The importance of thorough knowledge of accounting and taxation for accountants of agribusiness enterprises is beyond doubt, since the ability to correctly organize accounting, taking into account the organizational and technological features of agribusiness enterprises, as well as plan and regulate the amount of taxes, is one of the indicators that today distinguishes a highly qualified accounting specialist from an average accountant. Accounting and taxation of agribusiness is one of the leading educational disciplines, which helps in certain promotion of in-depth study and mastering of the theoretical foundations of accounting, taxation and reporting of agribusiness enterprises of various organizational and legal forms of management and forms of ownership.
Interdisciplinary connections. Accounting and taxation of agribusiness as an educational discipline integrates a large number of basic concepts and techniques of general theoretical and special disciplines such as: "Entrepreneurship", "Accounting (general theory)", "Statistics", "Financial accounting of assets", "Financial accounting of liabilities" , "Enterprise taxation system".
The purpose of studying the academic discipline is to form theoretical and practical competencies in students of higher education, which will allow them to obtain a complete system of knowledge regarding the organizational and technological features of agricultural enterprises and their influence on the organization and methodology of accounting and taxation at agribusiness enterprises. The knowledge acquired by students after studying this educational discipline is the basis for practical activities at agribusiness enterprises of various organizational and legal forms of management and forms of ownership.
The task of the educational discipline is to form the skills and abilities of the acquirers regarding the organization of accounting and taxation at agribusiness enterprises of various organizational and legal forms of management and forms of ownership in accordance with the current legislation and legal regulations in Ukraine.
The subject of study of the academic discipline is a complex of services for clarification and application of the norms of current legislation, determination of principles, procedure and rules of accounting and taxation of agribusiness enterprises in accordance with current legislation and legal regulation in Ukraine.