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
Source document: Studia historica Brunensia. 2020, vol. 67, iss. 1, pp. 19-26
Extent
19-26
-
ISSN1803-7429 (print)2336-4513 (online)
Persistent identifier (DOI): https://doi.org/10.5817/SHB2020-1-3
Stable URL (handle): https://hdl.handle.net/11222.digilib/143498
Type: Article
Language
License: Not specified license
Notice: These citations are automatically created and might not follow citation rules properly.
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.
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.