Zunifikowany System Rachunkowości jako próba ujednolicenia zasad ewidencji w gospodarstwach rodzinnych

The paper reviews both the empirical data and reports provided by task group for integrated accounting system, which nowadays is tested in farms. Integrated Farm Accounting System collects very specified data on farm performance correspondingly with the European Union countries. An accounting in the framework of this System enables to harmonise recording principles, data processing and financial statements in farms. It provides dependable and accurate information to a variety of users. For example, this information could be applied for agricultural policy goals, including agricultural statistics and regional planning as well as the database in selected information networks. An adequate analysis of basic data by farmer would support the process of making sound decisions on planning, production, investments etc. and would give him an opportunity to make comparison against other farms of the same or similar types. However, this requires making simple and comprehensible software packages, which will be accessible for farmers.