Subject. This article discusses the accounting system for property insurance settlements in agricultural organizations and issues related to the accounting of insurance premiums, the recording of insurance events in financial statements, and control over the targeted use of insurance compensation. Objectives. The article aims to develop scientifically grounded recommendations for improving the accounting of property insurance settlements, using agricultural enterprises as a case study. Methods. For the study, we used a dialectical approach, observation methods, synthesis, as well as chronological and normative analyses. Results. The article finds that in most agricultural enterprises, the accounting for property insurance settlements is insufficiently detailed and poorly regulated by the organization's accounting policy, and there are significant shortcomings in the maintenance of accounting records. The article presents the authors-developed recommendations for improving the regulatory framework and enhancing the organization of primary accounting of insurance operations, as well as it determines the economic benefits of implementing these recommendations. Conclusions and Relevance. Improving analytical accounting and ensuring information security can help significantly enhance the quality of financial information, which will contribute to strengthening trust in the insurance system, reducing fraud, and increasing the investment attractiveness of agricultural organizations. The results obtained can be applied to the practical activities of agricultural enterprises.
Keywords: insurance, property insurance, accounting policy, information support, insurance operations
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