Accounting and Its Place in Science and Teaching in the University of Economics, Prague

Accounting as a branch of economic science and research is not in the center of attention of economists, whether they are focused macroeconomic or Business Administration (microeconomic). Whoever, it is necessary to underline the crucial importance of accounting for the formation of a number of findings from the field of business management, e. g. cost, efficiency and economy of production. Accounting is a branch of science developed in the world and around us in the last hundred and fifty years and represents today an accepted part of the microeconomic oriented research and the formation of some theoretical conclusions. Department of Accounting, University of Economics, Prague since the inception of the school - it is from then until now, part of it - fully engaged in growing doctrinal discipline while trying to provide students currently focused specialized teaching in accounting for the needs of their practice. Accounting system in the Czech Republic and the Slovakia in the last sixty years have passed so varied developments that maybe their mapping represents a contribution to the formation of the theory of functions of account and accounting systems, designed as a system focused on the needs of the state of the economy or the needs of the healthy development of a profi table company as elements of this economy.

Keywords: enterprise, Accounting practice, systems of accounts, university teaching of accounting, accounting history