Métodos didácticos y sistemas de aprendizaje: teneduría de Libros y Partida Doble en Inglaterra (siglos XVI-XIX)

Juan Lanero Fernández, Eduardo Ortega Montes


El presente trabajo realiza una revisión bibliográfica de los tratados pedagógicos de teneduría de libros en el Reino Unido desde el siglo XVI, cuando se incorporó la partida doble, hasta finales del siglo XIX.Los rasgos didácticos más significativos de los primeros 250 años de docencia en teneduría de libros se resumen en la importancia que se concede al Libro Diario. Con el desarrollo de la partida doble se hizo habitual ampliar el significado de los términos débito y crédito más allá de la connotación personal original y aplicarlos a objetos inanimados y conceptos abstractos. La exposición mediante la personificación de cuentas consistía en un aprendizaje memorístico apoyado en normas y versificación.La disputa entre los que eran partidarios del Diario y aquellos que preferían el Mayor como libro de enseñanza, no era otra cosa más que la traducción del conflicto entre el enfoque memorístico y el racional de la teneduría de libros. Los seguidores del enfoque del Mayor salieron doblemente reforzados: significaba una enseñanza más racional y un cambio en las exigencias de los negocios.El Diario perdió su posición dominante cuando, a mediados del siglo XIX, surgió una teoría alternativa a la personificación de las cuentas. Se trata de la teoría de la propiedad de las cuentas y se ocupa del significado de éstas desde el punto de vista del propietario.

The present paper makes a bibliographic checking of the pedagogic treatises of bookkeeping in the United Kingdom since 16th Century, when the double-entry system was introduced, up to the end of 19th Century.The most outstanding didactic feature of the first 250 years of bookkeeping teaching could be summed up in the prevalent role the Journal was given. With the development of the double-entry system, it became common extending the meaning of the terms debit and credit beyond the original personal connotation and applying them to inanimate objects and abstract concepts. The exposition by means of accounts personification involved a system based mainly on rote-learning supported by rules and versification.The dispute between those in favour of the Journal and the ones who preferred the Ledger as the teaching book was nothing but the translation of the conflict between the rotelearning and the rational one of bookkeeping. Those who followed the Ledger approach came out doubly reinforced: it meant a more rational teaching and a change in business demands.The Journal lost its prevailing position when, towards the middle of 19th Century, an alternative theory to accounts personification emerged. This is the accounts ownership theory and it deals with the meaning of accounts from the owner's point of view.

Palabras clave

Libro diario; Libro mayor; Teoría de la personificación de las cuentas; Teoría de la propiedad de las cuentas; Journal ledger; Accounts personification theory; Accounts ownership theory

Texto completo:



BARNES, R.Y. (1867) A Treatise of Book-keeping; Showing the Advantages of a Clear, Distinct, and Accurate Method of Accounts; and Explaining the Principles of a New and Improved System, Adapted to Meet the Wants of the Entire Trading Community; and by the Use of Which Perfect Bookkeeping May Be Obtained in All Businesses, Small as well as Large, with Ease and Profit. London: John Haddon & Co.

BOUTLER, Geo H. (1847) A Course of Bookkeeping by Double and Single Entry, As Applied to Inland and Foreign Trade, Containing the Most Recent Improvements Both in the Method of Teaching, and in the Practice of the Art. Adapted to the Use of Schools or Self-Instruction. London: John Mabley.

BREWER, The Rev. Dr. (1850) An Entire System of Book-keeping by Double Entry: Compiled from Invoices by London Merchants and Adopted to Modern Practice for the Use of Schools and Private Tuition. London: Jarrold and Sons.

BROWNE, Thomas (1670) The Accurate Accomptant or London-Merchant.... Also a Journal and Leager.... With An Addition of An Accompt Partable, Wherein Four Persons Are Mentioned to Joyn in Partnership Upon Two Several Designs: in Both Which, They All Have Different and Unequal Parts. With A Question Concisely Stated And Resolved.... London: William Godbid for John Hancock.

