Equity plays an important role in the activities of the enterprise because it constitutes an important element of its financial security. Accounting is an integral tool for the development of equity of the enterprise, because its organisation depends on the degree of efficiency of capital management. The study investigates the definitions of “equity” by Ukrainian scientists and their proposals and opinions regarding this category. The study considered the equity components, names sources of its development, as well as specifies the features of development of owner’s equity at state forestry enterprises. One of the areas of research was to study ways to analyse the effectiveness of the use of equity, which allowed to choose indicators of financial stability for the calculation. The efficiency of equity was analysed according to the financial statements of state forestry enterprises. Analysis of equity allowed to calculate indicators of financial stability for certain periods and compare them with data from different forestry enterprises. Calculation of coefficients of concentration of equity, financial dependence, financial stability, equity ratio, and borrowed funds are only part of the number of analytical indicators that can be used in the analysis of equity. Analysis of financial stability indicators showed that for management of enterprises it is necessary to monitor timely management decisions and the state of financial stability and creditworthiness, as well as pay attention to the structure of own and borrowed funds. The prospect of further research is to analyse the business activity and return on equity, as well as the construction of projected indicators of equity development and distribution of profits for various forestry enterprises

At present, there are almost no enterprises where primary documents, consolidated registers and accounting in general are maintained manually. All business transactions carried out within the company, are recorded, processed and stored by accounting software produced by different developers and in different configurations. The review of scientific publications dealing with software application in accounting is presented in this paper. The list of accounting programs which are the most frequently used by Ukrainian companies in their economic activities is given. The digital transformation of the country puts forward new requirements for business development in general, and accounting in particular. An important condition is the possession of information technology as well. Information posted on the job search site Work.ua is used for the investigation. Analysis of employers requirements in Lutsk to the candidates for accounting staff positions regarding their knowledge and skills of the use of software providing, taxation and office software is carried out. Diagrams of accounting software knowledge needs are constructed for specific dates of the carried out investigation. The data relating to the need in office programs, tax programs and the client bank knowledge are analyzed. The results obtained during the investigation related to the software application for financial accounting by Ukrainian companies are confirmed by the conclusions of scientists of Kyiv-Mohyla Academy. In order for the employee to be able to work with accounting software, it is necessary to teach him. A list of subjects for future specialists training in accounting and taxation in Lutsk National Technical University, which provides learning of accounting computer programs of various configurations, developers, and industry orientation is given in this paper. According to the investigation results conclusions are made and directions of future research are outlined.