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Suma de arithmetica practica

Suma de arithmetica practica y de todas mercaderías con la horden de contadores

Written by Gaspar de Texada

Printed by Francisco Fernández de Córdova (Valladolid; 1546)

This is the earliest known book on bookkeeping from Spain.

An illustration from Gaspar de Texada's book on arithmetic

The history of bookkeeping in Spain during the sixteenth century is scanty. In this book on arithmetic there is a chapter called Horden Contadores. It deals with accounts of stewards or landowners but there is no mention of double-entry and there are no examples.

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This article was originally prepared by the library team in the mid-twentieth century to introduce the rare books and facsimiles in our collection to a wider audience. It is not intended as a piece of scholarly analysis and should not be read as such.

Historical Accounting Literature

The ICAEW collection of historical accounting literature currently comprises around 3,000 volumes and includes works published from the 15th century to the early 20th century. The collection includes books and journals in a variety of languages.

Find out more about the collection and its history.