Abstract
Between the end of the Middle Ages and the beginning of the Early Modern Period, bookkeeping in Western and Eastern Europe experienced an unprecedented development. The onset of changes was initiated by Summa de arithmetica, geometria, proportioni et proportionalita written by Luca Pacioli and printed in 1494, followed by a series of other theoretical books about double-entry accounting. However, initial research has shown that the conditions in the Czech lands were different. The aim of this paper is to describe the situation in Bohemia and Moravia based on the accounting records of the municipal offices from the 15th and 16th centuries, that is to say, the key principles of bookkeeping in terms of their origins as well as their subsequent development as the sources gradually evolved.1
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