Accounting as a branch of economic science and research is not in the center of attention of economists, whether they are focused macroeconomic or Business Administration (microeconomic). Whoever, it is necessary to underline the crucial importance of accounting for the formation of a number of...

The paper points to sixtieth anniversary of the adoption of the statutory scheme so-called ‘financial records' in Czechoslovakia in 1951. Characterizes the content of financial records and their challenges and points to a fundamental inadequacy of using the notion of inter exactly historically...

170 years have elapsed soon since the birth of the largest Czech financial historian Karel Peter Kheil jr. This article recalls his life and teaching efforts in the field of accounting, as well as details of the contents of his two historical books: Benedetto Cotrugli Raugeo and Valentin Menher...