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El más antiguo balance sintético de la compañía de Datini en Aviñón (1410): el sistema contable combinado
[The earlier synthetic balance sheet of Datini's company in Avignon (1410): the combined accounting system]

Author

Listed:
  • Kuter, Mikhail

    (The Head of the Department of Accounting and Audit. Kuban State University, Krasnodar, Russia)

  • Gurskaya, Marina

    (Ph.D. in Economics, Associate professor of the Department of Accounting and Audit, Kuban State University, Krasnodar, Russia)

  • Aleinikov, Dmitriy

    (PhD student of the Department of Accounting and Audit, Kuban State University, Krasnodar, Russia)

Abstract

Cuando estudiamos la historia de la contabilidad el uso de las fuentes de archivos es muy importante. Desafortunadamente, cuando los académicos exploran la génesis de la práctica contable, a menudo las fuentes de archivos no son usadas. Este trabajo lo hace, presentando una explicación detallada de las características del sistema de contabilidad utilizado por la compañía de Francesco di Marco Datini en Aviñón 1409-1410. Este sistema contable utilizaba el inventario y la doble entrada para determinar el resultado operativo y producir su balance analítico. Este estudio analizó el Quaderno di Ragionamento (el libro para la elaboración de las cuentas finales, incluido el resultado financiero) con el objetivo de aclarar las características de este proceso. También investigó el procedimiento utilizado en la preparación del balance sintético, un proceso que anteriormente no se conocía en otros lugares. Esta investigación se ha basado en el material de archivo compuesto por libros de cuentas de la compañía mercantil medieval de Datini, conservados en el Archivo Estatal de Prato.

Suggested Citation

  • Kuter, Mikhail & Gurskaya, Marina & Aleinikov, Dmitriy, 2020. "El más antiguo balance sintético de la compañía de Datini en Aviñón (1410): el sistema contable combinado [The earlier synthetic balance sheet of Datini's company in Avignon (1410): the combined accounting system]," De Computis, Universidad Pablo de Olavide, vol. 17(1).
    • Handle: RePEc:dec:articl:2020:17:1:7-35
    DOI: http://dx.doi.org/10.26784/issn.1886-1881.v17i1.371
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