In Colombia, from when the mercantile legislation began I stimulate to the merchant the obligation to organize his accounting and him guidelines were prescribed on the Content and way of taking the account books with which there was claimed that they were fulfilled by the basic aims of this epoch, of the countable information to knowing:
On May 29, 1853 the Congress of the New Granada sent the first Code of Trade repealing the Ordinances of Bilbao approved in Spain in 1737, which applied up to the date.
The Code of 1853 had a short force, since on having established the constitution of 1863 the federalist system allowed to the States to legislate in commercial matter by virtue of this faculty it is A State of Panama he adopted in October, 1869 the Code of Trade that had sanctioned Chile in 1855.
The Code of the State of Panama came to govern the Republic of Colombia by virtue of the law 57 of 1887 that in the matter it established.
Law 57 of 1887, Article 1 º. They will govern in the Republic of Colombia ninety days after the publication of this law, with the additions and reforms of which she treats, the following codes:
That of Trade of the extinguished condition of Panama, and sanctioned on October 12, 1869, and the Native on the same matter, edition of 1884 that turns only on maritime trade.
Article 3 º. In the Code of Trade of Panama Republic will be understood where one speaks about State of panama hat, and the references that in the above mentioned Code are done to the laws of the same condition, there will be understood done to the correspondents dispositions of the National Codes.
The dispositions of this Code of Trade related to the mercantile accounting were included in the Chapter the IInd, It titled Second of the Book 1 º., which were kept in his essence until 1971 when, there was adopted the Code of Trade that governs us nowadays.
Law 20 of 1905, art 6 º. From the sanction of the present law it is been allowed to every natural or juridical person to exercise legally commercial functions, weighed anchor the elements of description and of account of his operations, or be respectively those who today remove in the Diary and in the major one, in the General Book of account and reason of which it treats the article 271 of the Decree I number 1936 of December 27, 1904, on Accounting of the National estate giving to the description and to the account of such operations the form established in the mentioned decree, in his model number 14, and subjecting itself in the rest to the respective dispositions of the Code of Trade.
Decree 1936 of 1904, art 271 the general book of account and reason will be divided in sheets of paper, and every page of sheet of paper in nine columns both for the debit and for the credit, this way:
1 ª. Year and month;
2 ª: Day of the seat;
3 ª: I number of the seat;
4 ª. Sheets of paper of the accounts creditors in the debit and of the debtors in the credit;
5 ª. Name of the accounts creditors and story of the seat in the debit and name of the debit accounts, only in the credit
6 ª. Item of every account creditor in the debit and of every debtor in the credit;
7 ª. Value of every seat;
8 ª. Monthly sums; and
9 ª. Balances debits in the debit and balances credits in the credit.
Article 28. The retail merchants only are forced to take two books or notebooks, namely: one of current accounts, in which his daily operations consist, and other one of inventories and balance sheets, in which his situation consists, at least every two years.
He is considered to be a retail merchant the one that sells directly to the consumers the objects in which they negotiate.
Article 29. The merchant will be able to go, out of the above-mentioned books, the rest you will help that it uses the trade, and that judges necessary to facilitate the intelligence of his operations.
Article 30. The merchant who for any reason will not be able to go for if the same his books, he will entrust his accounting another person, on the responsibility of the owner, without prejudice of the one that corresponds to the holder in cases of fraud or guilty negligence.
Article 31 replaced. Law 65 of 1890, the only art. The books enunciated in the first three clauses of the article 27 will be bound, lined and foliated; his leaves will be signed by the Judge of trade and his Secretaries, and in the first one of them it will put on a note dated and signed by both, which indicates the total number of leaves and the person to whom the book belongs
In the districts where there is no court of trade, these formalities will expire the judge or that of the district and his respective secretaries.
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