Abstract

PINTO, José J.. Beyond the Summaries of Cargo and Data: An Approach to the Accounts of the Royal Treasury of Santafe in the Second Half of the 18th Century. Am. Lat. Hist. Econ [online]. 2020, vol.27, n.1, e1008.  Epub Feb 12, 2020. ISSN 2007-3496.  https://doi.org/10.18232/alhe.1008.

This article studies the transformations of accounting practices in the royal treasury of Santafe in the Viceroyalty of New Granada during the second half of the 18th century. For this purpose, we used the legal dispositions in the matter, the manuals for the preparation of accounts and some reports of oficiales reales of the Royal Treasury. The exercise makes it possible to clarify the reasons why several studies about the treasury differ in quantitative terms due to the lack of understanding of the accounting logic. Based on it, we propose the use of the General Income, Exit and Debt States for future researches that look for to establish the movement of the treasury since these provide more punctual information that the consigned in the general summaries of charge and data.

Keywords : taxation; quantitative series; accounting.

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