Rezumat: In line with the articles dedicated to the specific accounting of agricultural cooperatives, previously published in the pages of the magazine, we will present the particularities occurred in the activity of the cooperatives cultivating and processing vegetables. We start the series of the four articles with the accounting of obtaining the seedlings, maintaining the cultures, harvesting, processing and delivering the vegetables in case the cooperative has its own fields, leased or whose use was assigned by the cooperative members.