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Cobros y pagos para la edificación de una catedral: Segovia 1524-1699. (Collecting and payments to build a cathedral: Segovia 1524-1699)

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  • Cillanueva de Santos, Miguel Ángel
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    Abstract

    En el pasado número de esta revista se presentó la investigación contable llevada a cabo en el Archivo de la Catedral de Segovia. En aquel artículo se presentó el análisis formal del contenido de los diferentes tipos de documentos contables encontrados en dicho archivo: un ejemplo de contabilidad eclesiástica de los siglos XVI y XVII. Para algunos de esos documentos, los llamados “libros de Fábrica” o “libros principales”, se pudo constatar la utilización del método de Cargo y Data, el cual vendría a corresponderse con un listado de los cobros y pagos efectuados por los administradores de la Fábrica, que finalizaría con el cálculo del “alcance” o saldo de la tesorería de dicha institución. El presente artículo es la continuación de la investigación contable anterior, por cuanto incide en el contenido de los propios registros contables analizados tratando primero de extraer y analizar el mayor número de datos, y, posteriormente, de expresar hipótesis sobre los hechos económicos que motivaron los mismos. Dado lo dilatado del intervalo temporal investigado se hacía imprescindible un estudio previo que constatara la inflación experimentada por estos cobros y pagos, al objeto de que éstos pudieran compararse para poder concretar cuál fue su evolución real. A continuación, se analizará la contabilidad de los cobros y pagos que tuvo la Fábrica durante la construcción de la catedral, elaborando hipótesis sobre sus respectivas evoluciones y sobre el destino que se daba a los distintos tipos de cobros. The accounting investigation which took place in the archives of the Cathedral of Segovia was presented in the last issue of this journal. A formal analysis of the contents of different accounting documents found in those archives was described in the article as an example of ecclesiastical accountancy from XVI and XVII centuries. The use of the “collecting and data method” was showed in some of those documents, the so called “Factory Books” or “Principal Books”. They presented a list of collecting and payments carried out by the administrators of the Factory, which ended up with the calculation of the “alcance” guess or balance of the treasurer with respect to the institution. The current article is a continuation of the former accounting history investigation. It goes on with the study of the same accounting registers. First, trying to extract and analyze the greatest amount of data and then trying to make hypothesis about the economical factors that motivated them. As the investigated time interval is so wide, a previous examination of the inflation produced during the years under study was very convenient to deal with significant figures.

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2009)
    Issue (Month): 10 (June)
    Pages: 157-182

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    Handle: RePEc:dec:articl:2004-09:157-182

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    Web page: http://www.aeca.es/
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    Keywords: Contabilidad eclesiástica; sistema de Cargo y Data; catedral de Segovia. Church accounting; Charge and Discharge method; cathedral of Segovia.;

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