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La contabilidad de un subcontratista de la construcción de un tramo del ferrocarril Madrid-Valladolid (1857-1865)
[Accounting a subcontractor of construction of a section railway Madrid-Valladolid (1857-1865)]

Author

Listed:
  • Rodríguez González, Ricardo

    (Universidad de Valladolid)

Abstract

El presente trabajo tiene por objeto contextualizar y, principalmente, describir y analizar el contenido de la contabilidad de Agustín Eyries, subcontratista de un tramo de la línea del ferrocarril Madrid-Irún entre El Escorial y Medina del Campo, poniendo de manifiesto la estructura contable utilizada para recoger las cuentas de explotación independientes de diversas obras de infraestructura ejecutadas durante el período comprendido entre 1857 y 1865, recogiendo las liquidaciones practicadas con la Compañía Norte, así como la derivación de los negocios hacia otras ramas de actividad una vez concluidas los obras del ferrocarril. De igual modo se recogen las cuentas de sus actividades e inversiones agropecuarias en Medina del Campo a la conclusión de las obras del ferrocarril independientes de las afectas a la construcción de la red. Una última serie de libros de cuentas recogerá las actividades comerciales posteriores de compraventa de productos y maquinaria agraria en Valladolid.

Suggested Citation

  • Rodríguez González, Ricardo, 2014. "La contabilidad de un subcontratista de la construcción de un tramo del ferrocarril Madrid-Valladolid (1857-1865) [Accounting a subcontractor of construction of a section railway Madrid-Valladolid (1857-1865)]," De Computis, Universidad Pablo de Olavide, issue 21, pages 7-48.
    • Handle: RePEc:dec:articl:2014:7-48
    DOI: https://doi.org/10.26784/issn.1886-1881.v11i21.37
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