Estados de cuentas en la santa capilla de san andrés de jaén entre 1650 y 1850. Análisis especial de la cuenta de maravedís

The Holy Chapel of San Andrés, founded in 1515 to take care of certain charitable works, oriented its accounting, as was usual, to make possible the process of rendering accounts of collections and payments by the receptor (financial administrator), for this he used two classes of accounts: the grain account and the money account (in maravedis). The primary aim of the paper is to present the peculiarities of the maravedis account, between 1650 and 1850, insisting on the method of charge and discharge, in the process of rendering and its associated controls, and in the most important changes produced in the account.