A history of accounting in the Czech Republic

• Autorzy: Plachá D. , Hrdý M.
• Języki publikacji: EN

Abstrakty

EN

The development of accounting in the Czech Republic 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. In the inter-war period the spirit of the market economy can be traced with the focus on precision and accuracy which was typical for the inter-war Czech Republic. The stress was put on accuracy and truthfulness of expression and on the ability to justify the state's economic activities to the outside world and to be able to document the state of assets and liabilities at any time. In the period of socialism the evidentiary character used to be stressed as in the time of the central planned economy the company was put in a passive role where it was almost impossible to take any significant decision. After the market principles were reinstalled accounting was given a new strength and the stress was put not only on the evidentiary abilities but especially on providing data for the effective financial management of a company. Over the recent years the process of international standardization of accounting has become a very significant phenomenon, which is a logical consequence of the proceeding globalization and the international interconnection of companies.

Słowa kluczowe

EN

history of accounting; Czech Republic

PL

historia rachunkowości; Czechy

• Wydawca: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
• Czasopismo: Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński
• Rocznik: 2007
• Tom: Nr 50, t. 2
• Strony: 263--276
• Opis fizyczny: Bibliogr. 11 poz.

Twórcy

autor

Plachá D.

autor

Hrdý M.

• Západoćeská univerzita v Plzní, Fakulta ekonomická, Katedra ekonomiky podniku a účetnictví

Bibliografia

• 1. Act dated 12 December 1991 No. 563/1991 Sb., on accounting.
• 2. Act dated 16 May 1946 No. 116/1946 Sb., on the uniform organization of the company bookkeeping. Decree of Federal Ministry of Finance dated 16 December 1971 No. 154/1971 Sb., on accounting. Decree of Federal Ministry of Finance dated 31 January 1990 No. 23/1990 Sb., on accounting.
• 3. Decree of the government of the Czechoslovak Socialist Republic dated 2 December 1971 No. 53/1971 Sb., on information system of organizations.
• 4. Decree of the government of the Czechoslovak Socialist Republic dated 16 November 1989 No. 136/ 1989 Sb., on information system of organizations.
• 5. Government decree dated 19 August 1952 No. 41/1952 Sb., which determines the principles for accounting records (accounting principles).
• 6. Government decree dated 20 October 1961 No. 120/1961 Sb., on the amendment of the government decree No. 30/1958 Sb. which determines the principles for accounting records (accounting prin-ciples).
• 7. Government decree dated 5 November 1946 No. 205/1946 Sb., which determines the principles for accounting records (accounting principles).
• 8. Government decree dated 6 June 1958 No. 30/1958 Sb., which determines the principles for accounting
• 9. records (accounting principles). Janhuba M.: Accounting of Private Entrepreneurs. Josef Hfibal Publishers, Prague 1990.
• 10. Pazourek J.: Textbook of double entry bookkeeping for business academies. Ćeska graficka unie a.s., Prague 1922.
• 11. Sedlaćek J.: Accounting for entrepreneurs after joining the European Union . C. H. Beck Publishers, Prague 2004