This article analyzes and identifies the shortcomings of accounting rights to use land in enterprises of Ukraine. It is revealed that the accounting of the rights of use of the land plots at the enterprises of Ukraine is almost not conducted. The main factor of all the shortcomings on this issue is the imperfect legal framework, and today there are no documents of primary accounting of the rights of use, which would take into account the specifics of the object. It justifies the organization of

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... accounting of rights of use of land, the company will help to organize the data, allocate responsibilities between the employees of the accounting Department to establish and document clearly defined and regulations to regulate the accounting of rights to use. Under such conditions, the study of theoretical and applied aspects of accounting of the right to use land becomes particularly relevant.