IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2010-123-40.html
   My bibliography  Save this article

Análisis descriptivo de la contabilidad de las obras del Puerto de la Luz y Las Palmas (Canarias, España) a través del estudio realizado por su director el ingeniero Juan de León y Castillo, siglos XIX y XX. (Accounting of the building works of the Port of la Luz y Las Palmas (Canary Islands, Spain) analyzed through the study of its director the engineer Juan de León y Castillo, 19th and 20th Centuries)

Author

Listed:
  • Castro Pérez, Candelaria
  • Calvo Cruz, Mercedes

Abstract

La construcción del Puerto de La Luz y Las Palmas, 1883-1903, fue adjudicada a la empresa inglesa Swanston and Company y dirigida por el ingeniero Juan de León y Castillo. El objetivo del presente trabajo es realizar una labor de reconstrucción, análisis e interpretación de las principales cuentas utilizadas para registrar las obras de construcción del citado puerto, el balance de las obras y el cálculo de las utilidades, todo ello a partir de los informes, cartas y demás documentos elaborados por el ingeniero Juan de León y Castillo, de acuerdo con la información que al respecto recibió de la empresa contratista y que forman parte del fondo documental Ingeniero D. Juan de León y Castillo. (The construction of the Puerto de La Luz y Las Palmas, 1883-1903, was awarded to the English enterprise Swanston and Company and it was directed by the engineer Juan de León y Castillo. The aim of this paper is to make the reconstruction, analysis and interpretation of the main accounts, the balance sheet and the calculation of the returns regarding the works of building of the mentioned port. This task will be carried out on the basis of the reports, letters and other documents elaborated by the engineer Juan de León y Castillo, according to the instructions received from the contractor company. All these sources are included in the Ingeniero D. Juan de León y Castillo documentary fund).

Suggested Citation

  • Castro Pérez, Candelaria & Calvo Cruz, Mercedes, 2010. "Análisis descriptivo de la contabilidad de las obras del Puerto de la Luz y Las Palmas (Canarias, España) a través del estudio realizado por su director el ingeniero Juan de León y Castillo, siglos XI," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 13, pages 3-40, December.
    • Handle: RePEc:dec:articl:2010-12:3-40
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/castro_calvo13.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2010-12:3-40. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.