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 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 first printed textbook of double entry bookkeeping in the world, “Treatise on Accounting” by Luca Pacioli, was published as part of a mathematic textbook Summa de Arithmetica, Geometria, Proportii et Proportionalita in Venice in 1494, which is 520 years old this year. Thanks to Czech...