ASPECTS OF ACCOUNTING OF RENTAL ITEMS AT THE ENTERPRISE

Abstract

The current state of the national economy forces business entities to build a modern accounting system that is integrated into the general information system of the business entity’s management. The result of the functioning of an effective accounting system should be transparent, reliable information, based on the management system exerts managerial influence on the implementation of business processes. However, it should be noted: in modern theory and practice, there are many debatable aspects of management and accounting at enterprises that provide rental services, which requires further scientific research from the position of systematic study of methods and organization as an informational and analytical component of management, which will make it possible to improve studied enterprises performance. Renting property at the enterprise is one of the ways of obtaining income, which involves the transfer of property assets for temporary use for a certain fee.The article examines the organizational and methodical features of rental accounting operations; display of rental items accounting operations in the accounting system. The research uses general scientific methods and specific methods. The methodological basis is a systematic approach, which made it possible to determine the place of the accounting system in the management of enterprises that provide rental services. Historical and logical analysis was used in the research – to consider the theoretical foundations of accounting; methods of induction and deduction – for the research of general trends in the development of accounting at enterprises providing rental services; methods of theoretical generalization and observation – to research the regulatory and legal support of the functioning of enterprises providing rental services. It was concluded that not only effective management and marketing plans, but also a deep understanding of tax requirements and responsibilities are necessary for the successful operation of a goods rental company.