Selected agricultural accounting issues and their reflection in practice and proposals for solutions

Specifics agricultural activities are transferred to the accountancy of the stated entity. Bookkeeping becomes an ambitious agenda that requires much more attention than in other fields. The biological character of production also entails a number of questions and issues that are not adequately regulated in the financial legislation of the Czech Republic. The aim of this dissertation was processing problems existing unfavorable situation in the agricultural accounting legislation and the subsequently proposed solutions in order to improve a true and fair view of the accounts. Most problems are discussed in the livestock sector . The first part was shown in animal production according to the applicable accounting legislation . Further changes were summarized in the financial legislation and problem areas that would deserve legislative clarification. Adherence to the true and fair view of the agricultural accountancy was evaluated in cooperation with the holding AGRA Deštná a.s