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Characteristics of bookkeeping systems used in Czechoslovakia in the second half of the 20th century

Charakteristiky soustav účtů používaných v Československu ve druhé polovině 20. století

Miloslav Janhuba and Jaroslava Janhubová

Český finanční a účetní časopis, 2018, vol. 2018, issue 4, 33-50

Abstract: This paper focuses on the systems of accounts in the Czech lands roughly during the second half of the twentieth century. The period is characterized by the strong variability of the rules, which we usually refer to as national adaptation of bookkeeping. From the second half of the 1940s until the early 1990s, our country underwent a specific economic development that can be labeled as "an exit of and then return to the market economy." The legislativ of bookkeeping in force at that time led to changes - often radical - in the form of three reforms. The system of accounts was gradually "redesigned" from the market-oriented corporate accounting (1946-1952) through the accounting records (1952-1965) followed by the system of financial and intra-company accounting (1965-1974) to a more complex one-tier system (1974-1991).

Keywords: Czech bookkeeping history; Structures of statements; Concepts of Income; Historie účetnictví; Účtové systémy ČSR; Struktury výkazů; Pojetí výsledku (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
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DOI: 10.18267/j.cfuc.520

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