Organizacja rachunkowości w folwarkach szlacheckich w XVII wieku na ziemiach polskich
Organization of accounting in 17th century Polish manors

Summary/Abstract: This article describes accounting methods used in manor farms in Poland in the 17th century. Analysis of source texts shows that there were three basic ways of viewing of accountancy: - as a management tool, - as a reliable tool of record-keeping and accountability of administrators, - a systematic approach to keeping the records and determining the cash flows and financial results. The tasks of accounting included mainly the oversight of resources, maintaining reliable records of the quantity and value of agricultural and livestock production, and keeping administrators accountable. This kind of accounting is called cameral accounting. The creators of the concept of accounting in 17th century were practi-tioners involved in the management of their own farms or entrusted property. Their perception of the processes taking place on farms corresponded to a large extent to the views held by European mercantilists.

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