Foundations of Modern Accounting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F16%3A33158555" target="_blank" >RIV/61989592:15210/16:33158555 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Foundations of Modern Accounting
Original language description
The aim of the contribution is to examine accounting systems used in practise in the area of Czech lands before 1946 when due to the act no. 205/1946 Coll. double-entry bookkeeping became obligatory. Based on the analysis of accounting legislation, historical textbooks and preserved accounting records the paper discusses previous research in this field, assesses the use of each type of accounting technique in the past and find out the single-entry accounting as the most popular accounting system in practise before 1946 despite the benefits of the other accounting systems.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AB - History
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Hradec Economic Days
ISBN
978-80-7435-636-0
ISSN
2464-6067
e-ISSN
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Number of pages
5
Pages from-to
960-964
Publisher name
University of Hradec Kralove
Place of publication
Hradec Kralove
Event location
Hradec Králové
Event date
Feb 2, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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