Czech Accounting Terminology in the Past: General Ledger (Case Study)
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Czech Accounting Terminology in the Past: General Ledger (Case Study)
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Czech Accounting Terminology in the Past: General Ledger (Case Study)
Popis výsledku anglicky
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.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
—
OECD FORD obor
50205 - Accounting
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2021
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
KNOWCON 2021: Knowledge on Economics and Management. Conference Proceedings
ISBN
978-80-244-6032-1
ISSN
—
e-ISSN
—
Počet stran výsledku
7
Strana od-do
176-182
Název nakladatele
Univerzita Palackého v Olomouci
Místo vydání
Olomouc
Místo konání akce
Olomouc
Datum konání akce
11. 11. 2021
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
—