The accounting method proposed by Bonifacio González Ladrón de Guevara in contrary to the double entry system (1880-1905)

Abstract

The present work is dedicated to Bonifacio González Ladrón de Guevara, a relevant figure at the end of the 19th century for his contributions to the accounting method, which has not achieved the required attention until now. As an evidence by the scarce on his work, that not without debatable proposals, if not wrong, it is worth studying to know the perspective of his doctrine, based primarily on its total rejection of the double-entry method, which ostensibly is rebutted. The more than two lustrums in which González published many works on accounting topics, several of them with reissues, and his transfer to the cities of Barcelona and Madrid, where according to his own books, he was the owner of a teaching establishment of Accounting, make it assume that his method had some success among professionals in the field, which supports even more the interest in knowing his methodological proposals , whose purpose, in the words of the author himself, was to conclude “para siempre las defraudaciones, las quiebras, la pobreza, y desaparecido hasta las cárceles y presidios”.