Today, according to CNS "Peculiarities of accounting in agriculture", there are two variants of accounting the reproductive youth and the costs associated with the maintenance of the youth: the first variant - opening the asset account 131 "Fixed biological assets under execution", and the second variant implies the application of two traditional accounts (212 'Current biological assets "and 811" Basic activities "). In the case of the second variant the youth livestock and the maintenance costs are reflected separately, with the opening of the two mentioned accounts. But for practicing accountants it is not clear which of these variants is correct and what conditions must be met for selecting one of them. The article demonstrates conclusively that the second variant is more accurate, it adequately reflects the increase in the reproductive youth and fully complies with the requirements for completing the annual and quarterly statistical reports.