Ternary bookkeeping by F. V. Ezerski (1836-1916)

Potrojné účetnictví F. V. Jezerského (1836-1916)

Miloslav Janhuba

Český finanční a účetní časopis, 2011, vol. 2011, issue 1, 94-98

Abstract: The article remembers the 140th anniversary of the first publication of a formal bookkeeping system 'Accounting by ternary entry' by the F. V. Ezerski. This system was an innovation of bookkeeping practice then. It permits the complex information of the assets and liabilities changes and of the changes in income and cash flow as well. Past formal bookkeeping systems were striving to simplify the journalizing and posting processes of accounting figures by spreading the potential of information.

Keywords: F. V. Ezerski; Accounting history; Bookkeeping; Money; Profit; F. V. Jezerskij; Potrojné účetnictví; Dějiny účetnictví; Účtování; Peníze; Zisk (search for similar items in EconPapers)
JEL-codes: B16 M41 (search for similar items in EconPapers)
Date: 2011
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DOI: 10.18267/j.cfuc.100

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