El papel de la contabilidad en la Clase de Conjunto como asignatura final de los estudios mercantiles en España (1922-1953)

This research examines an example of a final project corresponding to the 1945-46 academic year of the Professional School of Commerce of Oviedo, to obtain elements of judgment to make a comparison with its equivalent in the current study plans, which are the final degree projects. The final project was regulated in the Spanish study plans of the commerce degrees approved in 1922. This regulation was in force until 1953. Unlike the current final degree projects, which are focused on very specific topics that in many cases are only indirectly related to the central contents of the respective degrees, the final projects of the 1922 regulation covered almost all commercial practice, including the fundamental accounting aspects.