. "Pr\u00E1vn\u00ED \u00FAprava \u00FA\u010Detnictv\u00ED v \u010Desk\u00FDch zem\u00EDch v minulosti" . "RIV/61989592:15210/13:33144986" . "Pr\u00E1vn\u00ED \u00FAprava \u00FA\u010Detnictv\u00ED v \u010Desk\u00FDch zem\u00EDch v minulosti"@cs . "[7EF665B815CA]" . . . "Accounting Regulation in Czech Lands in the past"@en . "98393" . . . "1. \u010Desko-slovensk\u00E9 setk\u00E1n\u00ED doktorsk\u00FDch student\u016F a postdoktorand\u016F oboru pr\u00E1vn\u00ED historie a \u0159\u00EDmsk\u00E9ho pr\u00E1va" . "1"^^ . "RIV/61989592:15210/13:33144986!RIV14-MSM-15210___" . . "1"^^ . "15210" . . "Pr\u00E1vn\u00ED \u00FAprava \u00FA\u010Detnictv\u00ED v \u010Desk\u00FDch zem\u00EDch v minulosti" . . . "Slav\u00ED\u010Dkov\u00E1, Pavla" . . . "Brno" . . "Pr\u00E1vn\u00ED \u00FAprava \u00FA\u010Detnictv\u00ED v \u010Desk\u00FDch zem\u00EDch v minulosti"@cs . "economics history; Early Modern Period; Middle Ages; legal history; bookkeeping; history of accounting; accounting"@en . . . . "10"^^ . . "978-80-210-6381-5" . "Pr\u00E1vnick\u00E1 fakulta Masarykovy univerzity v Brn\u011B" . "2013-06-19+02:00"^^ . "S" . . . "Masarykova univerzita" . "Accounting Regulation in Czech Lands in the past"@en . . "V\u00FDvoj \u00FA\u010Detn\u00EDch syst\u00E9m\u016F je dlouhodob\u00FD proces ve smyslu historie dlouh\u00E9ho trv\u00E1n\u00ED. Literatura popisuje \u010Dty\u0159i typy \u00FA\u010Detn\u00EDch syst\u00E9m\u016F, kter\u00E9 byly pou\u017E\u00EDv\u00E1ny v \u010Desk\u00FDch zem\u00EDch, konkr\u00E9tn\u011B jedno\u0159adov\u00E9 spr\u00E1vn\u00ED \u00FA\u010Detnictv\u00ED, jednoduch\u00E9 \u00FA\u010Detnictv\u00ED, podvojn\u00E9 a kamer\u00E1ln\u00ED \u00FA\u010Detnictv\u00ED. V\u0161echny z uveden\u00FDch syst\u00E9m\u016F se vyskytovaly v cel\u00E9 \u0159ad\u011B verz\u00ED a mutac\u00ED, kter\u00E9 dosud nebyly pops\u00E1ny. P\u0159\u00EDsp\u011Bvek kop\u00EDruje v\u00FDvoj \u00FA\u010Detn\u00EDch syst\u00E9m\u016F v \u010Desk\u00FDch zem\u00EDch a sna\u017E\u00ED se zjistit prvn\u00ED zm\u00EDnky o povinnosti v\u00E9st \u00FA\u010Detn\u00ED z\u00E1znamy v pr\u00E1vn\u00EDch pramenech. Pr\u00E1vn\u00ED knihy stejn\u011B jako kodifikace ze st\u0159edov\u011Bku a ran\u00E9ho novov\u011Bku, jakou jsou Knihy devatery Viktor\u00EDna Kornela, Pr\u00E1va m\u011Bstsk\u00E1 Kr\u00E1lovstv\u00ED \u010Desk\u00E9ho, moravsk\u00E1 zemsk\u00E1 z\u0159\u00EDzen\u00ED nebo Obnoven\u00E9 z\u0159\u00EDzen\u00ED zemsk\u00E9 obsahuj\u00ED instrukce ve vztahu ke spr\u00E1v\u011B sirot\u010D\u00EDho jm\u011Bn\u00ED stejn\u011B jako v\u00FDb\u011Bru dan\u00ED. P\u0159esto v\u011Bt\u0161ina zm\u00EDnek o povinnosti v\u00E9st \u00FA\u010Detnictv\u00ED nevypov\u00EDd\u00E1 nic o \u00FA\u010Detn\u00EDm syst\u00E9mu. V\u00EDce informac\u00ED v tomto sm\u011Bru poskytuj\u00ED hospod\u00E1\u0159sk\u00E9 instrukce nebo metodick\u00E9 pom\u016Fcky pro \u00FA\u0159edn\u00EDky, p\u0159esto detailn\u00ED popis konkr\u00E9tn\u00EDho \u00FA\u010Detn\u00EDho syst\u00E9mu v normativn\u00EDch pramenech p\u0159ed za\u010D\u00E1tkem 19. stolet\u00ED nenajdeme."