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.
|Translated title of the contribution||Accounting reports in the holy chapel of San Andrés (Jaén, Spain) between 1650 and 1850. Special analysis of the maravedis account|
|Number of pages||33|
|Journal||Revista Espanola de Financiacion y Contabilidad|
|Issue number||131 SPEC. ISSUE|
|Publication status||Published - 2006|