Abstract
The article is devoted to studying the theoretical and methodological foundations of organisation of accounting of land resources as an economic category with specifics of building primary, analytical and synthetic accounting. It identifies the components of the system of accumulation, systematisation, processing and analysis of economic information on quantitative, qualitative and legal nature of land use. Accounting acts as an information link between the national and sectoral levels and between the production and investment activities of an individual business entity, which allows for operational and strategic decisions on the further use of land as the main means of production in the agricultural sector. In order to improve the quality and reliability of information, financial accounting of land resources in the accounting and analytical information support system should be logically structured in certain areas, in particular: by type of land use (ownership, possession, lease) in the context of land users or landowners; by composition and types of land; by qualitative characteristics that can be formed using modern information programmes BAS AGRO, Accounting and Agri: Accounting. The article offers improvement of primary accounting in the formation of qualitative indicators of land resources, for disclosure of peculiarities of agricultural land in the accounting system. It is recommended to keep calculations of rent accrual in account 685.1 "Settlements with various creditors under land lease agreements". In order to systematically generate accounting information that is mandatory for analysing the state of use of leased land, and to increase the control function of off-balance sheet account 01 "Leased non-current assets", it is advisable to open additional subaccounts: 01.5 – leased property (property shares); 01.6 – leased integral property complexes; 01.7 – property subleased, etc. This information can be provided in specialised software. The advantages and possibilities of the software of land resources accounting and share calculations with the help of the programs "BAS AGRO. Accounting" and Agri: Accounting.
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