Kolesnykova E. 3. The accounting and analysis of leasing operations in agriculture

The object - registration - analytical procedures of process of leasing investment of the agricultural enterprises. The purpose - a substantiation of theoretical aspects and development of practical recommendations concerning improvement of the account and the analysis of leasing operations for increase of validity of the administrative decisions directed on liquidation of a crisis condition and escalating of rates of technical updating of an agriculture. Methods - dialectic, abstract - logic, monographic, comparisons, analogies and ordering, statistical and economic-mathematical. The innovation - for the first time is offered conducting tax calculations separately in each subject of leasing, and also the proved necessity of introduction to the tax laws of the rule of law according to which the previous payment of leasing payment does not change the tax status neither lesser, nor leaseholder. Interpretation of leasing, the organization of the account of leasing operations and their documentary registration, procedure of the account and the analysis of leasing operations in conditions of application of computer technologies have received the further development. The technique of the analysis of efficiency of leasing operations and the order of their primary account is advanced. Results of research - practical value of the received results will consist in an opportunity of introduction of the received results of researches in economic activities of the agricultural enterprises, and also in use in educational process. The branch - economy