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developmentofancientcultureandeconomyfavoredtheformationofthenew
recordingforms.
TradebooksinPolandwerekeepingalreadyinXVcentury.Gdańskplayedin
thedevelopmentofbook-keepingthemostimportantpart.TheoldestbookofJan
Piscamefrom1421-1454(Aleszczyk2004,p.11).
Therearemanydifferentdefinitionsofaccountinginliterature.Oneofthe
definitionisdefinitionformulatedbyAmericanAccountingAssociation.AAA
definesaccountingas:“theprocessofidentifying,measuring,andcommunicating
economicinformationtopermitinformedjudgmentsanddecisionsbytheusersof
theinformation.”(AmericanAccountingAssociation,1966;1).
AccordingtoS.Skrzywan,theaccountingsystemisaspecifictypeofeconomic
records.Itisasystemofcontinuousrecognition,grouping,aswellaspresentation
andanalysisofnumericaldataexpressedinmoneyinformingabouttheeconomic
situationofaneconomicentity(Skrzywan1968,p.15).Untiltheendofthe19th
century,theconceptofaccountingwasequatedwiththeconceptofbookkeeping.
ThedefinitionofS.Skrzywanlimitedthescopeofaccountingonlytorecords,
withouttakingintoaccounttheprocessofplanning.Thecorporateaccounting
systemdoesnotpresentasinglemodel.AccordingtoW.Brzezin,thescopeof
accountingcoversexpostandexantecosting,thatis,bothrecordingeconomic
eventsandplanningthefutureactivityoftheentity.
Thecombinationofexpostandexanteinformationsystemshasledtoan
improvementinthecognitiveandpracticalvaluesoftheaccountingsystem.Onthe
basisofthesepostulates,W.Brzezinformulatedthedefinitionofaccountingthatit
is:“aspecialinformationandcontrolsystemofaretro-andprospectivenature
adaptedtothepurposesofbroadlyunderstoodfinancialmanagementofan
economicentity(organization)”and“hasamonopolyondeterminingthefinancial
resultandthefinancialconditionofaneconomicentity”(Brzezin1998,pp.20-21).
Thisinformationandcontrolcharacteroftheaccountingsystemconsistsin
limitingthesubjectofaccountingtoeventsexpressedinamonetarymeasure,the
applicationofanindividualclassificationofeconomiceventsandthepracticaluse
ofthebalancesheetmethod,allowingforthecombinationofvarioustypesof
economicinformationanditsuseinfinancialreporting(hencetheinformation
valueandanalyticalaccountingsystem).
Otheraccountingtheoristsalsodefinedtheaccountingsystemsimilarly.The
definitionofW.BrzezinissimilartotheformulationofR.Mattessichdescribing
accountingasamodelofdoubleclassificationofvalues,whichisusedfor
aquantitativedescriptionandanalysisofincomestreamsandaggregateamountsof
propertyandcapital.Thismodeldependsonmanydifferentfactors(Mattessich,
1970,pp.34-36).
J.Kloockdescribedaccountingasaninstitutionalizedmanagementinformation
systemthatrealisticallyreflectseconomiceventsoccurringbetweenaneconomic
entityanditsenvironmentoroccurringinsidetheentity,andsynthesizesthese
events,recognizedinmonetarytermsforthepurposesofplanning,controlling,
supervisingandpublishingintheformoffinancialstatements(Kloock,1997,p.3).
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