The book "Retrospective analysis of the development and formation of agricultural accounting" by E. A. Shelukhina is a deep and comprehensive study that immerses the reader in the history and evolution of accounting in agriculture. This is not just a scientific work, but a real encyclopedia that will help to understand how the approaches to accounting in the agricultural sector have changed, what factors influenced these changes and how they reflected broader socio-economic processes. Author, E. A. Shelukhin is an expert in agronomy and accounting, and his writing style is clear and accessible. He was able to combine a scientific approach with practical aspects, which makes the book interesting for both students and teachers, as well as for practitioners in the field of agriculture and accounting. Shelukhin not only analyzes historical data, but also invites the reader to look at the future of agricultural accounting, which adds intrigue and relevance to his work. The book will be especially useful for those interested in the economics of agriculture, accounting and management of agricultural enterprises. It is suitable for both students studying these disciplines and professionals seeking to update their knowledge and understand how historical trends can affect current practices. It is also an excellent resource for researchers and educators who are looking for quality materials for their courses and lectures. The topics raised in the book cover a wide range of issues, including the development of accounting practices, the impact of government reforms on the agricultural sector, and the role of technology in accounting transformation. Shelukhin draws attention to the importance of accounting as a management and control tool, stressing that the correct organization of accounting can be the key to the successful functioning of the agricultural business. It also looks at the challenges faced by modern agricultural enterprises and offers possible solutions based on historical experience. The book "Retrospective analysis of the development and formation of agricultural accounting" stands out among other works in this area due to its in-depth analysis and systematic approach. Shelukhin uses many examples and cases, which allows the reader to better understand the theoretical aspects and apply them in practice. This makes the book not only a scientific work, but also a practical guide for anyone who wants to improve their skills in accounting and management. If you are looking for literature that will help you better understand how modern approaches to accounting in agriculture were formed, and what lessons can be learned from the past, then this book will be a real find for you. Not only will it broaden your horizons, but it will also provide an opportunity to look at agriculture from a new perspective, recognizing the importance of accounting as an integral part of successful agricultural business management. In conclusion, Retrospective Analysis of the Development and Formation of Agricultural Accounting is a book that combines historical perspective and practical value. It will become an indispensable assistant for all who seek professional growth in the field of agriculture and accounting. Do not miss the opportunity to get acquainted with this unique work, which, of course, will take a worthy place on your bookshelf.