Kantsurov O. Account of the own capital in agricultural enterprises

Objects of research: CAEs, where process of reforming was carried out, and agricultural enterprises, created by reorganization of CAEs. Purpose of research: a substantiation and development of reflection in the accounting operations on definition and distribution of CAE's property fund and formation of the own capital in the agricultural enterprises of various legal forms. Methods:Economico-statistical analysis, abstract and logical, monografical, calculate and constructional, modelation, social research, expert estimation. Theoretical and practical results: Offers and recommendations that are contained in the thesis, are directed on improvement of accounting maintenance of management processes of reforming and settlement of property relations in the agrarian enterprises and techniques of the own capital accounting in enterprises of various legal forms. Their introduction will promote increase of completeness and reliability of the information in the financial reports about enterprise's financial and property condition and property relations in agricultural enterprises. Scientific novelty of received results is, that on the basis of complex research the order of reflection in the accounting of operations on sharing and personification of CAE property is theoretically proved and recommended to introduction. Order of the accounting of the own capital in the enterprises of various legal forms, which are created as a result of CAE reorganization, is also introduced. A degree of introduction: Received results are introduced into practice through realization of author's proposals in methodical materials of Ministry of Agrarian Policy of Ukraine and Institute of Agrarian Economy of UAAS. In particular these materials are: 'Recommendations on reflection in book keeping operations, connected to CAE reforming", "Recommendations on sharing and allocation the CAE's property during restructuring", "Recommendations on the order of attraction and use of property by the newly created enterprises","Recommendations for settlement of property and land relations in the enterprises created by reorganization of CAEs". Sphere, branch of use: Agricultural enterprises of various legal forms.