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Although the Czech Lands (Bohemia, Moravia, Silesia) have an immense amount of accounting records preserved from the Middle Ages and Early Modern Times, historians continue to disagree about which accounting system was used. Prior research indicates that unlike in the countries of Western Europe in particular, double-entry bookkeeping was not in use in the Czech Lands in the given period of time. While some authors support, in line with the neighbouring states, the view that it was single-entry bookkeeping, others...