Algunas consideraciones historiográficas sobre la lógica de la Partida Doble y la clasificación de Cuentas

  1. Lanero Fernández, Juan J.
  2. Ortega Montes, Eduardo
Aldizkaria:
Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

ISSN: 1699-9495

Argitalpen urtea: 2006

Zenbakia: 2

Orrialdeak: 65-78

Mota: Artikulua

DOI: 10.18002/PEC.V0I2.735 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Beste argitalpen batzuk: Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

Laburpena

This paper analyzes various accounting books with a particular purpose in mind: checking the evolution of classification of accounts but taking into consideration the logic and method derived from the double-entry bookkeeping. All the attempts at systematizing and classifying accounts served to deepen into the comprehension of the logic of the structure of accounts by means of the double-entry system and to pave the way for beter methods of exposition. This study revises various accounting books spanning from 16th century to 19th century.

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