Hodovanets O. Accounting and analysis of financial leasing as investing form

An object is financial leasing as investing form. The goal is to justify the whole system of scientific and practical recommendations by organization of accounting and analysis the efficiency of financial leasing as investing form at the level of leasing firms through the theoretical thinking and practical solution of a problem. The methods are theoretical generalization, dialectical, systematical analyses, system of accountable and estimated figures, modeling. The novelty is the specified economic substance of financial leasing. Besides the procedure of accounting and analysis the efficiency of financial leasing as investing form is improved. Introduction degree: the research and development projects are utilized in the practice activity of leasing firms material sphere. Sphere and field of usage: enterprises of sans port system and agricultural engineering of Ukraine.