Kiryan S. Real investment accounting in agriculture

Object of investigation: are real investments in account-information system agricultural enterprise.The purpose of research: theoretical and methodical motivation and scientifically-applied development of the offers on improvement of the account real investment as premises of the reinforcement to effectiveness to analytical information when activity governing agricultural enterprise. Methods: dialectical, history, logical, observations, estimations, grouping, generalizations, inductions, deductions, analogies, comparisons, monographic, graphic.Theoretical and practical results: worded scientific positions and practical developments promote the improvement of the account real investment in agri-cultural enterprise, reinforcement of the checking for completion investment process and its consequence.Research novelty: for the first time: developed and methodical motivated model of the account real investment for the reason management; motivated methodical approaches to reflection in account of the amortization fund, which shaping is based on discounting that influences upon reproducing the main means and protects from inflation processes of the depreciation charge; developed registers of the account of the sources of the financing real investment and on their based are offered addends to applications to annual financial reporting; it is advanced: methodical approaches to separation in system accounting count operation on shaping the investment expresses, income and financial result; the methods of the account to capitalization of the expresses; the principles and order information reflected real investment in financial reporting by way of the presentation investment activity in sum article financial statements; the methodical approaches to analysis real invest on base money flow; have got the most further development: categorization real investment, in which are chosen the most important and typical signs for conduct of account; the systematization existing approach to determination real investment and is elaborated contents given to categories. Extent of inculcate: results to thesis's are introduced in practical person agricultural enterprise and research organization Globinskogo region Poltavskoy area, as well as are used in scholastic process Quotient high educational institution "European university". Effectiveness: will promote the rational organization of the account real investment in agricultural enterprise. Sphere, branch of using: agriculture of the Ukraine.