Český finanční a účetní časopis 2008(4):73-79 | DOI: 10.18267/j.cfuc.292

Accounting Systems in Czech Lands since the 18th Century by Present

Milan Hrdý¹, Denisa Plachá²

¹ Doc. Ing. Milan Hrdý, Ph.D. - děkan; Katedra ekonomiky podniku a účetnictví, Fakulta ekonomická, Západočeská univerzita v Plzni, Husova 11, 306 14 Plzeň, Česká republika; <hrdy@keu.zcu.cz>.

² Ing. Denisa Plachá - interní doktorandka; Katedra ekonomiky podniku a účetnictví, Fakulta ekonomická, Západočeská univerzita v Plzni, Husova 11, 306 14 Plzeň, Česká republika; <plachad@keu.zcu.cz>.

The development of the history of accounting methods in Czech Lands is certainly interesting and informative and we can see that its organization has always enjoyed high standard. What is clear from the development is the fact that accounting has always reflected the atmosphere of the time and it adopted itself to the economic and political influences. The great development of accounting began within the period of Emperor Marie-Theresia in the 18th century. In the 18th and 19th century an accuracy and exactness were featured, which were very typical for this period. The emphasis was laying on the honesty and the exactness of expression and the ability to vindicate business in face of external world and be able to measure up the state of property and liabilities in each moment. This article aims to define and describe individual accounting systems used in Czech Lands in the 18th and 19th century and to identify their fundamental components, principles and methods related with actual shape of accounting.

Keywords: Dopic Accounting; History of Accounting; Cameralistic Accounting.

JEL classification: M41, N43

Published: December 1, 2008  Show citation