Produkce olejnin v České republice. Charakteristika účtování olejnin v podniku zemědělské prvovýroby
Oil production in the Czech Republic. Characteristics of accounting of olive oils in agricultural premises

Summary/Abstract: The contribution deals with the production of the most important oil crops grown in the Czech Republic in the marketing years from 1992/93 to 2016/17. It was found out that the harvest areas and the quantities of oilseed rape, sunflower, poppy seed and soybean were increased during the monitored period. In the case of flax grown, the quantity produced also remained at the same level, with mustard reducing both the harvested area and the quantity produced in tonnes. Moreover, accounting of these crops in the agricultural primary production enterprise is compared according to the Czech regulations and the International Accounting Standards. It has been found out that the valuation and accounting of this production is different. The author also draws attention to the change in Czech accounting rules since 2016. It is believed that the old, now invalid procedures better reflected the reality and were in line with the Accounting Act, unlike the new procedures.

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