Garapko N. Accounting and control of joint activity of enterprises without creating a separate legal entity.

The object of the research is the process of joint business activities doing without creating a separate legal entity. Subject of investigation - a set of theoretical, methodical and organizational principles of accounting and control operations arising from the conduct of joint enterprises without legal entity. The practical significance of the results is to develop scientific and practical recommendations to improve accounting and control operations arising from the conduct of joint enterprises without legal entity. The paper uses general scientific and special methods: observation, abstraction, analysis, synthesis, induction, deduction, comparison, abstraction, experimental methods, modeling, logical method, formalization, graphical method; the method of synthesis. Scientific novelty of the results is justification of theoretical propositions and developing of practical recommendations to improve accounting and control operations arising from the conduct of joint enterprises without without creating a separate legal entity. The scope of use of copyright guidelines are associations without creating a separate legal entity.