ACCOUNTING PROBLEMS OF LAND RENT IN THE AGRICULTURAL ORGANIZATIONS
The article deals with the problems related to the development of lease relations in relation to various types of land ownership, their variety of directions and mechanisms that stimulate its development, and the determination of rental rates. The main methods of calculating rent for agricultural land are also presented, and the method of estimating rent "by costs"is studied in more detail. In addition, there are approximate accounting records for transactions with land plots for accounting and analytical support of calculations of the amount of rent for agricultural land.