Zdyrko N. Accounting and Audit of Direct Farm Businesses State Support

Object of study: processes of the accounting and control of direct state support to farmers. Purpose - to deepen the theoretical and methodological foundations and develop practical recommendations for improving accounting and control of state support for farmers as a prerequisite for improving their competitiveness. Methods - dialectical method of cognition, systematic approach, analysis and synthesis, induction and deduction, theoretical generalization, comparison, observation, economics and statistics, settlement and constructive, balance, spreadsheet and graphics. Results: the concept of the 'direct state support' has been specified, the necessity of singling out the transparency factor while providing such support, allowing for the farm business specifics, has been proved; the classification of the direct state support as the accounting object has been detailed in the research. The impact of the support rendering procedures and farm businesses accounting organization forms on the analytical data formation and its generalization in the reporting statements has been substantiated. Documentary provision of the support operations to ensure its rational use has been proposed. The novelty lies in the theoretical justification and development of methodological approaches and practical recommendations for improving accounting and control of direct state support to farmers. Results and proposals made to implement and use the Directorate of Agricultural Development of Vinnytsia Regional State Administration, State Financial Inspection in Vinnytsia region, Vinnitsa branch of the Ukrainian State Fund for the Support of farms, farm "Ukraine" Lipovetsky district of Vinnitsa region, used in the educational process of Vinnytsia National Agrarian University. Scope of (industry ) use : the central and regional government bodies , regulatory authorities , farms, educational institution.