Advanced Search
MyIDEAS: Login to save this article or follow this journal

El Papel de la Contabilidad en Procesos Derivados de Irregularidades en la Gestión de Rentas y Reclamación de Alcances. La Contabilidad del Refitor de la Catedral de Toledo Gonzalo Patiño (1582-1583). (The role of accounting in proceedings arising from irregularities in the management of income and claim for adverse balance. The accounts of the Refitor Gonzalo Patiño in the Cathedral of Toledo (1582-1583))

Contents:

Author Info

  • Villaluenga de Gracia, Susana
Registered author(s):

    Abstract

    Mucho se ha hablado del uso de la partida doble y del cargo y data, dos de las formas de llevar la cuenta y razón, según reconocía Diego del Castillo en su obra Tratado de Cuentas (1522). De ellas y de la tercera forma denominada de data y recibo se ha dicho que con sus ventajas e inconvenientes pretendían alcanzar el mismo fin. Como ya demostramos, en la contabilidad del refitor (el cobrador y pagador de rentas de la mesa capitular) y de otras receptorías de la Catedral de Toledo la partida doble y el cargo y data se utilizaban conjuntamente. La partida doble, sin duda, era el método más avanzado para cuantificar la situación de la receptoría, la relación con terceros y el estado de la caja en cualquier momento y de forma rápida. Sin embargo, tal y como reconoce el jurisconsulto Diego del Castillo, aunque el administrador escribiera el libro donde tuviese lo que recibió y gastó, luego era necesario que los contadores averiguasen la verdad. En este caso el cargo y data era ineludible en la rendición de cuentas del receptor o cajero. En ellos se personificaba la cuenta de caja, siendo deudores y responsables finales del saldo de esta. En torno al cargo y data, un método más jurídico que contable, se articulaba un sistema de garantías que salvaguardaba los intereses del titular del negocio. Así, tomando como base los registros contables del refitor de la Catedral de Toledo entre 1582 y 1583, este trabajo pretende ser un ejemplo del papel que desempeñaba esta forma de llevar la cuenta en procesos derivados de irregularidades en la gestión de rentas y reclamación de alcances. Esto aunque el método contable utilizado a diario en la oficina fuera la partida doble. (Much has been said about the use of double entry and charge and discharge, two of the ways of keeping track and reason, as stated by Diego del Castillo (1522) in his “Treaty of Auditors”. Of them and of the so called third form of data and receipt has been said that with their advantages and disadvantages they both sought the same end. As demonstrated, in accounting refitor (the collector and payer of income of the chapter table) and other receiverships of the Cathedral of Toledo the double entry and the charge and discharge were used together. The double entry was the most advanced method for communicating financial information about a entity and the status of the cash at any time. However, as recognized by the jurist Diego del Castillo, although the manager wrote the book where it had received and spent, then it was necessary that auditors should find out the truth. In this case the charge and discharge was necessary to quantify the accountability and liability of the manager, receiver or clerk. Thus, he personified the cash account, being debtors and ultimately responsible for the balance. Regarding the charge and discharge, a more linked to the legal field to the accounting, was articulated a system of guarantees that safeguarded the interests of the owner of the entity. Thus, based on the accounting records of the refitor in the Cathedral of Toledo between 1582 and 1583, this work is intended as an example of the role played by accounting in proceedings arising from irregularities in the management of income and claim for adverse balance. This although the accounting method used daily in the office was the double entry)

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.decomputis.org/dc/articulos_doctrinales/villaluenga17.pdf
    Download Restriction: no

    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): (2012)
    Issue (Month): 17 (December)
    Pages: 44-74

    as in new window
    Handle: RePEc:dec:articl:2010-12:44-74

    Contact details of provider:
    Web page: http://www.aeca.es/
    More information through EDIRC

    Related research

    Keywords: Catedral; cabildo; refitor; partida doble; cargo y data. Cathedral; Chapter; refitor; double-entry bookkeeping; charge and discharge.;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:dec:articl:2010-12:44-74. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.