Object of research: the collective agricultural enterprises, country (farmers') farms, cooperative and other structures of Agroindustrial complex of Cherkasy region. Methods: monographic, abstract-logic, economostatistical, rated - constructive, graphic. Theoretical and practical results: The methodological and practical approaches of comparatively organisational construction and management of accounting in new economic structures of market type are motivated theoretically. The results of researches are introduced into production that will assist the process of enterprises' reforming, the revival of a cooperative principle, and the improvement of organisation of the accounting and its simplification. Innovation of new inculcation: the features of production activity of new forms of farming as a subject of organisation construction of accounting are revealed, organisational - methodological approaches concerning the forming of system of accounting in new economic structures are justified; Certain featur es of financial, administrative and tax accounting and the requirements to them are determined; The order of accounting of lands in agricultural production is offered. Forms of the documenting of shares, dividends, land, a share fund during the privatisation are developed, the order of conduction of consolidated accounting in cooperative societies and their associations are motivated; the order and the features of conducting accounting in farmers' enterprises are justified. Organisational - methodological approaches concerning inventory, evaluation and transfer of fixed assets to the reformed structures are developed. Degree of introduction: the main positions of the dissertation were approved in collective agricultural and farmers' enterprises of Uman', Katerynopil' and Zvenygorodka districts of Cherkasy region, Bershad' district of Vinnytsa region. The results of dissertation have passed approbation on scientifically - practical seminars and conferences on the problems of organisation of accounting in the r eformed production structures, they are used in preparation of the methodical recommendations and instructions for application in production. They are introduced in the education process in teaching a discipline " Financial Accounting " on the economic faculty at Uman Agricultural academy. Efficiency: it will assist the process of reforming of enterprises, the revival of cooperative principles, improvement of the organisation of accounting. Sphere, branch of employment: accounting economic activity in agriculture, Ministry of Agroindustrial Complex; collective agricultural enterprises, cooperative and other structures of Agroindustrial Complex.
