The main objective of this study is to characterize the accounting practices applied by farmers of rice crops in the villages of San Agustin, Normandia and Santa Ines in the municipality of Saldana. The size of the population to be studied was a total of 100 rice farmers from the aforementioned municipality. The sample was carried out by means of a survey and it was 50% of the total population, which is equivalent to 50 people. It was observed that the department of Tolima is a power in this crop and has a great advance, the new varieties of seeds and the new cultural practices applied to the cultivation of rice show a significant benefit. Likewise, it was evidenced that the way rice is sown in Tolima is by mechanized irrigation, this means that two crops are produced in the year and using agricultural machinery, for adaptation, preparation and sowing. Also, a precise analysis was made by applying to rice farmers who do not have any kind of accounting knowledge for the development of optimal processes to obtain concrete and concise accounting data for each harvest season. It is concluded that farmers do not have the relevant bases for good accounting management.