Historická účetní terminologie v českých zemích v pozdním středověku a raném novověku : příspěvek k diskuzi
Roč.67,č.1(2020)
Abstrakt
Klíčová slova:
accounting; history; terminology; Middle Ages; early modern period; Czech lands; towns
Stránky:
19–26
Historical accounting terminology in the Czech lands in the Middle Ages and the early modern period : points for discussion
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.
accounting; history; terminology; Middle Ages; early modern period; Czech lands; towns
19–26
