Los libros de cuentas del mercader Simón Ruíz. Análisis de una década 1551-1560

Abstract

His dissertation analyzes the accounting system used by the merchant Simon Ruiz Embito of Medina del Campo during the years 1551 to 1560. It explores the structure and content of “manuales” (daily ledgers), ledgers, drafts and fairs, led by the merchant, as well as their correlation, accounting methodology and operation of accounting, analyzing the content of the accounts of purchases, sales, expenses, accounts receivable and payable, accounts maintained with the moneychangers and bankers, income statements, etc. . Similarly have been reconstructed balances on different dates, as well as those obtained in the accounts of "trade off". At the same time and through the books we attended a number of commercial and financial operations in the mid-sixteenth century in the vicinity of the fairs of Medina del Campo: merchants, traders in fabrics and various goods, exchange transactions and money changers intervening, paying particular attention to financial flows developed between the main European fairs: Besançon, Flanders, Antwerp, Lyon, etc. reflecting the financial and commercial framework developed in Europe in the mid-sixteenth century, traffic exchange of letters between fairs, its return, along with the money sent and received arising from both commercial operations and financial. Of particular relevance fabrics trade between the cities of Nantes and Medina del Campo, along with the costs of transport and insurance of the commoditys by land and sea, also analyzing the operations in company with other merchants. In Annex transactions by Simón Ruiz with the different merchants, commission, family, servants, money changers and bankers over the decade studied are collected.