...Pavla Slavíčková ABSTRACT The paper follows Edwards’ (2011) findings published in the Accounting Historians Journal concerning the persistence of a simpler style of bookkeeping in practice instead of double-entry accounting, even in the period of growth of the capitalist mode of economy...

...Pavla Slavíčková ABSTRACT This article examines two bookkeeping handbooks from the Czech Lands written by Jan Brtvín of Ploskovice and Mikuláš Artemisius Černobýl, both published in the sixteenth century. The main principles of the bookkeeping process are described, and the relationship between...

..., Kuban State University, Krasnodar, Russia. 2022 medieval bookkeeping profit on merchandise account Datini product costing There is a perception that medieval archival materials, including the books that comprise the accounting records of sole proprietorships and partnerships...

... to communicate to users an opinion regarding the reliability of the financial information provided by management. The view of the Securities and Exchange Commission (SEC) regarding bookkeeping services, held since June 1940, is consistent with this division of responsibility. In contrast, the accounting...

... century but, also, from France to Spain. However, in both cases, in Italian firms with Italian accountants. Editor's note: Accepted Gloria Vollmers. July 2016 October 2017 2018 bookkeeping double entry impairment depreciation This study revisits and confirms...