Una preciosa moneda de múltiples carasla Partida Doble en algunos tratados ingleses del siglo XVII

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

ISSN: 1699-9495

Year of publication: 2008

Issue: 6

Pages: 131-152

Type: Article

DOI: 10.18002/PEC.V0I6.1728 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales


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The accountant Ralph Handson has not been unnoticed in Accounting History. Accordingly, he has a certain position as the author of a few considerations, written in the form of a Preface, or Richard Dafforne's The Merchants Mirrour 1636). Nevertheless, there is another Handson's independent publication that has not been paid she attention it deserves and that is the main target of the present paper. It is not a book but rather a folded table entitled Analysis or Resolution of Merchants Accompts. The copy preserved in Christ College Library, Oxford, is bound with Richard Daffornes third edition of The Apprentices Time-Entertainer Accomptantly: Or A Methodical Means to Obtain the Exquisite Art of Accomptantship, published in London in 1670. The analytic classification of transactions developed by Handson starts with a division in three main areas: Domestick, Forraign and Portable. The first corresponds to operations in personal accounts; the second is about the transactions a factor deals with as an agent for other merchants; and the third has to do with operations in companies. Rationalizing, systematizing and presenting a summary about how to keep accounts, without literature and niceties of any sort, focused on the application of certain rules which go from the Memorandum to the Ledger, is the main target of this table thought for daily accounting practice.

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