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

  1. Lanero Fernández, Juan J.
  2. Ortega Montes, Eduardo
Journal:
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

Abstract

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.

Bibliographic References

  • ALLEINE, Joseph (1731) An Introduction to Book-keeping; Or Rules to Find Debtors and Creditors in the Most Usual Transactions of Trade, & c.... London: Printed by J. Humphreys.
  • BROWNE, Thomas (1670) The Accurate-Accomptant or, London-Merchant... also a Journal and Leager.... London: William Godbid for John Hancock.
  • CARPENTER, John (1631) A Most Excellent Instrvction for the Exact and Perfect Keeping Merchants Bookes of Accovnts by Way of Debitor and Creditor, After the Italian Manner: Most Vseful for All Merchants, Factors, and Tradesmen.... London: Printed by I.B. for Iames Boler.
  • DAFFORNE, Richard (1670) The Apprentices Time-Entertainer Accomptantly: Or a Methodical Means to Obtain the Exquisite Art of Accomptantship..., The Third Edition. London: Printed by W. Godbid, for Robert Horne.
  • DAFFORNE, Richard (1700) The English Merchant Companion: Or, An Entertaiment for the Young Merchants, Their Servants.... London: Printed for Tho. Horne.
  • DAFFORNE, Richard (1635) The Merchants Mirrour: Or, Directions for the Perfect Ordering and Keeping of His Accounts; Framed by way of Debitor and Creditor, after the (so termed) Italian-manner.... London: Printed by R. Young, for Nicolas Bourne.
  • DE WAAL, P.G.A. (1927) De Leer van het Boekhouden in de Nederlanden tijdens de Zestiende Eeuw. Roermond.
  • HANDSON, Ralph (1669) Analysis or Resolution of Merchants Accompts, The Fourth Edition, Corrected and Enlarged, London: Printed by W.[illiam] G.[odbid] for Robert Horne.
  • KATS, P. (1926) "De invloed der Nederlanders der 16de en 17de eeuw op de Engelsche literatuur van het boekhouden," Maandblad voor het boekhouden, 32, pp. 168-176.
  • LANERO FERNÁNDEZ, J. y E. ORTEGA MONTES (2006) "Métodos didácticos y sistemas de aprendizaje: Teneduría de libros y Partida Doble en Inglaterra (siglos XVI-XIX)", Pecvnia, 3, pp. 45-94.
  • MALCOLM, Alexander (1731) A Treatise of Book-keeping, or Merchants Accounts; in the Italian Method of Debtor and Creditor.... London: Printed for J. Osborn and T. Longman.
  • MELLIS, John (1588) A briefe instruction and maner how to keepe bookes of Accompts.... London: John Windet.
  • MURRAY, David (1930) Chapters in the History of Bookkeeping, Accountancy & Commercial Arithmetic. Glasgow: Jackson, Wylie & Co..
  • PEELE, James (1553) The maner and fourme how to keepe a perfecte reconyng.... London: Richard Grafton.
  • RAMSEY, Peter (1956) "Some Tudor Merchants' Accounts," in A.C. LITTLETON ad B.S. YAMEY (eds.) Studies in the History of Accounting. London: Sweet & Maxwell Ltd., pp. 198-199.
  • STEVIN, Simon (1607) Vorstelicke bovckhovding op de Italiaensche wyse in domeine en finance extraordinaire, wesende inde Wisconstige gedachtenissen het tweede deel der gemengde stoffen.... Leyden: Ian Bouwensz.
  • TEBEAUX, Elizabeth (1993) "From Orality to Textuality in English Accounting and Its Books, 1553-1680," Journal of Business and Tecnical Communication, 7 (No. 3), pp. 322-359.
  • WANINGHEN, Hendrik (1615) Le thresor de tenir livre de comptes a l'Italienne: auquel est contenu un memorial, iournal et livre de debtes, contenans cent belles parties... nouvellement traduict de Flamen en Francois, s.l., s.n., n.d.
  • WANINGHEN, Hendrik (1609) Tresoor van't Italiaens boeckhouden inhoudende 530. vragen ende antwoorden.... Amstelredam: Barent Otsz. voor Willem Jansz. Stam.
  • YAMEY, B.S. (1978) "Handson's Analysis of Merchants Accompts - A Further Note," in Basil S. Yamey (ed.) Essays on the History of Accounting. New York: Arno, pp. 60-61.
Data source: Dialnet