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Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I)

Author

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  • Paul C. ȘCHIOPU

    (Teleorman)

Abstract

In line with the articles dedicated to the specific accounting of agricultural cooperatives, previously published in the pages of the magazine, we will present the particularities occurred in the activity of the cooperatives cultivating and processing vegetables. We start the series of the four articles with the accounting of obtaining the seedlings, maintaining the cultures, harvesting, processing and delivering the vegetables in case the cooperative has its own fields, leased or whose use was assigned by the cooperative members.

Suggested Citation

  • Paul C. ȘCHIOPU, 2023. "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(4), pages 28-38, April.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:4:p:28-38
    DOI: 10.37945/cbr.2023.04.04
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    More about this item

    Keywords

    agricultural cooperative; cooperative members; accounting; obtaining the seedlings; cultivation; harvest; processing; delivery; vegetables;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness

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