Algunas consideraciones historiográficas sobre la lógica de la partida doble y la clasificación de cuentas

Juan Lanero Fernández, Eduardo Ortega Montes

Resumen


El presente trabajo hace un recorrido historiográfico por diversos tratados contables con el propósito de ver la evolución de la clasificación de cuentas, sin perder de vista la lógica y sitemática que se deriva de la teneduría de libros por partida doble. Todos los intentos de sitematizar y clasificar sirvieron para profundizar en la comprensión de la lógica y estructura de cuentas por el sistema de partida doble y para facilitar mejores métodos de exposición. El estudio rastrea diversos tratados, que se extienden en el tiempo, desde el siglo XVI hasta mediados del XIX.

This paper analyzes various accounting books with a particular purpose in mind: checking the evolution of classification of accounts but taking into consideration the logic and method derived from the double-entry bookkeeping.All the attempts at systematizing and classifying accounts served to deepen into the comprehension of the logic of the structure of accounts by means of the double-entry system and to pave the way for beter methods of exposition. This study revises various accounting books spanning from 16th century to

Palabras clave


Teneduría de libros; Partida doble; Clasificación de cuentas; Bookkeeping; Double-entry; Classification of accounts

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Referencias


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DOI: http://dx.doi.org/10.18002/pec.v0i2.735

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Copyright (c) 2006 Juan Lanero Fernández, Eduardo Ortega Montes

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