For the determination of the optimum version of the accounts correspondence and the ensuring of data veracity concerning consumptions, expenses and revenues in the conditions of state subvention it is necessary to take into account the purpose, delays and the conditions of subvention grant,the possibilities of their utilizationunder destination tileandafter productionprocess end andthe factors. For that purpose the received subventions by sugar beet producers should be registered in the make-up of other debts on short term as these ones are granted on the period of about an year. For ensuring the concordance of revenues and expenses supported by the expense of granted subvention it is necessary that atthe end of the administration year the consumptions inequal volume with the sum of the subventions should be classified by articles beginning with the weight of each article in the total sum of consumptions.