Wyniki wyszukiwania - Biblioteka Nauki

1

A history of accounting in the Czech Republic

100%

Plachá D. , Hrdý M.

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2007

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tom Nr 50, t. 2

263-276

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.

2

Problematyka etyczna w pierwszych dziełach o rachunkowości

100%

Garstka M. , Jan Kochanowski University (JKU) in Kielce , malgorzata.garstka@ujk.edu.pl

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nr 3

EN

Accountants recently had the opportunity to celebrate 20 years of existence in Poland the regulating of accounting. The act was adopted by parliament in 1994. 500 years before the treaty about double accounting was reprinted by Pacioli. The edition of Tractatus XI. Particularis de computis et scripturis was an (epic) epoch-making event designating the beginning of a new field of economic sciences. The idea of the double accounting was known before, not only because of Pacioli, but also through Cotruglio, who described it 36 years earlier. Recently in accounting, as well as in the broadly understood economy, there is a particular emphasis put on ethics, moral values and professional attitudes. It is worth considering whether and on what scale they were present in the early works of Accountancy 550 years ago, how their representatives approached the subjects the beginning of a written history of accounting. The article presents the main ideas included in the guidelines Pacioli and Cotruglio regarding double accounting, and identifies if ethical guidelines were presents among others guidelines. It turns out that the author of the essential work in the history of accounting, as well as its predecessor, devoted much attention to the moral attitude of the merchant, his appropriate behavior, attitude towards customers and other people, with whom he has a business relationship.

3

Personal Reflections on the Role of Mathematical Logic in Computer Science

88%

Kfoury A.

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tom Vol. 170, nr 1-3

207--221

EN

This article traces in broad strokes the evolution of the intimate relationship between mathematical logic and computer science. The emphasis is on turning points in this relationship, i.e., moments when new directions of research were opened and new connections were established between the two fields. The article is not a comprehensive account and history of the relationship, but a personal perspective of a profoundly changed, and still changing, inter-dependence between two mainstays of the mathematical disciplines.

4

Comparative Analysis of Selected Elements of Polish and Spanish Accounting System

75%

Burchart R. , Soldevila de Monteys R.

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nr 2

135-149

EN

The article presents the history and premises of revolts of accounting and basic rules of double-entry bookkeeping system, which is international, so is the same both in Poland and Spain. The comparative analysis verifies, the existence of many similarities and only a few differences between Polish and Spanish annual accounts. Differences in both countries between a structure of balance sheet and income statement are of a minor character. There are different economic conditions for firms in both countries which can prepare the abbreviated format for annual accounts. The analysis of documents shows that Spanish General Accounting Plan is much more precise (359 pages) then Polish Act of Accounting (137 pages).

5

Benedetto Cotrugli – prekursor nauki i dydaktyki w rachunkowości oraz jego wybrani następcy. Droga podwójnego zapisu z ziemi włoskiej do Polski

63%

Kozłowska A.

Studia i Materiały

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2019

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nr 1(30)

80-89

EN

The article focuses on historical aspects and the presentation of selected persons, who have had a key impact on reaching the principle of double-entry from Italy to Poland. It presents the history of the prevalence of the double-entry rule and thus Benedetto Cotrugli’s contribution to science and education in accounting. Cotrugli’s work was a compendium of merchant knowledge necessary to keep accounting books and the same time a basis for science and education in this field. It was Benedetto Cotrugli who made the first theoretical description of the rules of double accounting, exceeding by over 20 years the work of Luca Pacioli, who codified the principles of bookkeeping in his work Summa de arithmetica, geometria, proportioni et proportionalita, published in Venice in 1491. Due to the fact that the article also attempts to present the meaning of Cotrugli’s book (Book on the Art of Trade), already written in 1458, for the history of accountancy in Poland, it also refers to Ambrogio Lerici, as the first Italian who dealt with dissemination of the double-entry rules in Gdańsk.

PL

W artykule skoncentrowano się na aspektach historycznych i przedstawieniu wybranych postaci, które miały kluczowy wpływ na przeniesienie zasady podwójnego zapisu z Włoch do Polski. Przedstawia on historię upowszechnienia reguły podwójnego zapisu i tym samym prezentuje wkład Benedetta Cotrugliego w naukę i edukację w rachunkowości. Dzieło Cotrugliego stanowiło kompendium wiedzy kupieckiej niezbędnej do prowadzenia ksiąg rachunkowych oraz podstawę dla nauki i edukacji w tej dziedzinie. Dokonał on bowiem pierwszego teoretycznego opisu zasad podwójnej księgowości, wyprzedzając o przeszło 20 lat prace Luci Paciolego, który skodyfikował zasady prowadzenia ksiąg rachunkowych w swoim dziele Summa de arithmetica, geometria, proportioni et proportionalita, wydanym w Wenecji w 1491 roku. W artykule podjęto jednocześnie próbę przedstawienia znaczenia głównego dzieła Cotrugliego Księga o sztuce handlu dla historii rachunkowości w Polsce, a także Ambrogio Lerici, jako pierwszego Włocha, który zajmował się rozpowszechnianiem zasad podwójnego zapisu w Gdańsku.