|
Lecturer(s)
|
-
Slavíčková Pavla, doc. Mgr. Ph.D.
|
|
Course content
|
Topics: 1) Historiography 2) The oldest forms of management and the beginnings of accounting records 3) Money market relations in Europe and their development 4) Luca Pacioli and the development of accounting in pre-modern times 5) The oldest history of money and trade 6) Economic manuals and instructions for bookkeeping 7) Enlightenment and camera accounting 8) Contribution to the methodology: where to look for sources 9) The industrial revolution and the beginnings of modern accounting 10) Fin de siecle
|
|
Learning activities and teaching methods
|
Lecture, Activating (Simulations, Games, Dramatization)
- Attendace
- 12 hours per semester
- Homework for Teaching
- 25 hours per semester
- Preparation for the Course Credit
- 38 hours per semester
|
|
Learning outcomes
|
The aim of the course is to explain history of accounting as one of the chapters of economic development in the past. The course contains lectures on selected topics covering the period from the antiquity to the 20th century. Besides the historical development it also pays attention to the most important historical accounting technigues, accounting legislation, accounting education as well as to the most important personalities who established accounting as a scientific field. The course is designed to provide listeners with the basic context of the current accounting records, not only in the Czech environment, but also abroad.
Student will be able to answer questions related to the accounting history in the context of economic development in the past.
|
|
Prerequisites
|
Interest in the topic and basic orientation in the economic history.
|
|
Assessment methods and criteria
|
Oral exam
- attendance in the lesson of 80% - learning activity - reading and home preparation - oral presentation on selected topic
|
|
Recommended literature
|
-
Fuksa Josef. (1929). Slovník obchodně-technický, účetní a daňový. Praha.
-
Janhuba Miloslav. (2010). Teorie účetnictví. Praha.
-
Jindra Zdeněk a a kol. (1997). Úvod do studia hospodářských a sociálních dějin. Praha.
-
Klozar Jiří. K výuce účetnictví na vysokých školách ekonomických, Účetnictví, č. 2, 1981, s. 47..
-
Kozmanová Irena a kol. (2013). Nové přístupy k metodologii hospodářských a politických dějin. Praha.
-
Mikušek Eduard. Účetní systémy a metody na majetku roudnických Lobkoviců, Sborník archivních prací, roč. 36, č. 1, 1986, s. 53-102..
-
Pavla Slavíčková - Eva Dvořáková Kaněčková - Zdeněk Puchinger. Účetnictví jako součást výchovy žen-podnikatelek, In: Ženy-podnikatelky v minulosti a současnosti, Praha 2016, s 52-70..
-
Pucinger Zdeněk - Slavíčková Pavla. (2014). Malé dějiny účetnictví. Olomouc.
-
Slavíčková Pavla. The Double-Entry Accounting System Before 1800 as an Example of a Cultural Transfer Failure, In: Veronika Čapská: Processes of Cultural Exchange in Central Europe, 1200-1800, Opava, Slezská Univerzita v Opavě, 2014, s. 129-147.
-
Slavíčková Pavla. Učebnice účetnictví a jejich význam pro vývoj účetních systémů v minulosti, In: Znalosti pro tržní praxi 2013: Veřejná ekonomika ? současnost a perspektiva, Olomouc 2013, s. 249-256..
|