Article
| Title: | Historická účetní terminologie v českých zemích v pozdním středověku a raném novověku : příspěvek k diskuzi |
| Variant title: | Historical accounting terminology in the Czech lands in the Middle Ages and the early modern period : points for discussion |
| Author: | |
| Source document: | Studia historica Brunensia. 2020, vol. 67, iss. 1, pp. 19-26 |
| Extent: | 19-26 |
| ISSN: | 1803-7429 (print); 2336-4513 (online) |
| DOI: | 10.5817/SHB2020-1-3 |
| Type: | Article (Czech) |
| Stable URL: | http://hdl.handle.net/11222.digilib/143498 |
| License: |
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Abstract(s):
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.
Keywords:
accounting; history; terminology; Middle Ages; early modern period; Czech lands; towns
Note:
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.
