Historical analysis of financial accounting practices of the Ferrocarril de la Sabana, Colombia (1881-1917) ; Análisis Histórico de las Prácticas de Contabilidad Financiera del Ferrocarril de la Sabana, Colombia (1881-1917)

The document proposes a historic analysis for to describe and explain the financial accounting practices applied in the Colombian company of the Ferrocarril de la Sabana during period 1881 – 1917. It based on primary and secondary sources. It is argued that the financial information and accountants of this organization played a valuable role in making economic decisions, especially, in matters of operation and liquidity. Just as it was in companies of this industry, which became more important the definition of the accounting treatment and presentation of different transactions and events such... Mehr ...