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La Caja Real de la Villa de Santa Clara (Cuba): análisis histórico-contable (1689-1831)
[Caja Real of Santa Clara Village (Cuba): historical accounting analysis (1689-1831)]

Author

Listed:
  • González Ochoa, Yumaisi

  • Sarduy Quintanilla, Abel

  • Feo Luis, Maryleidi

  • Donoso Anes, Alberto

Abstract

La Villa de Santa Clara en Cuba se fundó el 15 de julio de 1689, con una actividad económica fundamentalmente ganadera, se rigió en el orden administrativo y económico desde su fundación, al igual que las demás villas del país por las leyes u órdenes emitidas por la metrópoli española. Para el gobierno de las rentas reales, España utilizó las Cajas Reales como mecanismos de control y administración de los recursos en cada territorio americano bajo su dominio. La Caja Real de la Villa de Santa Clara se encontraba subordinada a la Caja Real Principal de la Habana, en la capital del país. A partir de la revisión de las Actas Capitulares del Cabildo de Santa Clara y los libros de cuentas conservados en el Archivo Nacional de Cuba, se explica el proceder de los administradores de los distintos ingresos y gastos de la Caja Real de la Villa de Santa Clara, así como la aplicación del método por cargo y data empleado para el registro de las operaciones y la interrelación entre los libros Manual, Mayor y de Caja del año 1831, y el uso de otros Libros Auxiliares.

Suggested Citation

  • González Ochoa, Yumaisi & Sarduy Quintanilla, Abel & Feo Luis, Maryleidi & Donoso Anes, Alberto, 2017. "La Caja Real de la Villa de Santa Clara (Cuba): análisis histórico-contable (1689-1831) [Caja Real of Santa Clara Village (Cuba): historical accounting analysis (1689-1831)]," De Computis, Universidad Pablo de Olavide, vol. 14(26), pages 211-245.
    • Handle: RePEc:dec:articl:2017:14:26:211-245
    DOI: https://doi.org/10.26784/issn.1886-1881.v14i26.302
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