Historie a vývoj účetních záznamů

Michal Hora

Disertační práce

History and development accounting records

Abstract:

The first chapter specifies accounting at the very outset, principal terms and factors relating to book-keeping methods, basics requirements for individual accounting forms, data creation, their development, techniques of accountings recordings in all their forms - without using writing, with using writing up to letterpress. Chapter two describes beginning of ancients nations, accounting development and expansion (Babylonit, Egypt, Crete, Izrael, Arabic nations, Phoenician nation, India. Characterization of development in old Greece and Rome includes separate chapters. The third chapter analyzes double-entry accounting development in Europe. Italian book-keeping and books of accounts have here a pivotal part. Particular subchapters are focused on advanced italian book-keepings forms in Germany, England and France. Chapter four solves computers issue in general and identifies instruments envelope from abakus till mechanical machines. Subsequent subchapter describes particular sorts of data carriers. Chapter five describes computers in individual generations -- their technical and technological parameters. Chapter six analyzes PC utilization for, impacts of using information and communication technologies in accounting. Is divided into two parts -- mechanization and automatization.. In the first part "Mechanization" are described individual machines, which were used. In the second part "Automatization" are described two basic data processing acesses. The last chapter describes demanding procees of selection of the right accounting software and determines individual selection criterions.

Keywords

accounting, records, history

Jazyk práce: čeština

Datum vytvoření / odevzdání či podání práce: 5. 10. 2003

Obhajoba závěrečné práce

• Obhajoba proběhla 25. 9. 2008
• Vedoucí: Dana Kovanicová
• Oponent: Stanislav Svoboda

Vysoká škola ekonomická v Praze

Doktorský studijní program / obor:
Hospodářská politika a správa / Účetnictví a finanční řízení podniku