BRYCE, James (1860) A Treatise of Book-keeping by Double and Single Entry. Edinburgh: Adam and Charles Black.

BUINGHA, Johannes (1627) Oprecht Fondament Ende principalen inhout van het Italiaens Boeck-houden. Om van alle Partyen den Rechten Debiteur, ende Crediteur te stellen, die selve int cort op t'groot Boeck, over te draghen: Mitsgaders een grontlijcke onderrichtinghe, om een y eghelijcx Reeckeninghe in Debito, ende Credito van t'groot Voeck wel te verstaen, zijride t'voornaemste des Boeck-houdens. t'Amstelredam: Willem Iansz, Stam Boeckvercooper.

CARPENTER, I. (1632) A Most Excellent Instruction for the Exact and Perfect Keeping Merchants Bookes of Accovnts, By Way of Debitor and Creditor, after the Italian Manner: Most Vsefvll for all Merchants, Factors, And Tradesmen.... London: I.B. for Iames Boler.

CHAUVIER, J.H. (1849) The Perfect Book-keeper, A New Method of Book- keeping, by Double Entry.... London.

CHILD, Percy (1891) Book-keeping and Accounts. London: R.E. Thomas and Co.

COLLIER, James (1884) Bookkeeping by Double Entry: Familiarly Explained Together with Copious and Graduated Exercises, and a New Method for Dealing with Small Debts. London: Relfe Brothers.

COLLINS, John (1653) An Introduction to Merchants Accounts Containing Five Distinct questions of Accounts.... London: James Flesher for Nicholas Bourn.

COMINS, Philip (1814) The Science of Commerce; or, A New and Universal System of Practical Mercantile Business and Book-keeping Combined, by Double Entry.... Dublin.

CRELLIN, Philip (1892) Bookkeeping for Teachers and Pupils With Accounts in Illustration, Exercices for Practice and A Glossary of Commercial Terms. London: Whittaker & Co.

CRONHELM, F.W. (1818) Double Entry by single, A New Method of Book- keeping, Applicable to All Kinds of Business; and Exemplified in Five Sets of Books. London: Longman, Hurst, Rees, Orme, and Brown.

DAFFORNE, Richard (1635) The Merchants Mirrour: Or Directions for the Perfect Ordering and Keeping of His Accounts; Framed by way of Debitor and Creditor, after the (so termed) Italian-manner: containing 250 Rare Questions, with their Answers, in forme of a Dialogue. London: R. Young.

DAFFORNE, Richard (1670) [1640] The Apprentices Time-Entertainer Accomptantly: Or A Methodical means to obtain the Exquisite Art of Accomptantship: Digested in Three Parts.... London: W. Godbid.

DE MORGAN, Augustus (1876) Elements of Arithmetic, Sixth Edition. London: Edward Stanford.

DÉGRANGE, Edmond (1806) La tenue des livres rendue facile, ou nouvelle méthode d'enseignement à l'usage des personnes destinées au commerce, avec une nouvelle méthode pour tenir des livres en double partie, par le moyen d'un seul registre dont tous les comptes balancent journellement. Sixtième édition, revue, cossignée et augmentée. Paris: Hocquart & Bordeaux, chez l'auteur et chez Filiatre [&] de l'imprimerie de J. Foulquier.

DIMELOW, James (1876) Practical Book-keeping Made Easy. A Series of Practical Book-keeping, Including An Entirely New Mode of Teaching It (...) for the Use of Commercial Schools and for Self-Tuition. London & Glasgow: William Collins, Sons & Co.

DONN, Benjamin (1765) The Accountant and Geometrician: Containing the Doctrine of Circulating Decimals, Loga rithms, Book-keeping and Plain Geometry.... London.

DYER, S. (1897) A Common Sense Method of Double-Entry Bookkeeping on First Principles. As Suggested by De Morgan, 2 vols.. London: George Philip & Son.

