Analýza účetních a daňových aspektů zemědělského družstva

Abstract

This bachelor thesis is focused on the analysis of accounting and tax aspects of business in agricultural cooperative in the Czech Republic. The work is divided into five chapters, in addition to the introduction and conclusion, the content is also a theoretical and practical part. The second chapter deals with the development of business in agriculture in the Czech Republic, in this chapter were used methods of description and deduction. The third chapter focuses on selected aspects of the agricultural cooperative and the fourth chapter deals with the analysis of accounting and tax aspects of the selected agricultural cooperative. The issues of these two chapters were processed using the methods of description, analysis and comparison. The results of the bachelor's thesis show that the cooperative keeps the accounts correctly and honestly and all the prescribed accounting principles and guidelines were also observed.