Koval L. Accounting and Audit of Insurance Calculations at Agricultural Enterprises

Object of study: the current system of accounting and auditing accounts of insurance in agricultural enterprises. Objective: To study and improve the theoretical and methodological development approaches to improve accounting and auditing payments for property insurance and farm activities for timely and objective information to ensure their management personnel to make informed management decisions. Methods: historical, grouping, comparison, synthesis expert. Scientific novelty: first proposed new methodological approaches to accounting and auditing accounts of insurance undertakings specific to agricultural production, improved organization of accounting for insurance, methodical approaches to audit payments for insurance and receiving insurance compensation in agricultural enterprises, accounting records and financial reporting, had the further development of the system of accounting for elements of cost accounting with government farm support, the theoretical basis of accounting and auditing in insurance payments for farms.