Laychuk S. Leasing transactions accounting and control: theory and practice

The system of accounting of leasing transactions at NC "Украгролізинг" (Zhitomir affiliated company) and 32 Kyiv enterprises with different structures of ownership. The purpose of research: to substantiate theoretical and methodological propositions and to develop practical guidance relating to improvement of accounting and control of leasing transactions. Methods: induction, deduction, causation, abstract-logical comparison. Problems relating to improvement of methodological and practical issues concerning accounting and control of leasing transactions were researched and resowed. The results of investigation may be used in author's publications, teaching materials and conference reports as well as to provide guidance for enterprises relating to accounting of leasing transactions. Research novelty: intangible assets and whole asset complexes were added to the objects of leasing; the necessity of separate classification of leasing for accounting purposes was grounded; the procedure of documentary registration of leasing transactions; a technique for determining useful life and disposal value of leased items; proposition to expand the number of accounting registers according to the users was made; audit program was developed to audit of leasing transactions and a classifier of typical fraud and error that may be detected during the audit. Extent of inculcate: the results of the research are used in the work of NC "Украгролізинг" (Zhitomir affiliated company) and in teaching "Financial Accounting", "Organisation of Accounting" at ZIET. Effectiveness: ensures fair representation of leasing transactions in accounting records and enables to maintain control over such transactions. Sphere, branch of using: economic activities of enterprises of all forms of ownership and management