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The Reappearance of References to Double Entry
The period of silence ended with the promulga-tion in 1737 of the Ordenanzas of the Casa de Contratación de Bilbao by King Philip V. Chap-ter 9 of these Ordenanzas, which deals with accounting, made it obligatory for all "mer-chants, traders and wholesalers" to keep at least four books of account: "a Borrador o Manual (Journal), a Ledger, a book for charges or in-voices, and a book with copies of correspon-dence." It also stated that these books could be kept by "single or double entry." This was the first time that the term partida doble (double entry) was used in Spain instead of the traditional Castilian term for this ac-counting system: method of debe y haber or method of the libro de Caxa (Ledger) with its Manual (Journal).
The French accounting authors who had great influence on Spanish accounting in the eighteenth and nineteenth centuries were: Matthieu de la Porte, Le Guide des Negociants & Teneurs de Livres (1685); Edmond Degrange, Sr., Le Tenue des Livres Rendue Facile (1795); J.J. Jaclot, La Tenue de Livres (1826); and J.G. Courcelle-Seneuil, Cours de Comptabilité (1867) and Traite Elementaire de Comptabilité (1869).
The most important authors of this period were: Luis de Luque y Leyva, Arte de partida doble ilustrado (1783); Sebastian Jocano y Madaria, Disertación critica y apologética del arte de llevar cuenta y razón (1793); José María Brost, Curso completo de Teneduria de libros, o modo de llevarlos por partida doble (1825); and Manuel Victor Christantes y Cañedo, Tratado de cuenta y razon (1838).
Contemporary Period
Although all periods of Spanish accounting history are lacking in broad and systematic re-search efforts, the twentieth century is the least studied of all. However, the late 1980s saw the awakening of a vigorous interest in account-ing history in academic and professional circles in Spain. An early sign of this interest was the First Seminar on Spanish Accounting History, organized by the University of Seville in May 1990. The inaugural lecture of the Fourth Conference of Accounting Professors, orga-nized by the University of Cantabria in Santander in May 1991, also dealt with a his-torical subject. The Workshop on the Writing of an Accounting History in Spain was held in
the Autonomous University of Madrid in Sep-tember 1992. The exposition and discussion of papers on this subject were aimed at the Com-mittee for the Study of Accounting History founded within the Spanish Association for Accounting and Business Administration (AECA).
Esteban Hernández-Esteve
Bibliograhy
Gonzalez Ferrando, J.M. "Panorama
histórico de las fuentes de la historia de la contabilidad en España, siglos XII (España cristiana) al XVIII." Paper pre-sented at the workshop En Torno a la Elaboración de una Historia de la Contabilidad en España, Miraflores de la Sierra (Madrid), September 24-26, 1992.
Hernández-Esteve, E. Contribución al estudio de la historiografía contable en España. Madrid: Banco de España, Servicio de Estudios, 1981. . "Origins and Development of Ac-counting in Spain (from the Thirteenth to the Nineteenth Century)." In Ac-counting in Spain 1992, edited by J.A. Gonzalo. Book prepared for the 15th Annual Congress of the European Ac-counting Association (EAA). Madrid: Asociación Española de Contabilidad y Administratión de Empresas (AECA), 1992.
Mills, P.A., translator. The Legal Literature of Accounting: "On Accounts" by Diego del Castillo. New York: Garland, 1988. Vlaemminck, J.H. Historia y doctrinas de la contabilidad, translated, amended, and enlarged by J.M. Gonzalez Ferrando. Madrid: N.p., 1961.
See also ARABIC NUMERALS; MANORIAL AC-COUNTING; MEDIEVAL ACCOUNTING
Sprague, Charles Ezra (1842-1912)
An accountant, banker, educator, and author, Charles Ezra Sprague had a great deal of influ-ence upon the initial development of the ac-countancy profession in the United States. He was a multifaceted, multitalented man who had interests in cultures and languages. This influ-enced his view of accounting. Sprague was the son of a Methodist minister. By the end of his life, Sprague was fluent in 16 languages.
5 4 8 S P A IN
Object Description
| Title |
History of accounting: An international Encyclopedia |
| Author |
Chatfield, Michael Vangermeersch, Richard |
| Subject |
Accounting -- History |
| Date-Issued | 1996 |
| Source | Originally published by Garland Publishing, Inc. |
| Rights | Copyright and permission to reprint held by: Academy of Accounting Hitorians |
| Type | Text |
| Format | PDF scanned at 400dpi with corrected OCR |
| Digital Publisher | University of Mississippi Libraries. Accounting Collection |
| Date-Digitally Created | 2011 |
| Language | eng |
| Identifier | vangermeersch |
