Through this article I intend the identification of the main categories of beneficiaries of the European funds invested in the agricultural sector, and the economical - financial operations which were registered in accounting by the beneficiaries of the European funds projects which were accessed in Romania. After joining the European Union, Romania has become a Member State having full rights starting from 01.01.2007 and has benefited from European funds for rural environment development through the National Regional Development Program 2007 - 2013, and at the moment, funds may be accessed through the National Regional Development Program 2014 - 2020. The form of organization for the project beneficiaries is diverse, starting from the simplest (Self -employed person) and reaching the companies' most complex form, all being obliged to keep a simple - entry or double - entry bookkeeping, as the case may be, according to the laws in force. Irredeemable European funds are registered in bookkeeping as grant, in the category of asset related grants (if the purpose of granting was purchasing fixed assets, enhancing a terrain or realizing tangible assets by own production) or in the category of income - related grants (destined to cover the expenses occurred by activity development).