The memory and the record of the Royal Treasury in Indies in the Casa de la Contratación
DOI:
https://doi.org/10.5944/rdh.22.2014.14292Keywords:
Diplomatic science, Casa de la Contratación, Accounting books, Royal Treasury in Indies, Administrative booksAbstract
This paper present, from a diplomatic methodological perspective, a description and analysis the accounting books of the Casa de la Contratación to the administrative and accounting control of the Royal Treasury in Indies. To this purpose, it is possible to demonstrate the origin, nature, formals requirements and evolution, together with a classification of these books. Transactions were recorded in the charge and discharge books, since 1503, and since the mid-sixteenth century in the books about arks and in the journals and the ledgers for double-entry bookkeeping.
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The work was published in Revista de Humanidades licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License. The authors know and agree that the distribution of the work is done by the use of such license. You can copy, use, distribute, transmit and publicly display, provided that the original authorship and source publication (magazine, editorial and URL of the work) is acknowledged, no use for commercial purposes and the existence and specifications of this license is mentioned. For any other use not specified in the license of authors consent should be required.
