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La contabilidad de los libros de fábrica de la catedral de Segovia durante su edificación: 1524-1685. (Accounting records in the books of factory of the cathedral of Segovia during its building: 1524-1685)


  • Cillanueva de Santos, Miguel Ángel


La investigación contable que aquí se presenta se ha llevado a cabo en el Archivo de la Catedral de Segovia y abarca el periodo en que se edificó dicho monumento que está comprendido entre los años de 1524 y 1685. Los documentos contables encontrados en dicho archivo se han clasificado, en función de su contenido e importancia, en dos categorías: libros principales y libros auxiliares. Los libros principales son aquellos cuyos apuntes recogen las cuentas generales de la Fábrica (órgano encargado de la administración de las rentas) de la catedral segoviana, y que debían ser presentadas al obispo para su aprobación. Los libros auxiliares servían como instrumentos de registro diario y detallado de las distintas operaciones realizadas por los administradores y eran la base documental para la posterior elaboración de los libros principales. Estos libros auxiliares recibían diferentes denominaciones en función de los tipos de operaciones que se encargaban de registrar: cobros y pagos, fundamentalmente. The accounting history research presented here has been carried out at the Archive of the Cathedral of Segovia and covers the period in which it was built, that is between the years 1524 and 1685. According to their contents and importance, the accounting documents found at the above mentioned archive have been sorted into two categories: Main books and Auxiliary books. We call Main books those kept to record the general accounts of the financing and expenditure of the works of construction of the building of the Segovia Cathedral. They were periodically presented to the approval of the bishop. The office responsible for keeping all account books and, in general, for the administration of the income of the Cathedral was called “Fábrica”, that is, Factory. The Auxiliary books were used as daily registers to record in detail the different operations carried out by the administrators. They were the documentary basis for the later elaboration of the Main books. The Auxiliary books received different names, according to the type of operations -collections and payments basically- registered on them.

Suggested Citation

  • Cillanueva de Santos, Miguel Ángel, 2008. "La contabilidad de los libros de fábrica de la catedral de Segovia durante su edificación: 1524-1685. (Accounting records in the books of factory of the cathedral of Segovia during its building: 1524-," 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 9, pages 3-47, December.
  • Handle: RePEc:dec:articl:2004-09:3-47

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    References listed on IDEAS

    1. Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262530090, January.
    2. Sean McCartney & A.J. Tony Arnold, 2000. "George Hudson's financial reporting practices: putting the Eastern Counties Railway in context," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 293-316.
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