3.Object of research – business transactions connected with authorized capital forming and changing in partner-ships with limited liabilities. Purpose of research: theoretical and methodic issues ground-ing as well as development of recommendations on improve-ment of accounting and internal business control for business transactions connected with authorized capital forming and changing under modern economic conditions. Methods of research: induction, deduction, theoretical generalizing, grouping, comparison, historical, logical and graphical method, method of relative indices. The theoretical and practical results: scientific meth-odic approaches and practical recommendations on im-provement of accounting and internal business control methodic for business transactions connected with author-ized capital forming and changing have been researched and worked out. The results of research have been used in author’s publications, educational issues and conference reports as well as have been implemented into activity of partnerships with limited liabilities. The scientific novelty lays in the development of theo-retical and methodic issues and recommendations on im-provement of accounting and internal business control for business transactions connected with the forming and changes in the authorized capital under modern economic conditions. The research results characterized by scientific novelty have been obtained as follows: for the first time: the sequence of the calculation of the compensation to the partner (physical person and legal entity) because of the secession – from the Partnership that deals with the pro-perty allocation on the basis of the card of stockholders share accounting (form № AC-1), that should be con-stantly kept at the enterprise and should enable to estimate accurately the contribution (share) of the stockholder at anytime; the methodic of the reflection on the accounts for transactions connected with the authorized capital forming and its amount reduction because of not complying netas-sets and secession of the stockholder, that provides the re-liability of the assessment of the shares in authorized capi-tal has been developed; the issues have been improved as follows: issues of accounting policies concerning the transactions connected with authorized capital in the part of its elements determining (optimal interrelation of the authorized capital and the reserve capital for the losses coverage; sequence of property allocation because of se-cession of stockholder) that provides the proper organiza-tion of accounting for the authorized capital; organization of accounting and internal business control for transac-tions with authorized capital under their computerization (the forms of the messages concerning the liabilities on the deposits into the authorized capital, excess of autho-rized capital amount of the above the net assets amount), that provides an enterprise’s consistency; the issues have undergone the further development as follows: clarifying the place of authorized capital in general classification of capital using theoretical grounding of classification fea-tures for accounting and internal business control in part-nerships with limited liabilities (the features have been of-fered as follows: by affiliation to an enterprise; by regis-tration requirements; by legal organizational form of busi-ness; by payment degree) in order to determine accoun-ting and internal business control objects; the sequence of forming of the authorized capital at the partnership with limited liabilities (the restrictions concerning the contribu-tions of the debt securities, the works performed, and ser-vices provided) as well as the sequence of estimation of the deposits while forming and making changes; the methodic of the internal business control for transactions with the authorized capital (the objects, information sources, methodic techniques, registration of control re-sults). That provides reliability of information for manage-ment; development of internal reporting concerning the transactions withauthorized capital and settlements with the stockholders, indicators which provide users with reli-able and complete information concerning accrual and payment of dividends, changes in authorized capital for managerial decision-making. Extent of implementation: results of research are im-plemented into accounting and business control practice of the partnerships with limited liabilities of Zhytomyr re-gion (“Lavanda, ltd.”, “Chysta Crynytsia, ltd.”) as well as in the educational process of ZSTU while teaching “Fi-nancial Accounting” “Fundamentals of Business”, “Inter-national Business”, “Reporting of the Enterprise”. Efficiency of implementation: provides an efficiency of authorized capital forming accounting at the partnerships with limited liabilities. Sphere of usage: business activity of the Limited partner-ships.
