Vegetable production accounting

The bachelor thesis focuses on vegetable production accounting. The thesis is divided into two parts - a theoretical and practical one. In the theoretical part we deal with a classification of biological assets in vegetable production, their assessing and bookkeeping in the Czech Republic. The IAS 41 - Agriculture is explicated in a separate chapter. The practical part of this bachelor thesis concentrates on the application of knowledge mentioned in the theoretical part. We analyse practices of a specific farming business in the Czech Republic