A look at the history of Accounting

Authors

  • Carlos Manuel Santos Cid Provincial Directorate of the Organization of Collective Law Firms

Keywords:

history of accounting

Abstract

The work addresses a historical journey of Accounting and its system, from showing the genesis of its development, schools of thought and accounting doctrines; Accounting as an information system and ends with some aspects of its evolution in Cuba.

Author Biography

Carlos Manuel Santos Cid, Provincial Directorate of the Organization of Collective Law Firms

Subdirector Económico de la Dirección Provincial de Bufetes Colectivos de la Habana. Diplomado en Banca Central. Diplomado en Auditoría. Se especializa en temas de Contabilidad y Auditoría. Es coautor de los Libros Administración Financiera del Estado Cubano, Herramientas para el Contador, y de los folletos para la preparación de los cuadros en Control Interno y Análisis e Interpretación de Estados Financieros. Capacitador de la Contraloría General de la República. Ha recibido entrenamiento y prestado su colaboración en diferentes instituciones nacionales y extranjeras. Profesor auxiliar de la Facultad de Contabilidad y Finanzas de la Universidad de La Haban.

References

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Campos, E. B. (2006). Curso básico de economía de la empresa . Madrid: Ediciones Pirámide.

del Toro Rios, J., Umansky, I., Santos Cid, C. M., Fonteboa Vizcaíno, A., Armada Trabas, E., Gastardi Picó, O., . . . Reyes Galiano, A. (2008). Herramientas para el Contador (Segunda ed.). La Habana: Pueblo y Educación.

Engels, C. M. (S.f). Correspondencias. La Habana: Ediciones Políticas.

Jarne-Jarne, F. M. (2006). Clasificación internacional de los Sistemas Contables en Argentina, Brasil y Chile. Publicación semestral de Panorama Socioeconómico enero-junio, 90-95.

Lenin, V. I. (1919). Obras escogidas. Moscú: Progreso.

Manero, F. G. (1964). Origen y evolución de la Contabilidad . México: Jus.

Marx, C. (1867). El Capital Tomo I (1973 ed.). La Habana, Cuba: Ediciones Ciencias Sociales.

Menea, R. F. (2012). El deciframiento de la contabilidad que utilizó la cultura Maya en la época clásica . Ciencia y desarrollo, 23-25.

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Sánchez, F. J. (2004). Aproximación a la metodología de la ciencia: las ciencias sociales y la contabilidad. Castilla: Universidad de Castilla La Mancha.

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Tinker, A. S. (2014). Sepultar a Pacioli en Africa. Teuken Bidikay Medellín , 25-54.

Vlaemminck, J. H. (1961). Historia y doctrinas de la contabilidad. Estudios jurídicos, económicos y sociales. Bruselas: E.J.E.S.

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Published

31-03-2018

How to Cite

Santos Cid, C. M. (2018). A look at the history of Accounting . Cuban Magazine of Finance and Prices, 2(1), 139–155. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/10_V2N12018_CMSC

Issue

Vol. 2 No. 1 (2018): enero - marzo

Section

History

License

Copyright (c) 2018 Carlos Manuel Santos Cid

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