Historia de contabilidad

El capital se divide en partes que pueden ser de distinto valor, y cada socio, independientemente de su aporte tiene derecho a un voto en la junta de socios.

Objetivos de la contabilidad

Por: Lic. The Casa de la Contratacion was the official body established by Ferdinand and Isabella in Seville in to centralize trade between Spain and the newly discovered West Indies. An institution such as the Casa de la Contratacion, able to organize, control, and channel this trade, inevitably required an unprecedented organizational and bureaucratic apparatus. As DonosoAnes remarks, a distinctive feature of the charge and discharge accounting at the Casa de la Contratacion was precisely that, against the common rule, account books were to be bound because of the need to guarantee the authenticity and inviolability of public accounting records. The great amount of wealth involved in this trade was not comparable to any previous period in history. Estudio de mercados. It is argued that accounting history research would benefit from other scholars, settings, and periods of study being reflected in what are usually referred to as "international" journals. El capital se divide en partes que pueden ser de distinto valor, y cada socio, independientemente de su aporte tiene derecho a un voto en la junta de socios. In sum, this investigation represents a good example of how modern research in accounting history should be conducted. Although national and foreign merchants evaded these strict monopolistic measures in many ways and on frequent occasions, the extensive apparatus set up to control trade with the Indies was both impressive and formidable. CUENTAS DE ORDEN Son aquellas cuentas que controlan ciertas operaciones o transacciones que no afectan al activo, el pasivo, el patrimonio o las operaciones del periodo, pero de una u otra forma, las transacciones que las generaron implican alguna responsabilidad para la empresa y en consecuencia, es necesario establecer cierto tipo de control sobre ellas.

The accounting systems and practices studied served to administer and control no less than all the trade and traffic of precious metals between Spain and its overseas possessions. The investigation is basically supported by manuscripts personally found by the author at the General Archive of Indies in Seville.

historia de la contabilidad pdf

Beforehe had to settle the accounts with specific commissions appointed by the king himself for this purpose. The Casa de la Contratacion was the official body established by Ferdinand and Isabella in Seville in to centralize trade between Spain and the newly discovered West Indies.

The charge and discharge accounting method had very limited possibilities because it was primarily directed at recording the financial position of a person a factor or agent with regard to his principal.

The facts discovered have been submitted to a rigorous analysis, interpretation, and contextualization.

Importancia de la contabilidad

Con gran detalle, ingresa en el aspecto contable explicando el inventario, como una lista de activos y pasivos preparado por el propietario de la empresa antes que comience a operar. Con gran detalle, ingresa en el aspecto contable explicando el inventario, como una lista de activos y pasivos preparado por el propietario de la empresa antes que comie nce a operar. Recent Posts. Pagado: Es la parte del suscrito que los accionistas efectivamente han pagado y que ha ingresado a la sociedad el cual, al constituirse esta no puede ser menos de la tercera parte del capital suscrito. El socio gestor por el solo hecho de serlo tiene derecho a un voto y los socios comanditarios tienen derecho a un voto por cada cuota de capital que posean. Clase 2 : Pasivo. This explanation is illustrated by examples corresponding to different periods and centuries. Accounting, Organization and Society, Volume 16, Issue 5- 6, pp. He describes and analyzes in a clear, meticulous, and accurate way the accounting systems and books used in one of the most important and representative public bodies in Spanish economic history in the 16th and 17th centuries. Properly speaking, this task had little to do with the original functions of the Casa de la Contratacion, but taking into account that the people involved were registered at the Trade House and had in some way started their adventure under its auspices, the administration and control of properties and goods of deceased and missing people were formally entrusted to it.

Las personas se agrupan por medio de un contrato de sociedad, y se denominan socios, los cuales hacen un aporte en dinero, en trabajo o en bienes apreciables en dinero, con el fin de repartirse entre si las utilidades obtenidas en la empresa o actividad social.

In sum, this investigation represents a good example of how modern research in accounting history should be conducted.

Historia de contabilidad

Properly speaking, this task had little to do with the original functions of the Casa de la Contratacion, but taking into account that the people involved were registered at the Trade House and had in some way started their adventure under its auspices, the administration and control of properties and goods of deceased and missing people were formally entrusted to it.

Las cuentas de orden se caracterizan por denominarse tanto la deudora como la acreedora de igual forma, pero con la diferencia que a la cuenta acreedora, se le agrega el sufijo per-contra.

Historia de la contabilidad resumen

El registro nacional de exportadores. The accounting applied to record and control the goods and properties of deceased and missing persons constitutes a paradigmatic example of the mixed and complementary use of charge and discharge and doubleentry methods in order to obtain more complete information of recorded facts and relations. No es necesario que intervengan los socios comanditarios. Before , he had to settle the accounts with specific commissions appointed by the king himself for this purpose. Although national and foreign merchants evaded these strict monopolistic measures in many ways and on frequent occasions, the extensive apparatus set up to control trade with the Indies was both impressive and formidable. The first chapter deals with the Casa de. El capital se divide en partes que pueden ser de distinto valor, y cada socio, independientemente de su aporte tiene derecho a un voto en la junta de socios. Cayo Plinio, en el segundo libro de su obra Historia Natural, hace referencia a la actividad contable. Clase 5 : Gastos.

El Adversaria estaba constituido por dos hojas anversas unidad por el centro, destinado ha efectuar registros referentes al Arca Cajadividido en dos partes, el lado izquierdo de nominado el Acepta o Acceptium destinado a registrar los ingresos y en el lado derecho denominado el Expensa o Expensum destinado a registrar los gastos.

Recent Posts.

libros de contabilidad
Rated 9/10 based on 99 review
Download
La Contabilidad Fácil. La Historia de Boogles. von Lisa Newton (E