Shesternyak M. Accounting of joint venture expenses and results without creating a juridicai person

The object of research paper is a joint venture without creating a juridical person in institutional economy and business processes connected with it implementation in Ukraine. The aim - theoretical principles and practical recommendation of organization and methodic improvement of accounting of expenses, incomes and financial results of joint venture have been formed. The methods are abstraction, dialectical, comparison, generalization, analysis, synthesis, modeling, induction, deduction, statistical.The results - theoretical generalization and recommendation of organization and methods of accounting expenses, incomes and financial results of joint venture without creating a juridical person have been developed.The novelty - the conceptual basis of accounting of joint venture without creating a juridical person has been developed.The results of research have been implemented in activity of enterprise, such as LLC "Companiya Bilyi Zamok", JV "Zakhidna naftova grupa", PE "Zvyazokbud" and PE "CROSS-2003", PE "Comun-Servise-Seret" and LLC "KVANT", LLC "MonolitTransBud", SE "Zavod Yakisnykh betoniv" and JSC "Chernivtctigaz" and in educational process of of the Ternopil national economic university. The sphere of the use is an activity of a joint venture of building