Teoretické a praktické aspekty účtování a oceňování zemědělské produkce

Abstract

The bachelor thesis entitled "Theoretical and Practical Aspects of Accounting and Valuation of Agricultural Production" focuses on the issue of agricultural inventories. The thesis is divided into theoretical and practical parts. The theoretical part defines key concepts related to inventories, their classification, and methods of accounting and valuation. The practical part analyzes a specific accounting entity engaged in agricultural production. The information obtained regarding the accounting and valuation methods used in the selected company is subsequently compared with theoretical knowledge.