Sагdachuk I. Accounting and control at agricultural manu-facture cooperatives.

Object of investigation: image in account and reporting of the moving the capital and payment with owner production co-operative society. The purpose of research: development recommenda-tion and offers on improvement of the methods and organizations of the account and checking to property in agricultural production co-operative society. Methods: comparisons, groups, categorizations, esti-mations, generalizations, history. Theoretical and practical results: worded scientific positions and practical developments allow improving account and checking process in agricultural produc-tion co-operative society. Research novelty: is elaborated particularities of the operation co-operative society in modern condition; on the grounds of studies of the particularities of the shaping the joint-stock capital is determined composi-tion object account and checking, is determined com-position subaccount, is offered primary documents and registers of the analytical account for image of the condition and change of this capital; the offered meth-ods of the image in account operation on return joint-stock dues; the motivated task and functions of the internal checking and methods of the check to safety and operating the capital; the advanced form of the Report about own capital and Notes to financial re-porting; the designed form internal normative docu-ment for activity of the revisory commission and ob-servant advice of the co-operative society. Extent of inculcate: results to thesis's are introduced in facilities Volynskoy area and Ukraines. Effectiveness: will promote the rational organization account process and checking for observance of the rights owner agricultural production co-operative so-ciety. Sphere, branch of using: agroindustrial production of Ukraine