If we compare the family farm with the company operating in agriculture, it is noticeable that there are many differences when it comes to the legal regulation of the company in relation to the family farm. The question arises as to what are the similarities and differences when it comes to accounting monitoring of the business of family farms and companies engaged in agricultural activities, which can be defined as a problem of research in this paper. The aim of this paper is to show the differences in the accounting of family farms in relation to the accounting of companies. Since the family farm is legally significantly differently regulated, it is to be expected that the accounting monitoring of the family business will be significantly different in relation to the company, but whether this is really the case in practice will be shown on the example of P.G. Šuman and Agro Neretva d.o.o.. In the theoretical part of this paper, the family farm is conceptually defined, the establishment of the family farm is presented, the accounting records that the family farm is obliged to keep (if it is obliged to keep business books), the differences in the obligation to pay taxes and contributions are shown. calculation of taxes and contributions to family farms. At the very end of the theoretical part of the paper, the differences between family farms, crafts and companies are presented. The empirical part of the paper analyzes the differences in the accounting monitoring of the business of P.G. Šuman and the company Agro Neretva d.o.o.. It is possible to conclude that the fundamental difference in accounting monitoring is based on the fact that the accounting monitoring of P.G. is similar to the accounting monitoring of crafts and consequently business changes are recorded primarily in the books of incoming and outgoing accounts, while in the company all business changes are recorded in journal and in general ledger (together with recording in analytical records and books of incoming and outgoing accounts).