Accounting and fiscal obligations for agricultural cooperatives

Mahmoud KEBIECHE; Mohamed HIMRAN; Abderrezak LARIOUI

doi:10.54960/jfcg.v4i2.55

Authors

Mahmoud KEBIECHE University of Jijel, Algeria
Mohamed HIMRAN University of Jijel, Algeria
Abderrezak LARIOUI University of Jijel, Algeria

DOI:

https://doi.org/10.54960/jfcg.v4i2.55

Keywords:

Agricultural cooperative, agricultural accounting, cost accounting, financial accounting system, tax system

Abstract

This study aims to research the legal and regulatory reference for sectoral accounting in agricultural cooperatives, where we adopted in this research the analytical approach in researching the various laws and legislations that regulate and structure the activity of farmers in order to limit the laws related to the sector and related to accounting and fiscal procedures And we have found through this research that agricultural cooperatives are legal entities that operate within the framework of civil law, and they have a non-profit objective, and this is the opposite of their affiliates who have a commercial personality and are subject to various laws related to accounting and preparing financial statements, as well as submission for different tax obligations according to the nature of each taxpayer

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