Aproximación a los fundamentos contables, legales y morales del método de cargo y descargo o data por el que se rendían cuentas. (Approach to accounting principles, legal and moral of the charge and discharge, a method used for accountability)

Susana Villaluenga

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2013, issue 19, 76-93

Abstract: El cargo y descargo o data tradicionalmente se ha considerado como una de las formas empleadas para tomar la cuenta y razón a un sujeto que administraba bienes o gestionaba rentas en nombre de un tercero. Consistía en poner a este sujeto como cargo en contra lo que se le entregaba; haciéndole descargo de lo que el mismo demostraba haber pagado o empleado. La diferencia entre el cargo y el descargo constituía el alcance, en contra o a favor del administrador o gestor. Esto permitía determinar la posición deudora o acreedora del sujeto titular de la cuenta con el dueño del negocio por el que actuaba. (The charge and discharge has traditionally been considered as one of the forms used to make the account and reason to a subject that manages the property of another. This procedure consisted of putting as charge, in opposition to the person everything what was receiving to administer or to manage; and as discharge what the subject was demonstrating to use or to pay at the end of his management. The difference between the charge and the discharge was the scope, for or against the administrator or manager. This procedure determined the debit position or creditor of the titular subject of the account with the owner of the business for the one that was acting).

Keywords: Rendición de cuentas; cargo y descargo o data. Charge and discharge; track and reason; accountability; control. (search for similar items in EconPapers)
Date: 2013
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