This book, first published in 1988, is an English translation of the sixteenth-century Spanish treatise
Tratado de Cuentas
or
On Accounts
by Diego del Castillo. The broad purpose of this work is to make this treatise and the issues it raises in accounting history better known. Despite its importance to the field, the
Tratado
has until this point been relatively inaccessible. The
is a legal treatise with legal implications – accounting activity has always had social consequences, and as a result, accounting practices have been subject to and shaped by legal constraints throughout their history. This work makes clear the important relationship between law and accounting.