Kozak M. Automatization of accounting with using of databases.

Object of research: forms and technologies of accounting and their using in agricultural enterprises. The purpose of research: improving of methodical, theoretical and methodological approach for automatization of accounting under conditions of computer technique and databases using. The methods: dialectical, abstract and logical, comparative, graphic, tabular, statistic, modeling and practical experiment. Theoretical and practical results: The theoretical and methodological bases due to acceptance of conduct of account in conditions of its automations were developed. The main positions and findings of thesis can serve the central to the further studies of problems of the economic account automations and problems of enterprise management. The results of research will help spreading the introduction to computerization of account on agricultural enterprises. Scientific novelty: consists in elaboration of methodical, theoretical and methodological principles of archive and computer form of accounting organization as a basis of computer technologies accounting automatization with using of databases. For the first time argued that bookkeeping form under accounting computerization remained the role of organizing and structuring element of accounting system but its definition offered as "organizing system of bookkeeping method elements and technology of accounting for accounting goals achievement"; type division of accounting is its integration based on primary records; division of account on routine and technical accounting, bookkeeping and statistical is vertical integration of accounting; division of accounting on financial accounting and management accounting is horizontal integration of accounting. Technology of conduct of account in conditions of computerization was advanced. The degree of introduction: the results of scientific research were introduced on the Kiev area enterprises. Efficiency: the recommendations and offers will promote the rationalizations of account in conditions of its automations. Thesphere, branch of use: the enterprises, scientific institutions agricultural complex, as well as enterprises and institutions of other branches of economy Ukraine.