Czech versions of the American Accounting

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F24%3A73626684" target="_blank" >RIV/61989592:15210/24:73626684 - isvavai.cz</a>

Výsledek na webu

<a href="https://obd.upol.cz/id_publ/333206571" target="_blank" >https://obd.upol.cz/id_publ/333206571</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Czech versions of the American Accounting

Popis výsledku v původním jazyce

The aim of this contribution is to elucidate the essence of the so-called American accounting system, which was employed in the territory of the present-day Czech Republic during the 19th and early 20th centuries. This system was a simplified version of double-entry accounting, adapted by Czech experts to meet the needs of Czech entrepreneurs, drawing from foreign models. Through an analysis of contemporary professional literature, textbooks, and other sources, this contribution describes two indigenous versions, known as the old and new American accounting systems. The paper aims to highlight the advantages and disadvantages of this accounting system in practical application. The primary advantage was its ease of learning and simplicity of use, whereas the major disadvantage, especially with a large number of accounts, was the extensive scope of the bookkeeping required.

Název v anglickém jazyce

Czech versions of the American Accounting

Popis výsledku anglicky

The aim of this contribution is to elucidate the essence of the so-called American accounting system, which was employed in the territory of the present-day Czech Republic during the 19th and early 20th centuries. This system was a simplified version of double-entry accounting, adapted by Czech experts to meet the needs of Czech entrepreneurs, drawing from foreign models. Through an analysis of contemporary professional literature, textbooks, and other sources, this contribution describes two indigenous versions, known as the old and new American accounting systems. The paper aims to highlight the advantages and disadvantages of this accounting system in practical application. The primary advantage was its ease of learning and simplicity of use, whereas the major disadvantage, especially with a large number of accounts, was the extensive scope of the bookkeeping required.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

KNOWCON 2024 Knowledge on Economics and Management: Conference Proceedings

ISBN

978-80-244-6552-4

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

159-164

Název nakladatele

Univerzita Palackého v Olomouci

Místo vydání

Olomouc

Místo konání akce

Olomouc

Datum konání akce

5. 12. 2024

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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