Purpose of research lies in the scientific grounding of the theoretical statements and development of practical recommendations on improving accounting reflection and analysis of formation and changes in owners' equity. Object of research is business transactions of a company, connected with formation and changes in owners' equity at joint-stock companies. Subject of research is the set of theoretical, organizational and methodical statements of accounting for and analysis of transactions with formation and changes in owners' equity in the management system of a joint-stock company. Methods of research: system approach, theoretical generalization, grouping, comparison, analysis, synthesis, induction, deduction, scientific abstraction. Scientific novelty of the results obtained lies in the theoretical grounding and solving the problematic organizational and methodical issues, connected with improvement of accounting for and analysis of transactions with owners' equity of a company. The following scientific results have been obtained in the course of the carried out research: for the first time: complex approach to determining the organizational procedures and methods of analysis of optimization of the owners' equity structure at joint-stock companies, in the part of combination of retrospective and perspective analysis of company's financial stability, simultaneous maximization of profitability growth of the owners' equity and minimization of the average cost of capital has been theoretically grounded; the following issues have been improved: company's accounting policy in the part of grounding of the parameters of organizational, methodical and technical constituents concerning transactions with owners' equity; organizational and methodical support of accounting reflection of transactions with changes in the owners' equity at joint-stock companies and enhancing its information content though introducing subaccounts and analytical sections in their development; classification of the owners' equity of a company; the following issues have undergone further development: application of the element of accounting method - reporting - in the part of disclosing information on the elements of the owners' equity in company's internal reporting; grounding and distinguishing between the terms "stability of financial position", "financial stability" and "solvency"; interpretation of the concept "owners' equity" as physical, financial and intellectual resources, contributed by an owner (founder), with obligatory adherence to responsibility and protection of creditors' rights for providing long-term financing, liquidity and creditworthiness of a company and effective management of a company as the whole. Implementation extent: research results have been implemented into the practice of Private Joint Stock Company "Odessaconditer", Public Joint Stock Company "Odessa Trading House", Private Joint Stock Company "Trading House "Luxemburzky", Public Joint Stock Company "Victoria", in the educational process of Zhytomyr State Technological University.
