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Ternary bookkeeping by F. V. Ezerski (1836-1916)


  • Miloslav Janhuba


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 changes in income and cash flow as well. Past formal bookkeeping systems were striving to simplify the journalizing and posting processes of accounting figures by spreading the potential of information.

Suggested Citation

  • Miloslav Janhuba, 2011. "Ternary bookkeeping by F. V. Ezerski (1836-1916)," Český finanční a účetní časopis, University of Economics, Prague, vol. 2011(1), pages 94-98.
  • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:1:id:100:p:94-98

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    More about this item


    Zisk; Accounting history; Dějiny účetnictví; F. V. Ezerski; Bookkeeping; Money; Profit; F. V. Jezerskij; Potrojné účetnictví; Účtování; Peníze;

    JEL classification:

    • B16 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Quantitative and Mathematical
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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