N84 - Micro-Business History: Europe: 1913-Return

The first printed textbook of double entry bookkeeping in the world, "Treatise on Accounting" by Luca Pacioli, was published as part of a mathematic textbook Summa de Arithmetica, Geometria, Proportii et Proportionalita in Venice in 1494, which is 520 years old this year. Thanks to Czech accounting historians, K. P. Kheil jr. (1843-1908) and H. Raulich (1866-1940) is for a Czech reader interested in accounting history available today in addition to the original text, as well as Italian, French, German, English and Russian versions, also Czech versions of Treatise Pacioli. Journey to the Czech translation was not easy. For the Kheil's translation remained even at not quite finished forms of this work. We remember especially the 120th anniversary of preparation by Kheil's translation to the press; edition, which eventually not happened.

This article summarizes the citations and the comments of contents of the entire year 1931 in periodical Účetní listy (The bookkeeping letters), which was based in pre-war Czechoslovakia as an important professional monthly magazine and was widely respected and accepted by experts.