¿Es el cargo y descargo un informe? Análisis de su utilidad a la luz del tratado de cuentas de Diego del Castillo (1522)

Inmaculada Llibrer Escrig; Susana Villaluenga de Gracia

doi:10.26784/issn.1886-1881.v16i1.345

Authors

Inmaculada Llibrer Escrig Universidad Católica de Valencia https://orcid.org/0000-0003-4161-4108
Susana Villaluenga de Gracia Universidad de Castilla-La Mancha https://orcid.org/0000-0001-7131-059X

DOI:

https://doi.org/10.26784/issn.1886-1881.v16i1.345

Keywords:

Charge and Discharge, Usefulness, Financial reports, paradigm of profit

Abstract

Accounting records support the economic information and control system of the organizations.
Accounting reports are compilations of financial information that are derived from them. Financial reports are useful to provide information to determine and evaluate the management carried out by the steward with the resources entrusted to him and serve as a base for making business decisions.

Despite charge and discharge has had multiple functions related with control and accountability, usually it has been considered more inefficient than the double entry bookkeeping. Some authors claim charge and discharge does not constitute any accounting system because it is not the result of a prior interrelation between all elements of a business transaction. That is why it is less valid than double entry bookkeeping to provide useful
information to make a business decision.
This work seek to answer two questions: the first one, within an historical framework, could the charge and discharge be useful for helping the principal to make a decision about the management of their properties? The second one is, is the charge and discharge a financial report? To answer them we analyses the qualitative characteristics of accounting information, which Diego del Castillo in 1522, describe in Tratado de Cuentas.

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