Accounting in Agrodružstvo Načeradec in 2009

This bachelor thesis deals with accounting in agriculture. The principal objective is to capture the forms of acquisition, evaluation, amortization and elimination of biological assets. The thesis is divided into two main parts, a theoretical and a practical section. In the first part long-term and current assets which are subdivided into animal and crop production are described. The second one is focused on practical illustration of bookkeeping in a specific farms co-operative