The literature on specialty and scientific researches in the domain of bookkeeping recommend various criteria of stocks delimitations and component elements of these ones. Although a part of respective criteria are on the basis of organizing of the bookkeeping and providing necessary information for stocks financial administration none of them derives from the specific nature of agricultural activity. The application of classification criteria of the recommended stocks facilitates the synthetic and analytic bookkeeping, practicing of control on respective actives circulations, analysis and budgeting of essential activity as well as the evidence of material factors that determine the creations, development, care and protection of biological actives.