This dissertation work is historically oriented. It deals with the bookkeeping and accounting practice for the period 1918 - 1988. This dissertation work is divided into six periods, namely the following: The First Republic 1918 - 1938, The Second Republic and the Protectorate of Bohemia and Moravia 1939 - 1945, The period after World War II 1946 - 1951, The Accounting records 1952 - 1965, The Dual circuit accounting 1966 - 1974, The Single circuit accounting 1975 - 1989. This dissertation work is mostly focus on double-entry accounting. It gives an overview of the development of accounting terminology, financial statements, accounting books, purposes and objectives of accounting and accounting practice. Part of this dissertation work deals with the business education, especially the economically-oriented secondary schools.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:113960 |
| Date | January 2011 |
| Creators | Šeborová, Nikola |
| Contributors | Janhuba, Miloslav, Zelenka, Vladimír |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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