Český finanční a účetní časopis 2011(1):94-98 | DOI: 10.18267/j.cfuc.100

Ternary bookkeeping by F. V. Ezerski (1836-1916)

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>.

The article remembers the 140th anniversary of the first publication of a formal bookkeeping system 'Accounting by ternary entry' by the F. V. Ezerski. This system was an innovation of bookkeeping practice then. It permits the complex information of the assets and liabilities changes and of the changes in income and cash flow as well. Past formal bookkeeping systems were striving to simplify the journalizing and posting processes of accounting figures by spreading the potential of information.

Keywords: F. V. Ezerski, Accounting history; Bookkeeping; Money; Profit.
JEL classification: B16, M41

Published: March 1, 2011  Show citation

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Janhuba, M. (2011). Ternary bookkeeping by F. V. Ezerski (1836-1916). Czech Financial and Accounting Journal, 2011(1), 94-98. doi: 10.18267/j.cfuc.100
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