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Lecturer(s)
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Slavíčková Pavla, doc. Mgr. Ph.D.
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Course content
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Topics: 1) the beginnings of accounting in antiquity 2) the origins of double-entry bookkeeping, Luca Pacioli and the Venetian accounting style 3) the oldest form of accounting in the Czech environment - administrative accounting 4) Cameraman accounting and its variants 5) single-entry accounting and its development 6) Kheil's accounting style 7) development of education and training in accounting 8) the most important personalities in the Czech lands in connection with accounting 9) accounting in historical legislation 10) historical accounting theory Students book is available
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Learning activities and teaching methods
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Lecture, Activating (Simulations, Games, Dramatization)
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Learning outcomes
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The aim of the course is to explain history of accounting as one of the chapters of economic development in the past. The course contains lectures on selected topics covering the period from the antiquity to the 20th century. Besides the historical development it also pays attention to the most important historical accounting technigues, accounting legislation, accounting education as well as to the most important personalities who established accounting as a scientific field. The course is designed to provide listeners with the basic context of the current accounting records, not only in the Czech environment, but also abroad.
Student will be able to answer questions related to the accounting history in the context of economic development in the past.
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Prerequisites
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Interest in the topic and basic orientation in the economic history.
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Assessment methods and criteria
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Oral exam
- attendance in the lesson of 80% - learning activity - home preparation - kolokvium: oral presentation on selected topic
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Recommended literature
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Fuksa Josef. (1929). Slovník obchodně-technický, účetní a daňový. Praha.
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Janhuba Miloslav. (2010). Teorie účetnictví. Praha.
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Klozar Jiří. K výuce účetnictví na vysokých školách ekonomických, Účetnictví, č. 2, 1981, s. 47..
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Mikušek Eduard. Účetní systémy a metody na majetku roudnických Lobkoviců, Sborník archivních prací, roč. 36, č. 1, 1986, s. 53-102..
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Pavla Slavíčková - Eva Dvořáková Kaněčková - Zdeněk Puchinger. Účetnictví jako součást výchovy žen-podnikatelek, In: Ženy-podnikatelky v minulosti a současnosti, Praha 2016, s 52-70..
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Pucinger Zdeněk - Slavíčková Pavla. (2014). Malé dějiny účetnictví. Olomouc.
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Slavíčková Pavla. The Double-Entry Accounting System Before 1800 as an Example of a Cultural Transfer Failure, In: Veronika Čapská: Processes of Cultural Exchange in Central Europe, 1200-1800, Opava, Slezská Univerzita v Opavě, 2014, s. 129-147.
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Slavíčková Pavla. Učebnice účetnictví a jejich význam pro vývoj účetních systémů v minulosti, In: Znalosti pro tržní praxi 2013: Veřejná ekonomika ? současnost a perspektiva, Olomouc 2013, s. 249-256..
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