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Defensa de la aplicación de la partida doble por un autor del siglo XIX: Manuel Víctor de Christantes y Cañedo. (Contributions of Víctor de Christantes y Cañedo accounting of the nineteenth century)

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  • Villacorta Hernández, Miguel Ángel
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    Abstract

    El artículo muestra los argumentos de una defensa de la partida doble en el siglo XIX. La novedad es encontrar esta defensa dentro de un autor, Manuel Víctor de Christantes y Cañedo, dedicado a reformar la estructura organizativa de la Hacienda Pública española, desde su puesto de Jefe de Sección del Ministerio de Hacienda. En este trabajo se analizan sus dos principales libros para conocer la verdadera dimensión del autor. Las principales conclusiones del trabajo serán que estableció, desde su tono humorístico, un conjunto de supuestos prácticos que permitirían la teneduría de libros de forma completa, desde el inicio del ejercicio hasta la elaboración de balances. Además incorporó la necesidad de llevar libros auxiliares que ayudarían a la teneduría de libros: Libro de aceptaciones, Libro de letras para cobrar, Libro de letras expedidas y el registro de las cuentas Generales. El autor recomienda expresamente la utilización del método de la partida doble en todas las instituciones públicas. El gran valor de la propuesta es que el autor fue el planificador de la adaptación del sistema contable de la Instrucción de Loterías para que aplicaran partida doble. (The article attempts to show a defense of double entry in the nineteenth century. The novelty in this defense is to find an author, Manuel Víctor de Christantes y Cañedo, dedicated to reforming the organizational structure of the Spanish Treasury, from his position as Head of Section, Ministry of Finance. In this paper we analyze two of his books to learn the true dimension of life of the author. The main conclusions are set out, from his humorous tone, a set of practical assumptions that would allow bookkeeping completely from the beginning of the year to the preparation of balance sheets. Also incorporated the need for subsidiary ledgers, and specific books that would help the possession of books: Book of acceptances, letters to cash book, book of letters issued and the record of the General Account The author expressly recommends the use of double-entry method in all public institutions. The great value of the proposal is that the author was the planner to adapt the system accounting for the Instruction of Lotteries to apply twice)

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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/villacorta17.pdf
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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): (2012)
    Issue (Month): 17 (December)
    Pages: 75-108

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    Handle: RePEc:dec:articl:2010-12:75-108

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    Web page: http://www.aeca.es/
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    Keywords: Cuenta y razón; Partida doble; Historia de la contabilidad. Mind and reason; Double-entry accounting; History of Accounting.;

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