이지키핑 회계프로그램을 적용한 농업회계처리 실무 사례

Abstract

In the 4th Industrial Revolution era characterized by hyper connectivity and super intelligence, agricultural management is demanded to build a shared infrastructure that transcends time and space. Meanwhile, many Korean agricultural executives have not yet introduced agricultural accounting system at all and some agricultural management bodies are still using a traditional double-entry bookkeeping system based on debit and credit. However, in the age of the fourth industrial revolution, agricultural accounting requires not rapid information but real-time information, not financial position or performance information but that of resource flow, information not for post hoc reporting but for future prediction, and information not for revelation but for decision-making purposes. That is, agricultural accounting ultimately requires information that can act as a neural network in the agricultural management body. To do this, it is necessary to introduce an innovative concept based accounting program that is needed in the era of the fourth industrial revolution, not the traditional accounting program that has been in use so far. This study deals with the process of transactions in the agricultural sector by using the activity and resource-based E･A･S･Y Keeping accounting program which is suitable in the 4th industrial revolution era. The results of this study will not only provide a basis for agricultural management to introduce agricultural accounting but also a new starting point for agricultural accounting in academic respects. Besides, agricultural management bodies lacking in accounting expertise will also have an opportunity to introduce easy accounting.