Korkushko O. Accounting and audit of own capital in the enterprises of AIC

Object of study: accounting and auditing development and use of equity at agricultural enterprises Khmelnitsky region. Purpose: theoretical study of the essence of equity as the discount category, research and study methodological foundations equity accounting firms and agricultural development on this basis of recommendations to improve the system of accounting and auditing formation and use of components of equity in agricultural enterprises of different organizational forms of management. Methods: induction, deduction, systematic and historical approaches, comparison, sampling, scientific abstraction, Economics and Statistics. Scientific novelty: the first model developed algorithms accounting procedures, computer processing of information about the presence and movement of equity agricultural enterprises and proposed use of new sections financial statements "Notes to the annual financial statements" in terms of equity; Improved accounting policies, methods of synthetic and analytical account of the authorized capital stock companies apk, methodical approaches to the implementation of audit procedures equity; obtained the further development of the generalized definition of the category of "equity" as a set of values; justify classifications equity in accordance with IAS; proposed display of changes in equity for the effects of inflationary processes, organizational and technical approaches to the use of agro-industrial enterprises universal software for equity accounting.