Bondar T. Accounting and control of leasing process: modern state and perspectives for development

Account and control of financially-economic activity of leasing companies and enterprises, which are the leasing-receivers. Complex research of regularity and features of realization the leasing operations, generalization of the accumulated experience and development of practical recommendations concerning the perfection of organizing the account and control of leasing processes and accomplishing the calculations after them. Methods: induction and deduction, analysis and synthesis, casual-investigatory bonds and abstractly-logical, comparison. An improvement of organizing the account and control of leasing processes, which consist in development the unified forms of primary documents and registers of the analytical accounting of leasing operations is grounded and offered; specification the order of legal registration the leasing agreements, principles of organizing the record-keeping, methodic of carrying the previous calculations control after leasing payments and efficiency of realization the leasingoperations. Recommendations concerning the improvement of account and control of leasing activity at the agrarian sector of economy are inculcated. Agrarian sector of Ukraine, educational process.