Crepaldi (1998, P. 85) says that ' ' the accounting is the x-ray of an agricultural company. It translates, in monetary values, the performance of the business and denounces the degree of efficiency of its administrao' '. Therefore, the resultant operational prescription of the activities of the agricultural company will go to compose the profit of the producer in the year of account of form that is possible to evidence the administrative performance, mainly economic and financial. Had its extreme importance the agricultural accounting must be made by a countable professional, but the necessary proprietor to follow of close all the process, to verify the general situations of its company, thus being able, to identify and to anticipate problems, to evaluate alternatives and, above all to look ways to make to fortify themselves it and to reach its success. 1.4.3 Process of agricultural bookkeeping For Crepaldi (1998, P. 94) ' ' The bookkeeping is the countable technique for register of the administrative facts occurrences in an entity. The launchings are made in books contbeis' '.

One understands that to escriturar it is the act to launch the operations of the agricultural company registering everything what to occur, in one definitive countable period. ' ' In the agricultural activity, as in any another activity, when it is wanted to mount an enterprise always has a time interstice? cycle operacional' '. Crepaldi (1998, P. 106). This period of time goes since that the activity is planned until when is placed to function and to generate prescriptions. Generally, in the agricultural accounting, the year of account if locks up in the following month to the one of the harvest and if to exist diversification of cultures will have in accordance with to be closed that one that has greater importance economically. This cycle initiates with the planning of the action, passes for the production and goes until the commercialization of the product.