Yaroshovets N. History of accounting development in Ukraine (methodological aspect, historical and theoretical dimension).

The object of research: accounting in historical retrospective. The purpose of research: the disclosure of methodological and organizational-managerial basis of the accounting in Ukraine establishment process for defining the strategic goals of national accounting system improvement in the context of the Ukraine's national economy transforming. Methods: logical analysis; synthesis observation; classification and systemizing; graphical data interpreting; historical methods: synchronic, chronological, method of actualization and comparing, the method of grouping and comparison. Theoretical and practical results. The theoretical results assist the enrichment of conceptual set and research approaches of accounting science, the knowledge enhancing of methodological aspect and historic-theoretical dimension of the accounting in Ukraine establishment and development. The practical significance lays in the possibility of results using by specialists-accountants, statistics, economists. The obtained results also assist to the humanitarian education system improvement. The scientific novelty grounding in the general and system analysis of methodological basis and historic-theoretical dimension of accounting in Ukraine development the main laws and peculiarities of national accounting system in the context of national economy transforming and the further accounting development in Ukraine perspective have been fixed. The following results have been obtained. The methodology of historic-theoretical research has been proposed to spread on the sphere of accounting; the new approach to accounting system dividing to the stages has been worked out; the legal field of the accounting practice on the Ukrainian land at the appropriate historical stages has been pointed out; the experience of accounting categories forming has been generalized; the stages and mechanisms of national accounting system forming have been defined as well as the methodical grounds and theoretical principles of its functioning have been disclosed; the perspective directions and the strategic goals of accounting development in Ukraine. The degree of implementation. The results of research have been considered and inculcated in the Scientific and Research Financial Institute supervised by Ukraine's Ministry of Finance are being used in educational process of Kiev National University of Taras Shevchenko and Zhytomyr Institute of Engineering and technology. Efficiency. The results assist the knowledge of establishment and development of accounting in Ukraine enhancing as well as the usage of historical experience during the forming of the national model of accounting system, its functioning in the conditions of transforming. Sphere, field of usage: the scientific-research activity and educational-methodic process.