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Lecturer(s)
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Slavíčková Pavla, doc. Mgr. Ph.D.
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Course content
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Topics: - methodology of research in accounting history - oral history - accounting from the perspective of the history of pedagogy - biography - personalities of accounting history - accounting in legal history - accounting in the history of administration - history of linguistics and development of accounting terminology - micro and macrohistory in accounting
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Learning activities and teaching methods
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Lecture, Dialogic Lecture (Discussion, Dialog, Brainstorming), 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
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Learning outcomes
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The course is composed of a time and content link to the KAE/DUC. Learning outcomes of the course unit The aim of the course is to acquaint students with lectures with history of accounting in the period since 1862, in the context of socio-economic development with a predominant focus on the Czech environment.
The graduate will be able to answer questions related to the development of accounting records in the past in the context of economic history.
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Prerequisites
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The prerequisite for successful completion of the course is interest in the topic and basic orientation in the lectured topic.
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Assessment methods and criteria
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Seminar Work
Participation min. 80%, the student's activity following home preparation Completion: Colloquium
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Recommended literature
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Všeobecný obchodní zákoník 1862.
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Zákon č. 116/1946 Sb. o jednotné organisaci podnikového početnictví.
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Zákon č. 128/1989 Sb., kterým se doplňuje zákon č. 21/1971 Sb..
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Zákon č. 21/1971 Sb., o jednotné soustavě sociálně-ekonomických informací.
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Zákon č. 593/1991 Sb., o účetnictví.
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Pazourek, J. (1920). Theorie a praxe účetních soustav.
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Průcha, J. (2009). Hospodářské a sociální dějiny v letech 1918-1992.
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Slavíčková, P., Puchinger, Z. (2014). Malé dějiny účetnictví.. Olomouc.
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