Kantsedal N. Account of calculations from entrepreneurial activity agricultural formings

Dissertation is devoted to research of the state of calculations from entrepreneurial activity of the agricultural formings with the purpose of construction of the rational system of their account and control as the instrument of management's exchange. As a result of research by an author it is found out the new classifications signs of calculations; author's interpretation of concepts is offered "the essential conditions of the economic agreement", "calculation", "payment", "forms of calculations"; organizational and methodological positions of registration policy are improved in relation to an account and control of calculations; the mechanism of strengthening of methods of the state adjusting of calculations is developed; mechanism of adaptation of methods of record-keeping of exchanges operations to the use of the modern informative systems; it is found out new approaches in relation to the order of extra charge and account of reserve of doubtful debts. With the purpose of providing of internal andexternal users by information on potential rights and obligations of enterprise in dissertation the order of reflection of economic agreements of commodity maintenance is offered on the off-balance sheets accounts of account, developed the form of Magazine of operative control of economic agreements of commodity maintenance. The branch - accounting.