Kucherkova S. Accounting of financial results in agricultural enterprises

Object of research: process of forming and reflection of financial results of activity of agricultural enterprises in accounting.. The purpose of research: a grounding of theoretical and methodological positions and the development of practical recommendations in relation to the improvement of accountancy of activity financial results for acceptance of administrative decisions concerning agricultural production the development. Methods: methods of induction and deduction, methods of theoretical generalization, analysis and synthesis, grouping and comparison, methods of logic analysis. Theoretical and practical results: consist in the development of the complex approach to the system structure of financial results accountancy. Application of the recommendations offered by author in practice concerning the improvement of accountancy of financial results of agricultural enterprises activity will allow improving the information forming in this area of accountancy and deepen a subsequent analysis. Gained research results directed on the increase of authenticity, operationability and analytical of accounting of activity financial results. Scientific novelty: the conceptual approaches for using Accounting Standard 30 “Biological assets” are developed and expedience of this standard action limitation by small agricultural enterprises is grounded; the classification of enterprise profits and analytical information formatting on the accounting of extraordinary charges are improved; the suggestions on expansion of financial reporting composition and the automation of data process forming for drafting of form 2 “Reports on financial results”, by means of the Programmatic complex “Accounts” are grounded and the algorithm of calculations is developed for this Degree of introduction: separate suggestions and recommendations of author are applied in practical activity that is confirmed by the proper certificates of LTD “Agrofirma Shevchenko” in Priazovskyi district of the Zaporozhia region, VAT “Combine “Teplichnyi” inBrovarskyi district of the Kiev region, and also in an educational process on the account and audit department of Tavria State Agrotechnological University. Efficiency: needs of management, investors, appraisers and other users of timely and reliable information will be maximally satisfied. Sphere, branch of using: economic transactor units of different forms of ownership in agrarian sphere.