RT info:eu-repo/semantics/article
T1 El plan contable diseñado por Francisco Ibáñez Puche para el Colegio Mayor Santa Cruz de la Universidad de Valladolid (1957-1981)
A1 Morales Guerrero, Ana
A1 Robles Paramio, María Paz
A2 Ediciones Universidad de Valladolid
K1 Historia moderna y contemporánea
AB Restoration in 1942, the Colegio Mayor de Santa Cruz had been a pioneer in enforcing the existing regulations and in writing down its statutes according to them. Regarding to the economic acounting management, its regulation was not very extensive in the different statutes, it focused on topics related to the control such as the elaboration of budgets, accountability balance and the subordination of its accounting to the university.This lack of regulation is in contrast with the characteristics of its accounting system since 1957, when Francisco Ibañez Puche took responsibility of the administration of the colegio and designed a plan that increased the quantity and quality of the economic and financial information and divided the administrative organization in three aspects: in the first place, the administration system, paying attention to the problems related to food supplies, staff and the general services of the colegio; in the second place, the double-entry bookkeeping system, using a diario-mayor book, and formed by a reduced number of accounts, which allowed him to elaborate an advanced accountability, coming ahead of the legal regulations; and in the third place, the economic system, highlighting the need for increasing incomes, reducing the delay in the collection of subsidies and grants and the three-month elaboration of the budgets and accounting considering the uncertainty of the prices.
SN 0210-9425
YR 2016
FD 2016
LK http://uvadoc.uva.es/handle/10324/23131
UL http://uvadoc.uva.es/handle/10324/23131
LA spa
NO Investigaciones históricas: Época moderna y contemporánea, 2016, N.36, pags.215-256
DS UVaDOC
RD 25-abr-2024