Prodanchyk M. Account and checking the results to operating activity in agricultural forming

The Object of the study: account procedures of the image economic operation, connected with determination result to operating activity, and methods of the undertaking the internal checking on example of the agricultural shaping CHernovickoy area. The Purpose of the study: development recommendation and offers for improvements methodical approach, acceptance and procedures on account and checking financial result to operating activity of the agricultural shaping. The Methods: dialectical cognition and laws of the economy. Used acceptance to inductions and deductions, system approach, comparison and estimations. Theoretical and practical results: is designed by author to recommendations will help to provide the адекватнее an image in account financial result that will enable in good time to get necessary information for need of management, and take the motivated decisions external user to information to financial reporting. Scientific novelty: are complemented and are theoretically motivated new taxonomic signs to categories "realization" and "gross incoms" as abstraction of the market economic relations; the elaborated categorization incom, which has conditioned need of the contributing the changes to Plan count accounting, which directed on provision quality systematized on accounting count of information and increasing to efficiency of her(its) use; the advanced methods of the account financial result to operating activity for small enterprise with determination on separate count of the production prime cost to marketed commodities; the advanced form to financial reporting for subject small enterprise with separate highlighting element operating expenseses, with phased determination of the financial result. The Degree of the introduction: offers and recommendations introduced in practical activity of the agricultural shaping Kicmanskogo region CHernovickoy area. Efficiency: will render the assistance a taking the efficient decisions on control enterprise.