INPROFORUM Junior 2010

Determination of the czech accounting in a historical context
Iris Šimíková

Language: cs
Last modified: 2013-07-31


The history of accounting in the Czech lands is very complicated. It operated within the framework of Austro-Hungarian Monarchy until the 1st World War and relatively spin-off after the end of the War. Czech accounting passed several stages after the 2nd World War. Accounting that involves economic development of economic subject advances always together with the operation of state accounting. Three basic systems has developed – single-entry accounting, double-entry accounting and cameralistic accounting. Intention of this article is to involve and characterize particular stages of accounting development in Czech territory.


accounting, registration, organization, accounting entity, property, financial year, economic aktivity, single-entry accounting, cameralistic accounting

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