The aim of the article is to explain the transformation of accounting with reference to two Moravian cities, Olomouc and Uničov, between the mid-18th and 19th centuries. The article summarizes the concept of cameralism, the practical reasons for accounting reforms at the central level of the monarchy, and the beginnings of cameral accounting in the second half of the 18th century. The first legislation on the introduction of cameral accounting in municipal government dates from 1768; however, even after that year and indeed until 1922, individual cities continued to have a major influence on the specific form of accounting they used. Although sources from the end of the 18th and the first half of the 19th century are preserved only fragmentally, the main change in Olomouc and Uničov, as well as in towns in the Czech borderland studied by Petr Cais, happened around 1850, when the cities started accepting printed forms that remained in use for almost a century. In 1922, binding rules for accounting and cash desk service were published, but this had little effect on the accounting records of Olomouc and Uničov. Their journals and main accounting books maintained approximately the same form and structure regardless of this turning point. Neither did they reflect the various changes in the political system of the Czech state, up until the end of World War II. From this point of view, the cameral accounting technique designed by Enlightenment economists can be seen as a fundamental contribution to the modernization of accounting in our territory.
Within the frame of study of ethnical stereotypes was also elaborated the problem of the image of the Gypsy in folklore songs of the Czech lands. The attitude of majorite society towards the Gypsy is being reflected in an original way in folklore texts, sometimes quite differently from the way the coexistence of Romani and non-Romani population looked in everyday reality. After a short period of more amiable attitude to the minority that differed from the majority not only by the outer appearance and lifestyle, but also by different psyche and philosophy, the reality brought to the Romani persecution and accentuated racism especially in the during the World War II. On the other hand the folklore production comments the existence of Romani population mainly in joking, humorous way, or in a neutral way, through simple stating of certain facts. We don’t find markedly negative tones. In the texts of folk songs certain stereotypical images leveled off that comment primarily the appearance of the Romani people (black Gipsy woman, white teeth, curly hair), their activities (smithery) or different lifestyle (wandering). The range of songs reflecting the Gypsy is not big, is stable and with limited number of themes. To these belong both songs recorded in isolated cases and great groups of variants documented in many regions.