ACCOUNTING TASKS IN TERMS OF REALIZATION OF STRATEGIC OBJECTIVES OF STATE POLICY ON LAND RELATIONS REGULATIONS
BURKO Kateryna – Lecturer of the Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: firstname.lastname@example.org).
The current state of relations in the sphere of land ownership and land use, and the main strategic objectives of state policy on the regulation of the land relations are determined in the article. It is defined that one of the most important conditions of enhancement of management of land resources and land relations is improvement of its information support which is based on accounting data. Taking into account a variety of characteristics of land, further transformation of the relations of land ownership and forms of managing in the agrarian sphere are considered. It is established that land plots find reflection in the system of financial accounting; rights to use the plots of land; capital expenditure for land improvement. It is determined that the most clearly defined problem is the registration of land plots. It is proposed to systematize the tasks of accounting in the field of land relations by types of accounting and accounting objects.
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071 Accounting and taxation
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076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "