Tsylyuryk G. Accounting and audit of incomes of operating activity of agricultural enterprises

The subject of inquiry: the order of reflection of business transactions related to the formulation and calculation of the amounts of operating income, as well as the methodology of the audit by the example of agricultural enterprises. The aim of the research: strengthening the conceptualization, development of methodical approaches and recommendations for improve accounting and control of operating income of agricultural enterprises. Research methods: systematic, dialectical, abstract-logical, monographic, cash-positive, a comparison method, historical. Theoretical and practical results: research of theoretical positions of the economic maintenance of incomes, profits is conducted, their essence as objects of accounting supervision, measurement and ordering of the data are found out. The necessity of definition of a category "income" is proved, its essence in the theoretical plan with definition of its value in activity of agricultural enterprise is specified. The recommendations of improvement of the organization of the accounting in the form of proposed accounting records for reflection incomes, received from realization of current biological actives at the agricultural enterprises, are developed. Conceptual approaches to integrated building of internal control of operating income are offered. Scientific novelty: consists in strengthening of a theoretical substantiation and development of methodical approaches and recommendations of improvement of the accounting and the control of operating income of the agricultural enterprises. The degree of implementation: developments are implemented in the practice of individual agricultural enterprises of Poltava region, including APC "Batkyvschyna" of Kotelevsky district, SERF "9 Sichnya" of Institute of AIP by M. Vavilov of UAAS of Khorolsky district, APC "Peremoga" of Khorolsky district, AF "Ukraina" of Velykobagachanskiy district, AE "Jovtneva" LLC "Poltava-2007" of Semenivskyy district. Separate positions of research are used in educational process of isolated structural division of NULESU "Irpinsky Economic College". The sphere of application: agricultural enterprises.