The Development of Accounting Higher Education in the Czech Republic

Miloslav Janhuba
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Miloslav Janhuba: University of Economics

Chapter 19 in Accounting Reform in Transition and Developing Economies, 2008, pp 301-305 from Springer

Abstract: Emperor Charles IV of Luxembourg (1316–1378) introduced the first known regular bookkeeping into Bohemia. He required keeping records about royal and manorial funds. At that time Czech accounting followed the older German patterns and corresponded slightly to the fragmentary single-entry bookkeeping system (cash, receivables, property, and debts). Charles IV sent for Italian experts in order to manage finance and accounting in Bohemia. One of them, named Ceroni, settled in the town of Ceske Budejovice and, in addition to his duties as scribe, established the oldest school of accounting in Bohemia. In his accounting system Ceroni perhaps included some features of a single-entry cameral system of bookkeeping, based on the evidence of obligatory payments (debts), cash receipts, and cash expenditures. Some historical discoveries of accounting records were found in Bohemia that proved that this system was applied not only to royal but also to manorial administration, e.g., the Accounts of Monastery in the town of Trebon of 1367/68 and Municipal Accounts of the town of Nove Hrady Land from 1390/91 both kept in Latin by Roman numerals.

Keywords: Future Teacher; Reserve Fund; Obligatory Payment; Cash Receipt; Commercial College (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-0-387-25708-2_19

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DOI: 10.1007/978-0-387-25708-2_19

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