Abstract: Inventories are an important accounting and economic category, and an object of accounting; they occupy a significant place in current assets and participate in the formation of the final product of the enterprise’s activity and are included in the value of its own capital.

The main condition for the economic activity of agricultural enterprises is a sufficient volume and rational use of production stocks, at the expense of which they function, ensuring the further development of social and economic relations.

The article examines the essence of the concepts of stocks and production stocks based on the research of various scientists. The classification of stocks according to classification features is given.

Peculiarities of the organization of synthetic and analytical accounting of production stocks have been studied. It has been determined that analytical accounting is carried out in terms of their names or homogeneous groups, with the help of warehouse accounting cards, which are placed in the file cabinet by technical groups in accordance with the nomenclature-price list. The main problematic issues in accounting for production stocks are analyzed. It has been determined that one of the main problems of agricultural enterprises is the lack of analytical accounting of production stocks, that is, their detailing. To improve the accounting of production stocks: a model of analytical accounts was developed, it was proposed to strengthen the control of the accounting staff over the correctness of the primary documents on the accounting and movement of production stocks.