Business, as the movement of economic factors in a certain direction, implies continuous monitoring, regardless of whether it causes changes or maintains the existing state. In this sense, accounting is the most important part of the overall information system of every business entity whose information is indispensable to financial management when making decisions. In this paper, we will present the agricultural holding as a business entity as the main production-organizational unit in agriculture. From the aspect of profitability, agricultural farms can be viewed as farms that operate on a market principle (commercial), whose operations can be considered agribusiness and should be included in the VAT system, and those that operate on a non-market principle (non-commercial), which are engaged in production for own needs.