Books and documents:
Agustí Chalaux de Subirà, Brauli Tamarit Tamarit.
Agustí Chalaux de Subirà.
Agustí Chalaux de Subirà.
Agustí Chalaux de Subirà.
Magdalena Grau, Agustí Chalaux.
Chapter 8. All-accountancy.
- Features of all-accountancy.
- Structure of all-accountancy.
- Market analysis in its cycles and sub-cycles.
- Differentiation of cheque-invoices.
Thanks to the application of the telematic technology to the cheque-invoice,
the monetary network becomes an excellent instrument for the automatic
and continuous grasping of the magnitudes abstracted from the specific,
elementary, market phenomena.
The centralization and analytic-statistic handling of the data obtained
through this network constitutes the market all-accountancy we will
deal with in this chapter.
1. Features of all-accountancy.
We call market all-accountancy simply «the measure, analysis
and statistics, exact, continuous and dynamic, of the monetary market,
which may be attained through the centralized and automatic grasping of
all the information supplied by each and all the pro-telematic cheque-invoices
-grasping the elementary market phenomena, that is the elementary monetary
changes- issued during a given period of time». The accounting year
or period under consideration will be reduced according to the technological
possibilities of the pro-telematic monetary network.
The all-accountancy will have to be as complete as possible. All
the possible accounting systems will converge in it: if, at the beginning,
this is not technologically possible, it will be necessary to establish
preference standards and, little by little, to cover all the fields and
aspects of the market.
Of course, all-accountancy will attain exclusively the trade data concerning
goods and monetary units and trade values; in no case will it concern persons
or specific trade agents: the personalized information will be protected
and guarded by Justice.
The all-accountancy centralization of cheque-invoices will be made,
of course, for all the geopolitical community, in order to obtain the macro-trade
magnitudes. The successive steps in the working out of this all-accountancy
on a geopolitical level would be:
Every accounting conern (Trading Banks and Savings Banks), after transferring
to Justice all the information contained in the cheque-invoices signed
by their customers, will work out the partial statistics and analyses on
the depersonalized data contained in these cheque-invoices.
The accounting concerns will send these partial data to higher local centres
-town councils, county councils, ethnic groups...-, where the integration
at the relevant local level will be carried out.
Finally, the centralization on a geopolitical community basis will be possible.
2. Structure of all-accountancy.
The task of organizing the structure of this all-accountancy will be
left to technicians and experts.
However, we shall give here some general bases, in terms of the market
analysis in well-differentiated cycles and sub-cycles.
Within these cycles and sub-cycles may be established sectors and subsectors
-according to products, geographical areas...-, as needed, in terms of
the necessities which will appear.
3. Market analysis in its cycles and sub-cycles.
Market consists of the exchange of goods, whether produced goods or
If we analyse the market from the point of view of the producing goods
-or production agents- which are what companies buy so that they may help
in the production processes for a salary, we must only make the difference
between the different sorts of existing producing goods13:
Labour, purchased by the company against an actual salary;
Capital, purchased by the company against payment of interests;
The company's spirit and management, purchased against profits;
Invention, purchased by the company against payment of royalties.
This discrimination does not produce any sort of especially interesting
analysis within the market.
The situation changes if we consider the market from the point of view
of the exchange of produced goods.
Among the produced goods two sorts must be distinguished:
In the first place, we have the socially non-finished goods: they
are those which have not yet finished their trade life, which must still
stay on the market, for some of the following reasons:
In the second place, there are the socially finished goods, which
are those coming from the market, to which they will not return. In practice,
they are those goods that consumers have already bought in retail shops
and industries. When they are purchased by a consumer, these goods reach
the end of their trade life.
because they have been bought by a company which, after transforming them,
will again sell them to a third company; they are then goods technologically
and socially unfinished, or current production goods;
because they have been bought by a company which will use them instrumentally
in new production processes: they are technologically finished goods, but
socially unfinished and unfinishable, because of their quality, or investment
because they have been bought by a retail shop or industry, which will
then sell them to the end-user: they are goods technologically finished
and socially unfinished but finishable, or goods for consumption.
Based on these differences among produced goods, we can make a parallel
analysis of the market in two main cycles, the first of which includes
then three sub-cycles:
The production cycle includes all the exchanges of socially unfinished
goods, -documented by their corresponding cheque-invoices-. It breaks down
The consumption cycle includes all the exchanges of socially finished
goods -also documented by the relevant cheque-invoices-, that is the exchanges
carried out between retail shops and industries and consumers.
Sub-cycle of current production and wholesale shops: it includes all the
exchanges of current production goods;
Sub-cycle of investment production: it includes all the exchanges of investment
Sub-cycle of retail shops and industries: it includes all the exchanges
of goods for consumption.
4. Differentiation of cheque-invoices.
The all-accountancy we suggest must follow the basic analysis we have
Now, in order to make the task of all-accountancy easier, it is advisable
that the cheque-invoices be differentiated at the most and the best in
types and sub-types, corresponding to the trade cycles and sub-cycles where
they belong. This differentiation is very easy to carry out in practice,
through number codes, colours.
So the following types of cheque-invoices will be established:
Cheque-invoices for the sales-purchase of produced goods:
Cheque-invoices for the sales-purchase of socially unfinished goods (production
Cheque-invoices for the sales-purchase of socially finished goods (consumption
Cheque-invoices of sales-purchase of producing goods: these cheque-invoices
will not be made for each merchandise, but for each company: every company
will prepare them as a single salary sheet, where will be indicated the
number of salaries which the company must pay to the production forces
which cooperate with it, in every chosen time period (month, quarter...).
Cheque-invoices for the sales-purchase of current production goods (sub-cycle
of current production and wholesale shops);
Cheque-invoices for the sales-purchase of investment goods (sub-cycle of
Cheque-invoices for the sales-purchase of goods for consumption (sub-cycle
of retail shops and industries).
will not now indulge in a polemic, and will assume that these are the four
active production factors which really are active in the company and paid
by it; later, in chapter 15, we shall see why
of this consideration.