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La consolidación de una práctica original: el reparto del superávit del refitor entre los prebendados de la Catedral de Toledo (S. XVI). (The consolidation of an original practice: the distribution of the refitor`s surplus between the prebendaries of Toledo Catedral (XVI Century))

Author

Listed:
  • Villaluenga de Gracia, Susana

Abstract

Según lo previsto en la normativa interna, cada año en el cabildo catedral de Toledo se repartía entre los canónigos y racioneros el superávit o excedente de tesorería del refitor, la oficina que gestionaba el acervo de rentas más importante de la Corporación. Esta misma costumbre existía en otros cabildos hispánicos y en las universidades. En este último caso era frecuente que se repartiera el superávit entre el arca de la fundación y los catedráticos. (As provided for by internal standard, each year in the cathedral chapter of Toledo was distributed among the prebendaries the excess cash generated in the refitor. The refitor was the office that managed the most important collection of income of the Corporation. In the latter case it was common that the surplus was distributed between the foundation and the professors).

Suggested Citation

  • Villaluenga de Gracia, Susana, 2013. "La consolidación de una práctica original: el reparto del superávit del refitor entre los prebendados de la Catedral de Toledo (S. XVI). (The consolidation of an original practice: the distribution of," 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 132-160, June.
  • Handle: RePEc:dec:articl:2013:132-160
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