Dotace zemědělskému podnikateli a jejich evidence

Bachelor thesis deals with the issue of agricultural subsidies provided to agricul-tural entrepreneurs and current evidence of these subsidies in accounting. The theoretical part includes agricultural and subsidy policy within the EU and the Czech Republic, individual subsides and then complete accounting of this subsidies. The result of the practical part is based on the description and analysis of the subsidies granted in 2014 and currently being prepared subsidies, recommended draft subsidies and their recognition for the concrete agricultural entrepreneur