Object of the study: account process for shaping and moving the own capital in join-stock companies AIC of Hmelinickoy area. Purpose of the study: study and development practical recommendation on improvement account-analytical process and methods of the account of the own capital in join-stock companies agroindustrial complex accordingly requirements of reforming system of the accounting. Method: observations, theoretical generalization, comparisons, history, distractedly-logical, grouping, graphic, mathematical statistics. Theoretical and practical results: consist in possibility of the using the row of the positions to thesises for the further undertaking the scientific studies in sphere of the accounting the own capital. Scientific novelty: for the first time: are offered advanced forms register analytical account of the own capital comparatively payment with holder of the shares: bordereau of the account of the subscription on share, bordereau of the account of the moving the shares, card of the shareholder, bordereau of the account of the moving the own shares, ransomed beside shareholder, as well as the forms of the bordereau's of the analytical account for count of the own capital, which assists the improvement informative of its account in join-stock companies AIC. It is advanced: methods of the account of the shaping the authorized capital, which enables to define the volume of the subscription on type of the shares and forecast the demand a participant on the market of the shares. Have got the most further development: interpretation to essence to categories "own capital" as own source of the reproduction asset, which displays the volume of the rights and interest owner, who presented invested and dug by capital, as well as categories "share capital" as facilities, embedded shareholder when making society and formed under additional emission, which bring the income. Degree of the introduction: designed to recommendations and offers was introduced in enterprise Hmelinickoy area, and are used fordeepening theorist-methodical provision in scholastic process of the pulpit of the accounting the Institute of the business and finance Podoliskogo state agrarian-technical university. Efficiency: introduction result studies will enable to raise operatives and analytically account information, intensify checking on shaping and track record of the own capital and give reliable and objective information on own capital to accordingly requirements acting legislation, founder's document and account politicians of the join-stock company. Sphere, range of usage: agroindustrial production of the Ukraine.
