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Estudio de los libros de Dates y Rebudes de la Catedral de Valencia (1546-1555). (Study of the books of Dates and Rebudes of the Cathedral of Valencia (1546-1555))

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  • Llibrer Escrig, Inmaculada

Abstract

El archivo de la Catedral de Valencia custodia un elevado número de libros de cuentas pertenecientes a administraciones capitulares. Los más antiguos fueron elaborados en el siglo XIV y otros muchos lo fueron a lo largo de los siglos posteriores. Este artículo tiene como finalidad dar a conocer las características del método de registro empleado en la redacción de estos los libros de cuentas, para entender el proceder y las prácticas contables que se ejercieron en la Catedral en el siglo XVI. (Archive of the Cathedral of Valencia custody a large number of books of accounts belonging to government chapter. The earliest were developed in the fourteenth century and many were so over the following centuries. This article is intended to present the characteristics of the method of recording used in the writing of these books of accounts to understand the dealings and accounting practices were exercised at the Cathedral in the sixteenth century).

Suggested Citation

  • Llibrer Escrig, Inmaculada, 2013. "Estudio de los libros de Dates y Rebudes de la Catedral de Valencia (1546-1555). (Study of the books of Dates and Rebudes of the Cathedral of Valencia (1546-1555))," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 18, pages 111-131, June.
    • Handle: RePEc:dec:articl:2013:111-131
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