Abstract: Promoting green development of agricultural and rural areas is crucial for advancing rural revitalization and addressing climate change challenges. Given that the countryside serves as a fundamental unit of agricultural production and living activities, rural carbon accounting has become a vital foundation for promoting rural emission reduction, carbon sequestration, and high-quality development. First, the paper reconstructed a rural-scale carbon accounting inventory based on six major land-use types: arable land, forest land, livestock farm, waters, settlement, and other land use types, and comprehensively incorporated and meticulously examined multiple subcategories of rural production and life. The accounting methods and specific formulas for each carbon source and sink under the first to third inventory levels were systematically sorted. This accounting method covered a wide range of categories, fully considered the complexity and unity of the rural system, and enabled a horizontal comparison of carbon sources and sinks in rural carbon accounting. Then, taking Zili Village in the Banan District of Chongqing City as a typical case study, we selected the emission coefficients in line with the regional characteristics, combined the field research data with some statistical yearbook data, and carried out an accounting and detailed analysis of carbon emissions and carbon sequestration in rural scenarios. The case study provides micro research support for rural carbon accounting, and is of great significance at the policy level for precise policymaking and the demonstration and popularization of rural carbon accounting methods. The study showed that 1) based on detailed accounting results, the carbon accounting list and the accounting method proposed in this paper could calculate the specific values of carbon sources and sinks of different categories and made horizontal comparisons based on the accounting results, which was practical and universally applicable. 2) Arable land, livestock farm, settlement, and other land use types were the main sources of carbon emissions, with settlement being the most important type of carbon-emitting land use, accounting for 60.2% of the total emissions from carbon-emitting land use types. Forest land and waters were carbon sink land use types, and forest land dominated carbon sequestration, accounting for 84.0% of the total carbon sequestration of carbon sink in the accounting example. 3) At the micro scale, villages with comprehensive land use types had a strong carbon sink potential. The comprehensive annual carbon sink of the Zili Village in 2023 was 3 722.153 t. Finally, based on the current status of the accounting methodology and the results of village carbon accounting, this study proposed policy recommendations and low-carbon realization pathways at the micro-village scale from three aspects. 1) Enriching the village carbon accounting database and optimizing quantitative accounting methods. 2) Giving full play to the potential of carbon sink of forest land to help enhance the emission reduction of major carbon sources, particularly focusing on the carbon sources and sinks of arable land and settlement. 3) Fully exploiting the advantages of each land use type to promote coordinated coupling between land types.