FOSTER, B.F. (1846) Counting-House Instruction. Remarks on the Ordinary Modes of Teaching Writing and Book-keeping. London.

FOSTER, B.F. (1852) Double Entry Elucidated, Fifth Edition. London: John Souter.

FOSTER, B.F. (1852) The Origin and Progress of Book-keeping: Comprising an Account of All the Works on This Subject, Published in the English Language, from 1543 to 1852, with Remarks, Critical and Historical. London: John Souter.

FULTON, John Williamson (1800) British-Indian Book-keeping. A New System of Double Entry and Progressive Adjustment; Exemplified in a Variety of Comprendious Methods, for the Practical Purposes as well of the Private Gentleman as of the Merchant. The whole Calculated to Supply a Desideratum in the Art, by a Perspicuous Process, never before adverted to.... London: G. Auld.

GRIFFIN, Charles H. and Thomas H. WILLIAMS (1963) "A Comparative Analysis of Accounting and Mathematics", Accounting Review, 37 (No. 3, Jul.), pp. 410-4.

HAMILTON, R. (1788) A Short System of Arithmetic and Bookkeeping. With A Supplement; Containing Answers to the Arithmetical Questions. London: C. Elliot & T. Kay and Edinburgh: C. Elliot.

HAMILTON, R.G.C. and John BALL (1869) Book-Keeping. Oxford: At the Clarendon Press.

HAMILTON, Robert (1777) An Introduction to Merchandize. Containing A Compleat System of Arithmetic. A system of Algebra. Book-keeping in various forms. An Account of the Trade of Great Britain, and the Laws and Practices which Merchants are Chiefly Interested In, 2 vols., Edinburgh: Printed for the Author.

HATTON, Edward (1707) [1701] The Merchant's Magazine: or, Trade Man's Treasury.... London: E.M. for Chr. Coningsby.

HAYES, Richard (1731) Modern Book-keeping, or, the Italian Method Improved; Containing Rules and Directions for Keeping... Accompts by Double Entry. London.

[JONES, Edward Thomas] (1796) Jone's English System of Book-keeping by Single or Double Entry, in Which It Is Impossible for an Error of the Most Trifling Amount to Be Passed Unnoticed; Calculated Effectually to Prevent the Evils Attendant on the Methods so Long Established; And Adapted to Every Species of Trade.... Bristol: R. Edwards.

JONES, Theodore (1840) Jone's English System of Book-keeping for Schools. London: Theodore Jones & Co.

KATS, P. (1926) "Hugh Oldcastle and John Mellis", The Accountant, LXXIV (27 March), pp. 483-487.

KELLY, P. (1801) The Elements of Bookkeeping; Comprising a System of Merchants Accounts, Founded on Real Business, and Adapted to Modern Practice: With An Appendix on Exchanges, Including the Recent Alterations. Edinburgh.

KING, Thomas (1717) An Exact Guide to Book-keeping by Way of Debtor and Creditor: Done After the Italian Method.... London: S. Cruttenden.

LANERO FERNÁNDEZ, J. y E. ORTEGA MONTES (2006) "Algunas consideraciones historiográficas sobre la lógica de la Partida Doble y la clasificación de Cuentas", Pecvnia, 2, pp. 65-78.

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LEWIS, James Henry (1869) The Quick and Easy Method of Teaching Book- keeping According to the English, Italian, and Scotch Systems of Single Entry and Double Entry Exemplified in Individual and Partnership Accounts, Both Domestic and Foreign. Forming a Branch of The Royal Lewisian System of Commercial Education. London: Printed for the Author and Sold at His Only Institution.

LISLE, George (1894) Elementary Book-keeping in Theory and Practice. With Numerous Examples and Exercises, Together with Solutions. London & Edinburgh: W. & R. Chambers, Limited.

LITTLETON, A.C. (1966) [1933] Accounting Evolution to 1900, New York: Russell & Russell.

