IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

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)

Listed author(s):
  • Villacorta Hernández, Miguel Ángel
Registered author(s):

    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)

    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:
    Download Restriction: no

    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

    in new window

    Handle: RePEc:dec:articl:2010-12:75-108
    Contact details of provider: Web page:

    More information through EDIRC

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

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

    When requesting a correction, please mention this item's handle: RePEc:dec:articl:2010-12:75-108. 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.