The aim of the thesis is to develop a theoretical, methodological and organizational policies and develop practical recommendations on accounting and analysis operations with equipment provided by leasing agricultural enterprises,algorithm development and determine the effectiveness of their implementation by all parties leasing. Object of research is the current system of accounting and analysis of equipment leasing transactions. The subject of research is theoretical, methodological, organizational and practical status of lease accounting and analysis techniques. Methods: induction and deduction, analysis and synthesis, dialectical and systematic approach, generalization, comparison of observations and empirical research, modeling, and formalization, complex systems analysis and other methods of scientific knowledge of economic processes. Scientific novelty of the results of the thesis is theoretical and methodological rationale, development, testing and implementing practical accounting systems and operations analysis techniques provided in the lease for agricultural enterprises. For the first time:-the system of initial accounting of leasing operations to ensure efficiency and increase reliability of accounting information in the management of leasing activities;-grounded information-analytical system of leasing operations, a key element of which is an integrated indicator of efficiency of these operations, depending on specific business activities and possible options to obtain their economic benefits.Improved: forms of primary documents, including those relating to transfer of property, owned by the lessee under the lease, and methodological approaches to accounting operations of operating and financial leasing;- organizational approaches to operations with equipment provided by leasing agricultural enterprises;-performance process of leasing equipment operations at all stages of their zdiysnennyai. Further developed:-interpretation of the economic nature of leasing;-The concept of leasing activity over the levels of structural organization of the economic system: elementary,high and hipervysokym. Some results of research are highly effective and implemented in practice businesses: Private firm "Horizons" (№74/ 8 of 24.09.2008, the) PP "LP Leasing ( № 82/08-3 of 15.10.2008) Ltd." Company "Leasing House ( №367 of 30.03.2009), JSC" Ternopil combine plant " (d. number 654 of 25.06.2009 town); NAC UkrAgroLeasing ( № 1/2-373/1 of 12.10.2009).Theoretical studies are introduced and used in the learning process Lviv Commercial Academy during the teaching of subjects "and Financial Accounting, Financial Accounting II," Economic analysis, business analysis "(№ 279/01-1.08 of 26.03. 2009).