MALCOLM, Alexander (1718) A New Treatise of Arithmetick and Book- keeping.... Edinburgh: John Mosman and William Brown.

MALCOLM, Alexander (1731) A treatise of Bookkeeping, or, Merchants Accounts; in the Italian Method of Debtor and Creditor.... The Whole Illustrated and Exemplified with Two Sets of Books, Containing Great Variety of Practice in All those Branches of Business. London: J. Osborn and T. Longman.

MANLY, Henry (1864) The Principles of Book.keeping by Double Entry, in A Series of Easy and Progressive Exercices. London: Edward Stanford.

MANZONI, Domenico (1540) Qvaderno Doppio col svo giornale, novamente composto, & diligentisimamente ordinato, secondo il costume di Venetia. Opera a ogni persona utilissima, & molto necessaria. Cvm gratia et privilegio del Ilustrissimo Senato di Venetia, per Anni diece.

MATHESON, John (1818) The Theory and Practice of Book-keeping.... Remarks on Bills and Promissory Bills; The Nature of Trade.... London.

MELLIS, John (1588) A Briefe Instruction and maner how to keepe bookes of Accomptes after the order of Debitor and Creditor, & as well for proper Accompts partible, & c. .... London: Iohn Windet.

MORRISON, James (1813) The Elements of Book-keeping by Single & Double Entry. Comprising Several Sets of Books. Arranged According to Present Practice & Designed for the Use of Schools. To Which is Annexed An Introduction on Merchants Accounts with Engraved Specimens. London: Longman, Hurst, Rees, Orme, Brown & Green.

[NORTH, Roger] (1714) The Gentleman Accomptant: or An Essay to Unfold the Mistery of Accompts. By Way of Debtor and Creditor, Commonly Called Merchants Accompts, and Applying the Same to the Concerns of the Nobility and Gentry of England... Done by a Person of Honour.... London: E. Curll.

PEELE, James (1553) The maner and fourme how to kepe a perfecte reconyng, after the order of the moste worthie and notable accompte of Debitour and Creditour.... London: Richard Grafton.

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PERAGALLO, Edward (1938) Origin and Evolution of Double Entry Bookkeeping. A Study of Italian Practice from the Fourteenth Century.... New York: American Institute Co.

POSTLETHWAYT, Malachy (1751) The Merchant's Public Counting-House: Or, New Mercantile Institution: Wherein is shewn, the Necessity of Young Merchants Being Bred to Trade with Greater Advantages than They Usually Are. With a Practicable Plan for That Purpose. Also Some Remarks on the Benefit of This Institution to the Young Nobility and Gentry, and Such Who Are Intended for the Study of the Law, Second Edition. London: John and Paul Knapton.

QUIN, M. (1776) Quin's Rudiments of Bookkeeping; Comprised in Six Plain Cases, and Attainable in as Many Days, Without the Help of a Teacher. Calculated for Persons of Either Sex, Grown to Maturity. With An Essay on the Fit Manner of Initiating Youth to Temperance and Moral Rectitude; By An Easy Arithmetical Scale. London: J. Bew.

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SARLL, Andrew (1899) [1881] Double Entry Book-keeping in Theory and Practice; Illustrated by Short and Graduated Exercices; Followed by Examination Papers Arranged in Order of Their Difficulty.... London: George Gill & Sons, Ltd.

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THORNTON, J. (1879) First Lessons in Book-keeping. London.

VAUTRO, P.C.L. (1828) A New System of Book Keeping; Calculated to Promote the Neccessary Reform of the Old Methods, by Following the Means Particularly Recommended by the Best english Authors. London.

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W.P. (1596) The Pathway to Knowledge. Conteyning Certaine Briefe Tables of English Waights and Measures..., Written in Dutch and Translated into English by W.P.. London: William Barley.

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WICKS, J.H. (1797) Book-keeping Reformed.... Egham.

DOI: http://dx.doi.org/10.18002/pec.v0i3.728

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