Aleskerov R. Accounting and control of property insurance of agricultural enterprises

The thesis deals with theoretical and methodological problems of accounting and control operations on property insurance on agricultural enterprises, determining the main improvement directions. The objects of property insurance accounting have been marked out and the copyright definitions of "agricultural insurance" and "property insurance" have been given in the thesis. The property insurance transactions recording system has been designed and the financial statements have been improved. The differentiated approach to the amount determination of state support for agricultural enterprises have been proposed. The process stages of property insurance that require using of appropriate control procedures have been proposed. The monitoring procedures of insurers' financial condition have been designed for using by agricultural enterprises. The methodology of property insurance efficiency operations analysis on agricultural enterprises that is carried out on the basis on the proposed accounting registers has been developed.