Lyshylenko L. Accounting and audit of labour expences and its payment in agriculture enterprises.

Methodological and practical bases of accounting and auditing of labour expenses and its payment in agriculture enterprises have been considered. The principal directions of accounting and auditing improvement in order to use more effectively labour potential of agricultural enterprises have been determined. The methods of payment reflection in system of counts have been improved. The critical review on the world experience concerning this problem is also given here. Results of this investigation are utilized by agriculture enterprises, State Ukraine statistic committee, and also in educational process on the accounting and audit department of NAU attached to teaching of courses on financial and administrative accounting.