Specifics of Accounting in the Agricultural Sector

Abstract

The subject of this article is in the area of accounting for private companies—legal entities operating in the agricultural sector. A questionnaire survey was carried out covering four areas of accounting—forms of accounting, workers in accounting, the function of accounting and the individual areas of accounting. The data obtained were analysed and processed in the software Statistica using methods of statistical analysis. Two hypotheses were tested and confirmed. H1: The number of accountants is not dependent on the legal form of business. H2: The companies studied conduct their bookkeeping in the same accounting areas. Other information was also acquired: the form of bookkeeping most often used is separate accounting software. Accountants are mostly persons with secondary school education. Companies also to a large extent use the services of external accountants and tax advisors. Conversely, audit services are used mainly because of obligations imposed by law. Two final areas are somewhat in disagreement, as the main function of accounting has been reported as the obligation to keep accounts under the Accounting Act, while the analysis of various areas of accounting (such as the method of inventory accounting, the use of Analytic accounts, departmental and order accounting) has shown that companies use accounting as a basis for decision-making.