The Article provides the analysis of present day accounting for agricultural land usage by agricultural enterprises of … agricultural enterprises do not maintain off-balance sheet accounting of the lands leased which total over 95% in their land fund … structure and accountants do not find it reasonable to include the lease rights on accounting balance sheet. According to the …

begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both … as scientific knowledge and as social practice. Accounting history, like the history of any other science, aims research …, document-based, of origins and development stages, from the first accounting notes till accounts today. …