Seeking the accounting system of agricultural cooperatives

(1) In order to strengthen the accounting work of farmers' professional cooperatives (hereinafter referred to as "cooperatives") and standardize the accounting of cooperatives, this system is formulated in accordance with the Accounting Law of the People's Republic of China, the Law of the People's Republic of China on Farmers' Professional Cooperatives and relevant regulations, and in combination with the actual situation of cooperatives. (two) this system is applicable to cooperatives established in accordance with the Law of the People's Republic of China on Farmers' Professional Cooperatives and obtained legal person status. (3) A cooperative shall, according to the needs of accounting business, set up an accounting institution and be equipped with accounting personnel. Do not have the conditions, can be entrusted to the rural management agencies or other agency bookkeeping agency bookkeeping, accounting. (four) cooperatives should set up and use accounting subjects, register accounting books and conduct accounting business accounting in accordance with the provisions of this system. This system provides unified accounting subjects and numbers, which is convenient for compiling accounting vouchers, registering account books, consulting accounts and implementing accounting computerization. Local authorities and cooperatives shall not arbitrarily change or disrupt the reorganization. (5) The accounting of cooperatives adopts the accrual basis. The accounting bookkeeping method is debit and credit bookkeeping. (six) cooperatives should prepare true and complete financial and accounting reports in accordance with the provisions of this system. Financial accounting reports consist of accounting statements, notes to accounting statements and financial statements. (seven) cooperative accounting should be divided into accounting periods and accounts should be settled by stages. The accounting period of this system is divided into year, quarter and month, all of which are determined by Gregorian calendar date. The end of the accounting period refers to the end of the month, the end of the season and the end of the year. (eight) cooperative accounting should be carried out in accordance with the provisions of the accounting treatment method, consistent with the previous period, and shall not be changed at will. Accounting indicators should be consistent and comparable. (nine) the cooperative accounting unit is RMB "yuan", and the following "yuan" is filled to "points". (ten) the cooperative accounting records shall be written in Chinese. In ethnic autonomous areas, accounting records can also use a national language commonly used in the local area. (eleven) the financial department shall, in accordance with the responsibilities stipulated in the Accounting Law of the People's Republic of China, manage and supervise the accounting work of cooperatives. Rural management departments shall guide and supervise the accounting work of cooperatives in accordance with the Law of the People's Republic of China on Farmers' Specialized Cooperatives and relevant laws and regulations. This system shall come into force as of January 1, 28.