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The Development of Accounting Higher Education in the Czech Republic

In: Accounting Reform in Transition and Developing Economies

Author

Listed:
  • Miloslav Janhuba

    (University of Economics)

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.

Suggested Citation

  • Miloslav Janhuba, 2008. "The Development of Accounting Higher Education in the Czech Republic," Springer Books, in: Robert W. McGee (ed.), Accounting Reform in Transition and Developing Economies, chapter 19, pages 301-305, Springer.
    • Handle: RePEc:spr:sprchp:978-0-387-25708-2_19
    DOI: 10.1007/978-0-387-25708-2_19
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