Foundations of Modern Accounting

Kód výsledku v 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>
Výsledek na webu
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DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
Foundations of Modern Accounting
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Foundations of Modern Accounting
Popis výsledku anglicky
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.

Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění
2016
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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