Object of research: business transactions with securities, which are to be reflected in accounting system The purpose of research: development of theoretical and methodical statements as well as the scientific grounding of the practical recommendations for improving accounting and control for transactions with securities Methods: induction, deduction, theoretical generalization, comparison, logical, historical, causation, abstract-logical, modeling Theoretical and practical results: the urgent problems connected with improvement of methodic and practical issues of accounting and control for transactions with securities, as well as their computerization have been researched and solved. The results of research can be used in the enterprises' activity, study process of higher educational institutions by study materials publications Scientific novelty: theoretical and methodical statements that disclose, in complex, the accounting organization models for transactions with securities, taking into account the internal informational relations, which provide the perfection of accounting theory and practice for new objects in market environment, have been grounded. The following scientific results have been obtained during research process: concept of "securities" for accounting needs has been clarified; classification of securities has been improved; accounting policy statements concerning transactions with securities have been improved by determining its elements and working out the Statement on accounting policy; accounting and internal business control systems of transactions with securities under the conditions of their computerization have been improved; internal reports concerning transactions with securities have been developed; accounting methodic for transactions with securities for three parts: financial investments, debt liabilities, owner's equity tools, as well as for the securities' types, has been offeredExtent of implementation: the research results are being used in the study process at ZSTU whileteaching "Control and Government Control", "Auditing", "Accounting Organization", "Informational Systems in Auditing" and are considerd for the implementation by Public Limited Company "Zhytomyrkiy combinat sylikatnyh vyrobiv", Joint-Stock Company "Zhytomyrsky lasoshchy"Effectiveness: provides reliable reflection of transactions with securities in accounting, high quality of control, allows to reduce time costs during the reflection of transactions with securities under computerization conditionsSphere, branch of usage: economic activity of enterprises of all forms of ownership and business, which have transactions with securities
