Přehled o publikaci

The professional book focuses on the theory of the scientific discipline of accounting. It was created on the basis of forty years of scientific research and professional verification of the application of accounting principles and methods in various time periods ranging from approximately five (ten) thousand years, economic systems, financing methods and practice. The content of the book represents a comprehensive compendium, based on which one can understand and navigate the complex information system that accounting undoubtedly is. The purpose of the book is to present fundamental knowledge and understanding of the general principles and methods on which accounting methodology is based. The book is not a reflection of accounting in the current accounting unit, but its purpose is a systemic concept of accounting. A unique opportunity arises to understand the global approach to assets in financial terms, the relationships between accounting statements and to understand their informative capacity. The aim of the professional book is therefore to understand the very essence of accounting, to apply accounting theory to the economic life of entities carrying out various meaningful activities, the purpose of which is to satisfy the needs of man and society and to demonstrate that even though the form of accounting records varied at different stages of the development of the economic life of mankind, accounting principles gradually advanced towards improving the quality of the system and accounting methods became stable. The output of the research to date is a model of the accounting information system, which, after updating the selected parameters, can be used to display the facts in a given period, not only from an accounting perspective, but also from a specific stage of economic, financial and social perspective on providing the population with basic necessities of life.