Features of biological assets accounting

The scientific article discusses the peculiarities of accounting of the livestock industry at the present time, including biological assets. The Republic of Kazakhstan has a high potential in the field of agriculture, as it has appropriate natural and climatic conditions and rich pasture lands that contribute to the successful development of animal husbandry. Therefore, the peculiarities of accounting for agricultural production are that constant changes occur in the process of growing in the herd. The dynamics of livestock growth is indicated in special documents that can be defined as primary. Their peculiarity lies in the fact that they are created in a certain form aimed at demonstrating the movement of factors and means of production in the form of animals.Currently, the development of the livestock industry is one of the main tasks of agriculture. Animal husbandry provides the population of the country with high-value food products, such as meat, milk, eggs, industry uses wool, hides, furs, sheepskins, down, animal blood is in demand in pharmaceutical production, products for processing glue, plastics, albumin are used for technical purposes. This leads to the conclusion that a high level of agricultural production ensures the economic and food security of the country.Endoctrine glands produce active drugs containing hormones. Horns are used for various products, bones for making bone food, animals serve as tools and objects of labour. The growth of livestock production, cost reduction, increase in the level of profitability are determined by the improvement of technology and organization of production, improvement of the breed and age composition of the herd, maintaining livestock and efficient use of all the means. As a result, high level of husbandary production provide economic and production safety of the country.

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