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Análisis descriptivo de la contabilidad de las obras del Puerto de la Luz y Las Palmas (Canarias, España) a través del estudio realizado por su director el ingeniero Juan de León y Castillo, siglos XIX y XX. (Accounting of the building works of the Port of la Luz y Las Palmas (Canary Islands, Spain) analyzed through the study of its director the engineer Juan de León y Castillo, 19th and 20th Centuries)

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  • Castro Pérez, Candelaria
  • Calvo Cruz, Mercedes
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    Abstract

    La construcción del Puerto de La Luz y Las Palmas, 1883-1903, fue adjudicada a la empresa inglesa Swanston and Company y dirigida por el ingeniero Juan de León y Castillo. El objetivo del presente trabajo es realizar una labor de reconstrucción, análisis e interpretación de las principales cuentas utilizadas para registrar las obras de construcción del citado puerto, el balance de las obras y el cálculo de las utilidades, todo ello a partir de los informes, cartas y demás documentos elaborados por el ingeniero Juan de León y Castillo, de acuerdo con la información que al respecto recibió de la empresa contratista y que forman parte del fondo documental Ingeniero D. Juan de León y Castillo. (The construction of the Puerto de La Luz y Las Palmas, 1883-1903, was awarded to the English enterprise Swanston and Company and it was directed by the engineer Juan de León y Castillo. The aim of this paper is to make the reconstruction, analysis and interpretation of the main accounts, the balance sheet and the calculation of the returns regarding the works of building of the mentioned port. This task will be carried out on the basis of the reports, letters and other documents elaborated by the engineer Juan de León y Castillo, according to the instructions received from the contractor company. All these sources are included in the Ingeniero D. Juan de León y Castillo documentary fund).

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2010)
    Issue (Month): 13 (December)
    Pages: 3-40

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    Handle: RePEc:dec:articl:2010-12:3-40

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Historia; Contabilidad; Puertos; Siglos XIX-XX. History; Accounting; Ports; 19th and 20th centuries.;

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