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Financial records as a valid standard during the period 1953-1965
[Účetní evidence jako účinná norma v letech 1953-1965]

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  • Jan Mikeš

Abstract

The article describes the financial records system, which was legal accounting system in Czechoslovakia according to available sources during the period 1953 - 1965 (its implementation was carried out from 1951). The article seeks identical and different elements with today's accounting system, while trying to rehabilitate that period, at least in terms of the accounting system. The aim of this article is an introduction into one of the previously used accounting systems. The used method is a critical analysis of the law and logic offpf the accounting system of the time (based on searches from available sources, esp. contemporary trade press). The text offers theoretical foundations based on former legal standards and also a look at the practical part of an accounting system - accounting as such.

Suggested Citation

  • Jan Mikeš, 2016. "Financial records as a valid standard during the period 1953-1965 [Účetní evidence jako účinná norma v letech 1953-1965]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(1), pages 67-82.
    • Handle: RePEc:prg:jnlcfu:v:2016:y:2016:i:1:id:468:p:67-82
    DOI: 10.18267/j.cfuc.468
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    References listed on IDEAS

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    1. Miloslav Janhuba, 2011. "What is Meant "Financial Records" [Co byla 'účetní evidence']," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 168-171.
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      More about this item

      Keywords

      Financial records; Accounting; Chozrasčot; Legal rights; Financial statements; Management and central planning economy; Účetní evidence; Účetnictví; Zákonná úprava; Účetní výkazy; Centrální řízení a plánování hospodářství;
      All these keywords.

      JEL classification:

      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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