Vykazování hospodářských zvířat v zemedělských podnicích

This bachelor’s thesis addresses the issue of valuing and accounting for livestock in agricultural companies. The main objective of the thesis is to compile a comprehensive methodological guide for livestock accounting based on an analysis of professional literature and current legislation, supplemented by practical model examples demonstrating key accounting operations using real-world data from agricultural practice. The theoretical part of the thesis characterizes the specifics of agricultural accounting, particularly the processes associated with the biological transformation of assets and the limitations of Czech legislation, which regulates the issue very generally and shifts responsibility to internal company guidelines. The practical part takes the form of a case study of a real entity (Farm A), which currently maintains tax records. For the purposes of this thesis, these records were converted into a double-entry accounting system. The results of the analysis show that despite the theoretical accuracy of calculating direct costs, a transition to double-entry accounting would represent a disproportionate administrative and financial burden for the selected subject. The thesis confirms that maintaining tax records represents the optimal and cost-effective choice for Farm A. The methodology developed and the model examples can serve as a practical guide for novice accountants in the agricultural sector or for businesses considering a change in their accounting system.