Czech Accounting Terminology in the Past: General Ledger (Case Study)

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F21%3A73608858" target="_blank" >RIV/61989592:15210/21:73608858 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.5507/ff.21.24460321" target="_blank" >http://dx.doi.org/10.5507/ff.21.24460321</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5507/ff.21.24460321" target="_blank" >10.5507/ff.21.24460321</a>

Result language
angličtina
Original language name
Czech Accounting Terminology in the Past: General Ledger (Case Study)
Original language description
Proper understanding of accounting terms used in the past is crucial for current interpretation of historical facts and phenomena, that create a background for building our future. Using the example of term "general ledger" within the Czech historical accounting, the aim of this contribution is to describe structure and to explain role of general ledger in leading accounting systems used in parallel in the territory of the present Czech Republic before the second half of the 20th century. Moreover, the paper shows barriers that make orientation in historical accounting sources so complicated. While in cameral accounting the task of the general ledger was to monitor the implementation of the budget, in single-entry accounting it recorded debts and receivables and in double-entry accounting it worked as a basis for compiling a profit and loss statement at the end of the accounting period. Thanks to the significant features of the general ledger in particular accounting system, its structure can be a guide for identifying which accounting system it was.
Czech name
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Czech description
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Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
KNOWCON 2021: Knowledge on Economics and Management. Conference Proceedings
ISBN
978-80-244-6032-1
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
176-182
Publisher name
Univerzita Palackého v Olomouci
Place of publication
Olomouc
Event location
Olomouc
Event date
Nov 11, 2021
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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