Abstract
The paper focuses on the consequences of mechanization on the accounting production of financial institutions in the interwar period. The contribution is based on the fact that the first half of the 20th century was a period of accelerated development of the tertiary sector, when banking institutions bacame bigger and the volume of banking transactions increased.
Therefore, greater specialization, organizational innovation and mechanization of banking operations proved necessary. Banks therefore gradually implemented the principles of scientific management and introduced various technical innovations.
The paper introduces the basic trends of accounting mechanization in the inland financial institutions. The study of mechanization and its consequences on accounting documents focuses on accounting techniques and its influence on the physical form and adjustment of accounting documents.
The development of accounting techniques has gradually evolved from the conflict between the requirements for optimal solutions of quality, price and time-consuming and accounting technologies. In the history of accounting techniques, we can talk about several accounting techniques - manual transcription accounting, transcription (creating carbon copies) accounting and mechanization and computerisation of accounting.
The consequences of mechanization on the accounting production of financial institutions can be seen primarily in the transition from bound volumes accounting system to loose leaf accounting system. This innovation has affected not only the accounting technology itself, but also the bank's environment, for example, new filing cabinets for accounting cards are appearing, and counter desks for handling huge accounting ledgers are disappearing.