Currently there is no single way of accounting for natural perishability inventories of agricultural enterprises. Specialists’opinions differ.There fore,inpractice there are many uncertain ties and risks of confusion that make it complicate for the legal person to prepare the Declaration onthe income tax, financial reports etc. In the study, the authors concluded that natural perishability must be accounted depending on the form and place of gaps occurrence, and the role of stocks in the economic cycle. It has to be divided along the lines of goods out put taking into account the outstanding balances at the end of year.