Purpose of research: grounding of the statements and developing the recommendations on improving accounting and control for business transactions on executing the collective agreement which will assist in employees' social security. Object of research: company's transactions on the execution of collective agreement which must be reflected in the system of accounting and control by the parties of an agreement. Subject of research: the totality of theoretical and methodical as well as organizational and practical issues on accounting and control for business transactions on top management commitments before the personnel as per collective agreement. Methods of research: general scientific and special methods, observation, comparison, theoretical generalization, grouping, analogy method, dialectic method, system approach, abstract and logical method, causative-consecutive method, induction, deduction. Scientific novelty of the results obtained lies in the grounding of the theoretical statements and developing the recommendations on improving accounting and control for business transactions on executing the collective agreement that assists in employees' social security. The results with the scientific novelty which have been obtained during the research are as follows: for the first time: theoretical grounding of the complex accounting provision of the process of collective and contractual regulation in the part of business transactions at the stages of concluding, executing and controlling of whether the clauses of collective agreement are being followed which will allow to determine the degree of compliance of the clauses declared in the agreement to the actual state aimed at social security of the company's employees; following of the clauses of collective agreement, which takes into account the requests of the subjects under control as well as the degree of trust of the trade unions to the company's top management aimed at coordinating interests of the parties of the collective agreement which lead to the reduction of social tension in the staff and as a result to strengthening of socially responsible position of a company in the state and society; the issues have been improved as follows: accounting organization in the part of the impact of the juridical form of collective agreement as a legal ground for making business transactions and their reflection in accounting; the system of analytical accounting on the basis of classification of the clauses of collective agreement aimed at controlling whether they are being followed by different features (according to the level of normative and legal regulation; regulation in tax legislation; concordance with the strategy and financial position of the company; depending on the issues under consideration; by the periodicity and form of the execution; accounting objects; level of employees' social security); functions of the accounting personnel, which lie in their participation in the process of concluding the collective agreement aimed at providing the economically grounded approach towards its clauses' formation; methodic provision of accounting for transactions on creating and utilizing of the wages fund on the basis of the normative indexes, which depend on the results of the company's business activity, which makes it possible to reflect in accounting the divergences of the guaranteed wages fund from the factual one; the following issues undergone further development: determining the connection of the collective agreement as a local normative and legal document with the accounting system through the legal grounding and identification of business transactions, which influences the order of applying elements of accounting method for their reflection; accounting reflection of expenses on providing company's employees with the social package within fringe benefits depending on the employee and forms of the services rendered aimed at the complete and reliable presentation of such expenses in company's reporting as well as for the taxation purposes; grounding of the necessity of forming absolute and relative indices of the size of wages fund, expenses on labor protection and providing with social package in the context of company's subdivisions, which have to find their reflection in the process of documenting, compiling accounting ledgers and internal reporting for the business transactions on collective agreement execution. Implementation extent: the research results have been implemented into the practice of Zhytomyr Private Limited Company "Budmash", PLC "Yuventa", PLC "Berdychiv Brewery", as well as Associated trade union of the companies of food industry of Zhytomyr region, Zhytomyr State Technological University.
