Formation of Agricultural Segment in Accountancy

The historic ideas of physiocratic doctrine (the state protection of agricultural industry, development of industry management institutes and educational system) have been analyzed in the article. The provisions of the 'Economic Table' and its interpretations ('cost-output' systems and state governance models), the theories of earth power and biosphere (noosphere) evolution have been reviewed. The concept of the national accountancy mission as the one to bring to the global community the importance and priority of most agricultural activities in food security and socio-economic progress of mankind have been grounded. It has been resumed that the formation of agrarian segment in accountancy has been done under the influence of the physiocratic doctrine and the opposition of unigraphic and digraphic accounting paradigms. Such influence sufficiently affected accountants performance (analytical and managerial) and the methodology of agricultural accounting (farm lands and lay lands use rent accounting, expenses calculations and including into self-cost of goods, tax payments, amortization, cost of animal transport and dropping)