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The Specifics of Accounting in an Agricultural Enterprise with a Focus on Processing Accounting Data in the Accounting Program
KRYŠTOFOVÁ, Tereza
The aim of this bachelor thesis is to analyze the specifics of accounting in an agricultural enterprise with a focus on stocks, evaluate the accounting program used in a selected agricultural enterprise and suggest opportunities for improvement in the automated processing of accounting in agriculture. The company Farma Chvalšiny was chosen for this thesis, which uses the accounting program U64 together with the program AG info. The functions of the programs have been described with the help of pictures with captions, which describe in detail how the process works, what needs to be filled in and what is filled in automatically. After characterizing the program, it was possible to determine its advantages and disadvantages and suggest opportunities for improvement. In conclusion, the U64 program is especially suitable for small companies that process smaller amounts of data, and its biggest advantage lies in the author of the program, who is also a tax advisor to the company, and therefore it is possible to solve any problem with the program at any time. On the contrary, its biggest disadvantage is probably the operation in the DOS system, which is very slow and outdated, so converting the program to Microsoft Windows would be the most fundamental way to improve.
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