Farm to Fruit: Principles & Practices is an interdisciplinary academic book that presents agriculture as a connected system involving production, food science, vegetable science, processing, consumers, markets, finance, taxation, media, financial inclusion, and sustainable development. The book brings together contributions from ten professors belonging to different academic fields, with each chapter examining agriculture through the author’s area of specialization while remaining aligned with the central theme.
The book is edited by Dr. Raghvendra Singh and Dr. Ashish Srivastava, both associated with the Faculty of Agriculture and Allied Industries, Rama University. Their academic leadership provides the book with a strong agricultural foundation while encouraging multidisciplinary discussion and practical relevance.
The chapters explore scientific agricultural practices alongside value-chain development, circular economy, agricultural marketing, rural finance, accounting, taxation, consumer perspectives, and communication. This structure helps readers understand agriculture not only as a production activity but also as an economic, commercial, social, and institutional ecosystem.
Published by Govin Publication, the book is suitable for students, researchers, academicians, agricultural professionals, policymakers, entrepreneurs, and readers from agriculture, management, commerce, finance, food science, and allied disciplines.
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Chapter 10
Dr. Yogita Patil is an academician and researcher serving as an Assistant Professor in the Department of Accounting and Finance at Ramsheth Thakur College of Commerce and Science, Navi Mumbai, affiliated with the University of Mumbai. Her academic expertise includes Accounting, Finance, Commerce, Marketing, and Management. She is actively involved in undergraduate teaching, student development, academic administration, lifelong learning initiatives, and teaching–learning evaluation.
As the author of “Financial Accounting Framework for Agri-Based Enterprises” in Farm to Fruit: Principles & Practices, Dr. Patil examines the specialized financial reporting requirements of agricultural businesses. The chapter discusses accounting concepts, financial statements, biological assets, agricultural produce, inventories, bearer plants, livestock, seasonal cash flows, climatic uncertainty, and market-price volatility. It also explains relevant standards, including Ind AS 41, fair-value measurement, government grants, asset classification, and revenue recognition. The chapter further highlights digital record-keeping, institutional support, standardized reporting, financial training, transparency, and responsible decision-making for farmers, agripreneurs, financial institutions, and agricultural enterprises.
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