Accounting Data in an Agricultural Company and their Processing in the Accounting Program

The main topic of this bachelor thesis is to analyze the possibilities and use of the accounting program for a selected agricultural company. The work is based on information provided by selected farms. These are mainly invoices received and issued and property cards. The thesis contains a theoretical part, where the reader gets acquainted with the specifics of accounting in the agricultural enterprise, valuation of acquired assets, cost calculations, depreciation of assets. Another part is the division of animal and plant production, which are specific to business in agriculture. The practical part is focused on the selected company and its subsequent characteristics, together with a description of the accounting program used by this entity. This part also includes examples of accounting procedures and defining advantages and disadvantages of the program when processing accounting data. Finally, the thesis focuses on possible improvement in the field of accounting data processing for the selected company