Český finanční a účetní časopis 2010(1):78-81 | DOI: 10.18267/j.cfuc.61

Czech Historian and Theorist Hugo Raulich (1866 - 1940)

Miloslav Janhuba
Prof. Ing. Miloslav Janhuba, CSc. - profesor; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <mjanhuba@vse.cz>.

This profile memorializes the 70th anniversary of the edition of 'Bookkeeping treatise', by Luca Pacioli in Czech version by Hugo Raulich. This treatise has been clearly translated by Raulich nearly fifty years and finally edited in 1940 as part of the economic encyclopedia 'Slovník obchodně technický, účetní a daňový'. Hugo Raulich passes away some months after this edition (October 19, 1940).

Keywords: Accounting history; Translation; Bookkeeping Treatise 11., by L. Pacioli.
JEL classification: B16, M41

Published: March 1, 2010  Show citation

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Janhuba, M. (2010). Czech Historian and Theorist Hugo Raulich (1866 - 1940). Czech Financial and Accounting Journal2010(1), 78-81. doi: 10.18267/j.cfuc.61
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References

  1. Janhuba, M. (2007): Základy teorie účetnictví. Praha, Oeconomica, 2007.
  2. Raulich, H. (1939): Účetnictví (dějiny), Slovník obchodně technický, účetní a daňový. Praha, STP, 1939.
  3. Raulich, H. (1940): Fra LUCA PACIOLO: Tractatus XI. particularis de computis et scripturis. Praha, TPČP, 1940.

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