Nikolenko N. Accounting and Analysis of Leasing Transactions at Trade Enterprises

The thesis is devoted to current problems of accounting and analysis improvement of leasing transactions at trade enterprises. The author proposed the necessary interpretation for accounting and analytical systems. It is based on a critical assessment of the main approaches to the interpretation of the essence of the category "leasing". The author improved the classification of leasing account. Methodical approaches to accounting of lease transactions. The method of analyzing the effectiveness of securing, usage and reconstruction of the leased property is worked out. Methodical approaches for making the comparison of different forms of financing of logistics at trade enterprises are improved.