Bezdushna Y. Accounting and information support of capitalization of the potential of agricultural entrepreneurship and rural areas: theory, methodology, practice.

Thesis is devoted to the development of theoretical, methodological and practical bases of the accounting system and information support of capitalization of the potential of agrarian entrepreneurship and rural areas. The idea of the study is to substantiate the mission and functions of the accounting institute in the value formation of national wealth of Ukraine, its measurement and generalization in the system of national accounts. The dissertation formulates the theoretical foundations of accounting institutialization as a tool of capitalization policy of national wealth. The accounting methodology of the capitalization processes of the potential of agricultural entrepreneurship and rural areas was improved. The problems of its accounting and information support and methodical tools of accounting and evaluation of the national wealth components were analyzed and optimized. For the first time, conceptual principles of accounting support for capitalization of the potential of agricultural entrepreneurs have been developed. The organizational and methodical mechanism of accounting and information support of capitalization of potential of rural territorial communities were proposed. Conceptual provisions of accounting and information support of capitalization of the agricultural lands value as a part of the national wealth have been developed. The principles of formation of departmental agrarian statistics are developed.