Peretiatko Y. Accounting and analytical support of financial leasing: theory and methods

The aim of the thesis is the study of theoretical and methodological positions and develop practical recommendations on the formation of accounting and reporting of complete and reliable information on the operations of financial leasing for management decisions and improve analytical support financial leasing transactions from the standpoint of the lessor and lessee. The object of study is the accounting system and analysis of financial leasing transactions in business entities, organizational and economic relations between them. When writing a dissertation work has general scientific and empirical research methods: induction and deduction, abstract and logical method, methods of analysis, abstraction and factor analysis, method comparison, the method of formalization. Some results of the thesis are introduced in the practice of business organizations: in Chernihiv Branch of the National Joint Stock Company "Ukragroleasing" - methods of economic analysis of financial leasing transactions, allowing complex to evaluate the effectiveness of leasing activity (information on the implementation of number 171 of 11/24/2010 ) in a public joint stock company "VAB Bank" - elements of accounting policies and working chart of accounts for financial leasing transactions (reference number 1848 on the implementation of 12.04.2011); theoretical studies introduced and used in the learning process Chernihiv State Technological University in time teaching principal subject "Financial Accounting I", "Organization of Accounting", "Economic Analysis", "reporting companies" (information on the implementation of 31.03.2011 № 1306/08-628). Scientific novelty of the results is to study and justification of theoretical and methodological, and practical provisions as well as in developing proposals for improving accounting and analytical support financial leasing transactions. first: defined a comprehensive approach to providing analytical operations of financial leasing, which involves the use of two types of analysis: preliminary and final, allowing the lessor to make informed decision about the effectiveness of project financing under leasing, for the lessee - reasonably decided the choice of funding sources; improved: conceptual apparatus, namely the definition of "financial leasing" and "lease payment"t; completed and systematized the principles of leasing; classification of financial leasing for financial and management accounting; elements of accounting policies; information for financial leasing transactions; received further development: periods of financial leasing; classification of lease payments; a method of calculating lease payments and frequency of their introduction.