Znaczenie historii rachunkowości w dydaktyce
Relevance of accounting history in education

Summary/Abstract: Accounting has a long history. Early records kept on tallies, papyri, clay tablets or wax tablets stem from Antiquity. Accounting as a double entry system developed in Italy in the late Middle Ages and spread from there to other countries. Accounting history can be divided into four periods. R. de Roover called them – The Age of Record-Keeping, The Birth of Double Entry Bookkeeping, The Age of Stagnation and The Age of Scientific Accounting. Each of these periods is a subject of historical research. This paper presents some advantages of accounting history and its relevance in education. Accounting history broadens knowledge about accounting and makes its past and present better understood. Aristotle’s thought is still true: „If you would understand anything, observe its beginning and its development”.

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