Methodological Tools to Account for Long-Term Investments in Agricultural Organizations

The multifaceted nature of long-term investments and their accounting support define the relevance and novelty of this research. In this study, we aim to develop methodological tools for long-term investment accounting in agricultural enterprises. We employed the methods of analysis, synthesis, generalization, observation, description, and comparison. The paper reflects the results of the analysis of normative acts and periodicals on the accounting of capital investment. We developed methodological elements for the internal local acts of an agricultural enterprise, improved the structure of Account 08 “Investments in Non-Current Assets” and Account 01 “Fixed Assets.” Additionally, we formed working schemes of accounting records for accounting in horticultural enterprises. We also developed a model of reporting on investments into perennial plantations. The developed elements of accounting long-term investments in agricultural enterprises justify improvements to the accounting system, namely its information and control functions.