@cs . . "V\u00FDvoj \u00FA\u010Detn\u00EDch syst\u00E9m\u016F je dlouhodob\u00FD proces ve smyslu historie dlouh\u00E9ho trv\u00E1n\u00ED. Literatura popisuje \u010Dty\u0159i typy \u00FA\u010Detn\u00EDch syst\u00E9m\u016F, kter\u00E9 byly pou\u017E\u00EDv\u00E1ny v \u010Desk\u00FDch zem\u00EDch, konkr\u00E9tn\u011B jedno\u0159adov\u00E9 spr\u00E1vn\u00ED \u00FA\u010Detnictv\u00ED, jednoduch\u00E9 \u00FA\u010Detnictv\u00ED, podvojn\u00E9 a kamer\u00E1ln\u00ED \u00FA\u010Detnictv\u00ED. V\u0161echny z uveden\u00FDch syst\u00E9m\u016F se vyskytovaly v cel\u00E9 \u0159ad\u011B verz\u00ED a mutac\u00ED, kter\u00E9 dosud nebyly pops\u00E1ny. P\u0159\u00EDsp\u011Bvek kop\u00EDruje v\u00FDvoj \u00FA\u010Detn\u00EDch syst\u00E9m\u016F v \u010Desk\u00FDch zem\u00EDch a sna\u017E\u00ED se zjistit prvn\u00ED zm\u00EDnky o povinnosti v\u00E9st \u00FA\u010Detn\u00ED z\u00E1znamy v pr\u00E1vn\u00EDch pramenech. Pr\u00E1vn\u00ED knihy stejn\u011B jako kodifikace ze st\u0159edov\u011Bku a ran\u00E9ho novov\u011Bku, jakou jsou Knihy devatery Viktor\u00EDna Kornela, Pr\u00E1va m\u011Bstsk\u00E1 Kr\u00E1lovstv\u00ED \u010Desk\u00E9ho, moravsk\u00E1 zemsk\u00E1 z\u0159\u00EDzen\u00ED nebo Obnoven\u00E9 z\u0159\u00EDzen\u00ED zemsk\u00E9 obsahuj\u00ED instrukce ve vztahu ke spr\u00E1v\u011B sirot\u010D\u00EDho jm\u011Bn\u00ED stejn\u011B jako v\u00FDb\u011Bru dan\u00ED. P\u0159esto v\u011Bt\u0161ina zm\u00EDnek o povinnosti v\u00E9st \u00FA\u010Detnictv\u00ED nevypov\u00EDd\u00E1 nic o \u00FA\u010Detn\u00EDm syst\u00E9mu. V\u00EDce informac\u00ED v tomto sm\u011Bru poskytuj\u00ED hospod\u00E1\u0159sk\u00E9 instrukce nebo metodick\u00E9 pom\u016Fcky pro \u00FA\u0159edn\u00EDky, p\u0159esto detailn\u00ED popis konkr\u00E9tn\u00EDho \u00FA\u010Detn\u00EDho syst\u00E9mu v normativn\u00EDch pramenech p\u0159ed za\u010D\u00E1tkem 19. stolet\u00ED nenajdeme." . "Development of accounting systems is a very slow process in the sense of history of long duration. The literature describes four types of accounting systems used in the past in Czech lands, namely simple administrative accounting, single-entry accounting, double-entry accounting and cameral accounting. All of them probably have a lot of versions and mutations that have not been described to date. The paper follows up development of accounting in Czech lands and looks for the first mention of duty to keep accounting records. Legal books as well as codifications from the Middle Ages and Early Modern period, namely Knihy devatery of Viktor\u00EDn Kornel, Pr\u00E1va m\u011Bstsk\u00E1 Kr\u00E1lovstv\u00ED \u010Desk\u00E9ho, moravsk\u00E1 zemsk\u00E1 z\u0159\u00EDzen\u00ED or Obnoven\u00E9 z\u0159\u00EDzen\u00ED zemsk\u00E9, contain instruction in relation to management of orphans' assets as well as tax collection or regulation of usury. However, most of them mention duty but do not describe procedure. Moreover, noble instruction and administrative tools for scribes offer more specific guidance, detailed description of specific accounting system of legal regulation we usually can not see before the beginning of 19th century."@en .