All agricultural enterprises in Austria, within the period before and after the accession of Austria into European Union, struggled with the changes of the economic environment. Small agricultural enterprises did not pay much attention to financial and cost accounting. There was a need to change this situation as a response to the figures used in EU countries (Germany for example). The enterprises in Czech Republic face similar problem, even with different initial moment (our enterprises used to have an accounting based on incomes, profits and losses). Because of the accession of Czech Republic into European Union, it is necessary to analyze the methods and economics figures and to compare their contents.