Ponomarenko O. Accounting of securities (theoretical and organizational aspects)

Object of research: the order and construction of the accounting of securities at the enterprises of Ukraine. Purpose of research: a substantiation of theoretical and methodological principles and also development of the practical recommendations on improvement of the accounting of securities. Methods of research: an induction and deduction, relationships of cause and effect, abstract and logical, calculate and constructional. Theoretical and practical results: permit to provide adequate registration of economic operations with securities to existing needs of external economic environment. The novelty of new inculcated: the theoretical bases of the accounting of securities are determined, the general direction of development of an accounting science concerning securities is specified; the need in separate classification of securities for aims of book keeping is grounded and determined the parameters of its creation; the position of land and property shares among accounting objects of securities is det ermined; the organization costs of joint-stock company are acknowledged as a separate accounting object and the order of their calculation and amortization is offered; specified an expenses accounting order on issue and placing of bond loans; discovered the influence of temporal factor during the process of bonds' acquirement and basing on it offered the inculcation of determinate accounting of bonds and expenses on their acquirement; offered general approaches to the creation of the order of derivative financial instruments' accounting; the need of development and creation of separate automated bookkeeper's working place on accounting of securities is grounded, offered a general model of its construction. Degree of inculcation: the gained results of researches take inculcate at the agricultural enterprises of Ukraine. Sphere (branch) of use: agriculture of Ukraine.