This study was performed to grasp the situation of agricultural accounting education performed by rural development institutions and provide the improvement plans for educational efficiency. For the study persons in charge of agricultural accounting education in the institutions were surveyed with questionnaire including educational records and recognitions of persons in charge. Results showed that the institutions on average did not provide sufficient amount of education for farm recording or agricultural accounting system even though the institutions had sufficient hardwares for the education of agricultural accounting system. The persons in charge of education recognized the importance and necessity of farm recordin and agricultural accounting education but admitted the ineffectiveness of the education. For the improvement of the education, customized learning system and follow-up management for agricultural accounting education should be considered. In addition, good lecturers, farm recording by farmers, unified control system of the institutions for agricultural accounting education, farmers' perception of the necessity of agricultural accounting system, incentives through institutionalization of the farm recording, consulting services with high quality were also needed to be seriously considered.