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Ternary bookkeeping by F. V. Ezerski (1836-1916)
[Potrojné účetnictví F. V. Jezerského (1836-1916)]

Author

Listed:
  • Miloslav Janhuba
Abstract
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) [Potrojné účetnictví F. V. Jezerského (1836-1916)]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(1), pages 94-98.
    • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:1:id:100:p:94-98
    DOI: 10.18267/j.cfuc.100
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    More about this item

    Keywords

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

    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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