Recording of Liabilities in Accounting Systems
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F19%3A73595261" target="_blank" >RIV/61989592:15210/19:73595261 - 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
Recording of Liabilities in Accounting Systems
Original language description
Liabilities aretheintegral part of any business and their proper recording in the accounting is in the interest of every business entity. However, in different accounting techniques used in the past in the area of the Czech Republic was the system of recording liabilities different. The aim of the paper is based on the historical analyses of accounting instructions and old accounting records to describe recording of liabilities in administrative accounting, cameral accounting, and single-entry accounting; explain specifics and evaluate quality with regards to the information value of the accounts.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
KNOWCON 2019: Knowledge on Economics and Management: Profit and Purpose. Conference Proceedings
ISBN
978-80-244-5543-3
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
247-253
Publisher name
Univerzita Palackého v Olomouci
Place of publication
Olomouc
Event location
Olomouc
Event date
Sep 5, 2019
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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