FARM ACCOUNTING: A STUDY OVER SMALL TEA GARDENS IN ASSAM

Importance of accounting-based information in making economic decisions cannot be over emphasized. Farm accounting also provides useful information which may be used in making economic decisions by the farmers. But maintenance of formal accounts by agricultural farms in India is a rare practice except by agro-based joint stock companies like tea companies. Present study is undertaken to study the existing record keeping system as practiced by small tea gardens of Assam. It is found that small tea growers make little use of accounting.
A concerted effort by the Tea Board, Tea Association and Bank officials can streamline the accounts keeping system by the small tea growers who are significantly contributing to the State Domestic Product.

在制定经济决策过程中，基于会计信息的重要性不容忽视。农业会计亦能提供对农民制定经济决策有益的信息。然而，在印度，除茶叶等农业为基础的合资公司外，农业农场维护正式账目实为罕见之举。本研究旨在探究阿萨姆小型茶园所实行的现有记录保存系统。研究发现，小型茶叶种植者对会计的运用甚微。茶叶局、茶叶协会及银行官员的共同努力，可对显著贡献于国家国内生产总值的小型茶叶种植者的账目保存体系进行优化。