The research discusses the peculiarities of accounting for investments and leasing in a transport company, offering a comprehensive analysis of the methods and approaches to account for these operations. In the context of the rapid development of the transport industry and the active implementation of new technologies in logistics, effective management of investments and leasing becomes a critical success factor for companies in this sector. The first part of the research focuses on accounting for investments in fixed assets owned by the transport company. It examines the specifics of accounting for vehicle acquisition, operation, and depreciation, including recording maintenance and repair costs. The second part of the research addresses the accounting for vehicle leasing. Particular attention is paid to various leasing models, their impact on the company’s financial position, and methods of accounting for lease payments. In the concluding part of the research, the authors offered practical recommendations for optimizing the accounting of investments and leasing in a transport company based on the analysis of best practices and advanced trends in managerial accounting. The possibility of automating accounting processes using specialized software and information systems is also considered, making it possible to increase efficiency and accuracy in financial accounting.