Podolyanchuk O. Accounting of incomes of agricultural enterprises

Research object the economic operations on the return generating after the types of activity and order of their registration reflection in agricultural enterprises come forward. Research purpose: ground of theoretical and methodological positions and bringing of practical recommendations on the improvement of the income accounting of agricultural enterprises in the modern terms of manages. Methods: comparisons and generalizations, inductions and deductions, abstract-logical, supervisions, questionnaires, computation-analytical, graphic, designs. Theoretical and practical results: the formulated scientific positions and practical developments will be instrumental in satisfaction of informative necessities of a different level of users, in particular systems of management and tax organs. Scientific novelty: first: it is grounded and definite essence of category "profit from agricultural activity" how the receipt of economic values is as a result of effective management by biological transformations, that will provide specification of information for the necessities of management and improvement of organization of synthetic and analytical consideration; improved: interpretation of notion "profit" how the receipt of economic values which are charged extra and subject to the receipt or received as a result of production-financial and commercial activity enterprises is, with the purpose of upgrading accounting information; consequent development was received: recommendations on the improvement of set of accounts of the class 7 "Profits and results of activity", that was instrumental in organization of reflection of profits in accounting after the types of activity. Degree of introduction: the results of thesis are inculcated in the economies of the Winnitca area and Ukraine. Efficiency: will be instrumental in the improvement of the income accounting of agricultural enterprises. Sphere, vetvi the use: agroindustrial production of Ukraine.