English, Article edition: The Accountants of the Taula de Canvis of Valencia (1519-1649). Their Theoretical and Practical Training Francisco Mayordomo García-Chicote

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Bookmark: http://trove.nla.gov.au/version/16027
Physical Description
  • article
Language
  • English

Edition details

Title
  • The Accountants of the Taula de Canvis of Valencia (1519-1649). Their Theoretical and Practical Training
Author
  • Francisco Mayordomo García-Chicote
Physical Description
  • article
Notes
  • The bookkeeping of the Taula de Canvis of Valencia in the 16th C. and 17th C. was managed by two public notaries and three merchants, who were responsible for the principal and auxiliary accounting for this municipal bank. They were experts in 'art mercantivol' (specialists in mercantile arithmetic and accounting), knowledge which was intrinsic to the merchant profession. We have also verified that notaries belonging to the Taula were experts in mercantile art Furthermore, they had to be members of the Notary College because, according to the Ordinances, their notes were required to record the operations that took lace. Our theory is that a great deal of the merchants and notaries in Valencia had gained a basic university degree.
  • Bank accounting, accounting history, Valencia 16-17th centuries.
  • RePEc:sar:journl:v:3:y:2000:i:6:p:115-133
Language
  • English
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