Accounting Tourist Farm of Podlasie Voivodship

Abstract

The article is selected accounting issues agritourism farms in the Podlaskie province. Should be she registration current cash flow on the farm. Accounting constituting instrument of the farm management agritourism can be used as a control, or as a management tool and a source of information for economic analysis. The research shows that the price for the services agritourism in the Podlaskie province is diverse. Revenues are low among other things, due to the high costs of operation working farm. Often the costs reported by service providers are not directly connected to the business agritourism, and more broadly, they are related to the functioning of the whole farm. Activities catering is an additional form of an income for rural families, in most cases these people have non-agricultural sources of income.