In the Middle Ages and early modern period, a specific accounting system was used in the Czech lands, known as so-called administrative accounting. The accounting categories and principles of this system were not the same as those used by single-entry and double-entry bookkeeping. The aim of the article is to show with selected accounting terms and categories their semantic variability and thereby start a discussion on accounting terminology that has been thus far absent in the Czech environment.
accounting; history; terminology; Middle Ages; early modern period; Czech lands; towns
Zpracování a vydání příspěvku bylo umožněno díky finanční podpoře z Fondu pro podporu vědecké činnosti Filozofické fakulty Univerzity Palackého v Olomouci na období 2018-2021, projekt č. FPVC2018/12.