Object of research: accounting process of forming and use of own capital and process of analysis of its influence on the investment at-tractiveness of joint-stock companies of brewing industry as potential objects of investing.Purpose of research: development of recommendations and sugges-tions of the improvement of method of account of own capital and methodical approaches of the analysis of influencing of own capital on the investment attractiveness of joint-stock companies.Methods of research: scientific, systems approach, observation, group-ing, synthesis, abstractly-logical analysis, comparison, graphic, economic and statistical.The theoretical and practical results: there is explored and improved the method of accounting of own capital and its reflection in the financial re-porting, methodical approaches of the analysis of influencing of own capital on an investment attractiveness and method of rating estimation of investment attractiveness. Research results are used in the author's publi-cations, speeches at conferences, and also in activity of joint-stock companies of brewing industry.Scientific novelty is in theoretical substantiation and development of recommendations of the improvement of organization and method of account of own capital and analysis of its influence on the investment attractiveness of joint-stock companies of brewing industry of Ukraine. first: there was determined the expedience of opening of two sub-accounts 461 "Outstanding capital after installment of incorpora-tors" and 462 "Outstanding capital after installment of sharers" to the account 46 "Outstanding capital" with the purpose of differentiating of information in an account about payments of incorporators and shar-ers, there was substantiated necessity of introduction to the account 67 "Payments with the sharers" of sub-account 673 "Payments for the shares to the increase of authorized capital" for the account of pay-ments of additional shares to the moment of registration of changes of the authorized capital value, there was formulated classification of reserves of income as object of account with the selection of reserve capital of contractual reserves and reserve of reassessment, with the purpose of establishment of control possibility of their use is opened for the account 43 "Reserves of income" sheet 7.4 of analytical data; there was improved: order of representation of separate constituents of own capital with help the reference balance sheet accounts in the fi-nancial reporting, methodical approaches to the analysis of impact of own capital on an investment attractiveness by research of complex indexes and method of rating estimation of investment attractiveness with the use of economic and statistical methods; acquired subsequent development: interpretation of the concept "own capital" as aggregates of the economic benefits in money, material and non-material forms which are engaged in the economic process of activity of subject of economic activity without determination of term of return to their owners, and are able to generate profits; classification model of own capital of joint-stock companies, which includes invested and accumu-lated capital that will give possibility to separate the constituents ac-cording to economic nature and to receives information about the state and dynamics of own capital.Degree of implementation: research results are used in work of joint-stock companies of brewing industry (Open Joint-Stock Company "Opillia", Open Joint-Stock Company "Brovar") and in the educational process of Ternopil State Technical University named after Ivan Puluy at teaching of disciplines "Accounting", "Financial analysis".Efficiency of implementation: provides authenticity, operativeness, com-pleteness and analyticity of accounting information about own capital, necessary information system for the investment decision-making, possibility of receipt of comparative estimation of enterprises of cer-tain industry with the purpose of choice of the best variant of invest-ing. Sphere (industry) of use: economic activityof joint-stock companies of brewing industry.
