Homulyak T. Account and audit of leasing operations

Subject – leasing companies’ on the microlevel. Object – to study theoretical, methodological and practical issues of accounting and auditing of leasing procedures in complex and to work out scientifically grounded references of their improvement. Methods – dialectal, systematic, integrated, method of induction, method of deduction, method of classification, method of comparative characteristics, method of abstraction, graphical and economic statistical. Results – new conceptual approaches as to auditing of leasing procedures were put forward and suggestions as to improving the methods of their accounting were scientifically grounded. Novelty – models of operational and financial leasing accounting for a lessor are offered, conceptual approaches to leasing transactions have been suggested; the registers structure of leasing transactions accounting and forms of domestic accounting were improved; theoretical definition of leasing and its classifications have been further investigated, methodological approaches as to leasings payments computation, the questions of automation of leasing transactions accounting. The results were introduced in the performance of Financial Leasing Company «Electron-Leasing», «The First Western Ukrainian Leasing Company Ltd.», «Leasing House» Company Ltd.», Lviv Academy of Commerce scientific-research work. Field – Leasing.