IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2004-09157-182.html
   My bibliography  Save this article

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

Author

Listed:
  • Cillanueva de Santos, Miguel Ángel

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.

Suggested Citation

  • Cillanueva de Santos, Miguel Ángel, 2009. "Cobros y pagos para la edificación de una catedral: Segovia 1524-1699. (Collecting and payments to build a cathedral: Segovia 1524-1699)," 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 10, pages 157-182, June.
  • Handle: RePEc:dec:articl:2004-09:157-182
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/cillanueva10.pdf
    Download Restriction: no

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:157-182. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan). General contact details of provider: http://edirc.repec.org/data/aecaaea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.