Historická účetní terminologie v českých zemích v pozdním středověku a raném novověku : příspěvek k diskuzi

Abstract

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.

Keywords

• accounting
• history
• terminology
• Middle Ages
• early modern period
• Czech lands