Accounting for the estates of deceased travellers: an example of early Spanish double entry bookkeeping
Identifieur interne : 000283 ( Main/Exploration ); précédent : 000282; suivant : 000284Accounting for the estates of deceased travellers: an example of early Spanish double entry bookkeeping
Auteurs : Rafael Donoso AnesSource :
- Accounting history (Geelong) [ 1032-3732 ] ; 2002-05.
English descriptors
- Teeft :
- Accountant, Accounting, Accounting books, Accounting documentation, Accounting history, Accounting method, Accounting practices, Accounting process, Accounting processes, Accounting system, Anes, Annotation, Antonio manrique, Archivo hispalense, Average accountants, Bookkeeping method, Bookkeeping system, Cash account, Cash book, Caxa, Coffer, Cuentas centrales, Currency unit, Debit, Debit balance, Deceased, Deceased estates, Deceased travellers, Donoso, Donoso anes, Ducados, Esteve, European interests, Final amount, First country, First year, Francisco tello, General account, General archive, Great amount, Great deal, Great number, Hacienda, Heredia herrera, Hernandez esteve, Indie, Juan castellanos, Large amount, Large number, Libro, Manual book, Martinez ruiz, Official judges, Other accounts, Other expenses, Partida doble, Past balances, Pedro luis, Possession, Precious metals, Public debts, Real hacienda, Roman numbers, Round trip journey, Royal cedule, Royal finance, Royal treasury, Second half, Sevilla, Seville, Sixteenth century, Strict control, Subsequent colonisation, Torregrosa, Trading house, Traveller, Uncertain possessions, Veitia linage.
Abstract
In 1510 the second regulation for the Trading House of the Indies of Seville(Casa de la ContrataciÛn de Indias de Sevilla) established accounting regulations for the administration and control of the belongings of citizens who died in the Indies(Indias) or during the round trip journey. A book of charge and discharge(Libro de cargo y data), kept in the same way as the book used to account for the transactions in the Royal Treasury(Real Hacienda), was used in which the origins and destinations of goods were required to be registered. Subsequently, accounting for the goods belonging to the deceased developed in a similar way to accounting for the Royal Treasury. As early as 1550 the double-entry accounting system was used in the form of the “Cash and Journal Book”(Libro de Caxa y Manual). The implementation of this system was motivated by the need to maintain strict control over the debit balances of the accounts assigned to the owners of the goods accounted for. This paper presents an analysis of the development of this accounting system and the accounting practices associated with the implementation of the double-entry bookkeeping system.
Url:
DOI: 10.1177/103237320200700105
Affiliations:
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A book of charge and discharge(Libro de cargo y data), kept in the same way as the book used to account for the transactions in the Royal Treasury(Real Hacienda), was used in which the origins and destinations of goods were required to be registered. Subsequently, accounting for the goods belonging to the deceased developed in a similar way to accounting for the Royal Treasury. As early as 1550 the double-entry accounting system was used in the form of the “Cash and Journal Book”(Libro de Caxa y Manual). The implementation of this system was motivated by the need to maintain strict control over the debit balances of the accounts assigned to the owners of the goods accounted for. This paper presents an analysis of the development of this accounting system and the accounting practices associated with the implementation of the double-entry bookkeeping system.</div></front></TEI><affiliations><list></list><tree><noCountry><name sortKey="Anes, Rafael Donoso" sort="Anes, Rafael Donoso" uniqKey="Anes R" first="Rafael Donoso" last="Anes">Rafael Donoso Anes</name></noCountry></tree></affiliations></record>Pour manipuler ce document sous Unix (Dilib)
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