Scientific and practical problems of reflection of land resources in accounting

Abstract

The implementation of the land market in Ukraine actualizes the problems of accounting of land resources from viewpoints of generation of accurate and trustworthy information about quantitative, qualitative, and cost indices of land resources. Thus, the necessity to investigate and improve the methodology of accounting of land resources arises. The paper identifies the discussion aspects of accounting of land resources of agricultural purpose. The authors research the current state and the issues of synthetic and analytic land accounting and examine the variability of reflection of land relations in accounting. The absence of unified standardized methods for land accounting and the developed recommendations with the reflection of land resources in agricultural enterprises’ accounting cause the organizational and methodical issues in accounting the operations with land resources. The study allows to determine that the financial state of the agricultural enterprise is highly dependent on the trustworthiness and accuracy of estimate and accounting of plots. However, the existing system of accounting of land resources of agricultural purpose in Ukraine makes it impossible to reflect all the characteristics of plots for external and internal users. It is proved that to intensify the differentiation and analyticity of information, it is reasonable to open the subsidiary accounts of the second and third orders in addition to the synthetical accounts aimed at accounting of lands.

Authors and Affiliations

R. F. Brukhanskyi, T. A. Bincharovska

Keywords

The implementation of the land market in Ukraine actualizes the problems of accounting of land resources from viewpoints of generation of accurate and trustworthy information about quantitative qualitative and cost indices of land resources. Thus the necessity to investigate and improve the methodology of accounting of land resources arises. The paper identifies the discussion aspects of accounting of land resources of agricultural purpose. The authors research the current state and the issues of synthetic and analytic land accounting and examine the variability of reflection of land relations in accounting. The absence of unified standardized methods for land accounting and the developed recommendations with the reflection of land resources in agricultural enterprises’ accounting cause the organizational and methodical issues in accounting the operations with land resources. The study allows to determine that the financial state of the agricultural enterprise is highly dependent on the trustworthiness and accuracy of estimate and accounting of plots. However the existing system of accounting of land resources of agricultural purpose in Ukraine makes it impossible to reflect all the characteristics of plots for external and internal users. It is proved that to intensify the differentiation and analyticity of information it is reasonable to open the subsidiary accounts of the second and third orders in addition to the synthetical accounts aimed at accounting of lands. Keywords: land; land resources; land market; accounting; land accounting; lands of agricultural purpose

Related Articles

Method of selection of rational characteristics of switching process of automatic vehicle two-flows transmission

In order to improve the work of automotive transmission the analysis of transients during switching gear is performed. The proposed algorithm of control gear process in double-flow transmission takes into account the dif...

A stability analysis of stationary conditions of a wheeled vehicle of a non-linear model

Non-linear equations of turnability of a two-axle wheeled vehicle and an equation equivalent to the Pevzner equation for defining the whole set of stationary conditions of its model are derived. The advantages of the pre...

Formation of clusters in the liquid of matter

In paper Consider the general principle of the formation of clusters. Were substantiated the boundaries of occurrence of the different aggregate states. For the water were calculated the energies of binary relations and...

Identification of enterprises’ stakeholders and assessment of their influence: theoretical aspect

The identification of stakeholders and the assessment of their influence is the enterprises’ important management constituent, as it does not only decrease the risk of emerging a destructive comflict when the interests a...

Definition of interaction force between car wheel and rough road while driving

For the calculation of indicators of operational properties of a car moving on a rough road, in most cases it is necessary to know the support reactions on the wheels of the vehicle and changing depending on mode of moti...

Download PDF file
  • EP ID EP550629
  • DOI -
  • Views 155
  • Downloads 0

How To Cite

R. F. Brukhanskyi, T. A. Bincharovska (2019). Scientific and practical problems of reflection of land resources in accounting. Вісник Житомирського державного технологічного університету. Серія: Технічні науки, 87(1), 64-71. https://europub.co.uk/articles/-A-550629