Abstract

The agricultural sector has an important place in the international and national economy as well. This is due to the good return that result from it, which raise the internal output of the state. Algeria, like other countries, gives great importance to this sector and Works to provide it with ways to develop it. Productivity and thus raising the income of the state. This sector also has the same accounting as other sectors of the Financial statements, accounts and other accounting operations, and from this point came Our study, where we tried to know these lists and this after we know the accounting for this sector and the methods adopted through Which we get to prepare Financial Statements Clear and understandable, and also identify the differences that we Can find between them and another sector, Finally, we presented an application to an Algerian animal breeding institution. One of the main findings is that Algeria is applying the International Accounting Standards in an unobservable manner. It has incorporated standards laws into and operates the financial accounting system.