000			nam a22 4500
999			_c48903 _d48903
003			OSt
005			20180118155903.0
008			180118b xxu||||| |||| 00| 0 eng d
100			_aDutta, Haripriya _929242
245			_aAccounting for Farms in India: An Analysis in the Context of Recognition, Measurement and Presentation of Financial Data
300			_a34-53 P.
520			_aThe farm accounting practice in India is said to be in its infant stage. This paper seeks to examine the rationale for a full-fledged farm accounting practice in the country. Literature reveals a strong relationship between the degrees of commercialization with that of the adoption of accounting practices. Therefore, the study attempts to examine the commercial traits in Indian farms, which genuinely envisage such practices in the sector. Thereafter, the existing practices of accounting in India are discussed by underscoring the measurement and valuation techniques of different farm account heads. Lastly, the study tries to draw attention to certain lacunas in the existing system. These are drawn using the authors’ own observations, supported by past research. As outcomes of the study, a considerable commercial appeal is seen in the Indian farm sector. Certain farm accounts heads and their respective treatments are provided to explore the existing system of farm accounting in the country. The drawbacks of present practice are found in terms of recognition, measurement and presentation of financial data.
653			_afarm accounting
700			_aDas, Debabrata _929243
773	0		_030412 _966984 _aMURTHY, E N _dIUP PUBLICATION HYDERABAD _o5557766 _tACCOUNTING RESEARCH & AUDIT PRACTICES
942			_2ddc _cJA-ARTICLE