This document discusses the origins and historical development of accounting in Colombia from the time of the Spanish conquest. It argues that to understand modern accounting, one must go back to its earliest roots in how primitive humans recorded basic economic information. As different modes of production developed throughout human history, accounting also evolved, first as a means of trade and later as a scientific discipline. The document aims to determine the specific historical and social factors that led to the emergence of accounting in Colombia, by analyzing its development in relation to the country's socioeconomic changes since the conquest.

1. BACKGROUND OF THE PROBLEM
The Colombian researcher, accountant Rafael Franco Ruiz, states in his
book "Reflections accounting" (p.100): "If you want to talk about Accounting
Public ... and analyze it in its historical development, we must go back to the
origin of the fundamental discipline in the exercise of the profession of
accounting. It is necessary to go far back in history to see the determinants of
the creation of accounting. "Based on this statement, which we fully share, our
study problem, which is to determine precisely the historical and social factors
that gave accounting originated in Colombia from Conquest, we approach and
analyze Going back in history to the formation of the first organizational forms of
primitive man.
This allows us to understand how through the development of different modes
of production that have occurred in the history of mankind, are creating the
conditions for the emergence of accounting, first as a trade and
Subsequently, in its evolutionary origins, as a discipline of nature
scientific and social.
The origin of accounting is historically very remote, much as the
human life in its rational stage when the need to fight for
survive periods of glaciation that occurred in the Quaternary as
taken to make decisions related to control consumption
food using primitive methods have allowed him to record a
given time information about stocks, thereafter the first activities of man were
economic sense
evolve in parallel with him and joined this process of development,
cualificaban forms "accounting" to reach those typically records.
Some "scholars" say that's not accounting and therefore is not possible to
speak of its origin from the prehistoric times, are given reason to regard should
not be called such manifestations as accounting in the sense precise word and,
indeed, even the
transaction records of the fifteenth century can be defined as such given its
contemporary meaning: it is just bookkeeping.
But to say that for this reason it is not feasible to study its history placing it in
periods of the Stone Age because, according to these "scholars" - there were
no forms of writing and even basic accounting information implies, is a mistake,
or is that the oral and manual are not forms of primary written to? and
historically critical to understanding an event or a phenomenon, whatever it is,
we must start with the root causes that originated it.
This description of events allows us to formulate the following

2. question: In light of historical events, economic and social changes that have
occurred through the development of our nation, it is possible to know the
factors that made possible the emergence of accounting in Colombia from
Conquest?
This question leads us to draw the following objectives in the analysis:
- Meet with the use of the dialectical method, the factors that gave rise
the history of accounting in Colombia from Conquest, in
dialectical relationship with the socio - economic development of the various
modes
production in general, in order to awaken the student's
locate investigative spirit that, since its inception, in the knowledge
science of our discipline.
- Analyze by studying historical - facts documentary
momentous allowed, from its primitive origins, the
development of accounting in Colombia from Conquest.
Analyze the evolution of accounting in dialectical relation to the story
country's socioeconomic from the time appointed.