73. Scrapbook (borrador), diary (libro manual) and main ledger (libro mayor, with their Abecedarium) with the same accounting entry of the purchase by Hernando de Morales of a barrel of aniseed at the May fair in 1579

Archivo Simón Ruiz
ASR, CC, L 7 (borrador); ASR, CC, L 37 (libro manual); ASR, CC, L 64 (libro mayor).
SENDER: Simón Ruiz
PLACE OF DEPARTURE: Medina del Campo
GENERAL INFORMATION: Manuscript on paper, parchment, several different sizes. Medina del Campo, 1579.

Starting in the first quarter of the sixteenth century, it became compulsory for merchants in Spain to keep and record accounts in books of debit and credit, registering the money received and paid, with a note of the names of the parties involved, the operation carried out and the type of currency used in the transaction. To illustrate this double-entry system of accounting and the way in which it recorded the same sort of information, we have selected the same transaction recorded in three different sorts of books of accounts: a scrapbook (borrador), a diary or journal (libro manual), and a general or main ledger (libro mayor). The transaction concerns the purchase by Hernando de Morales of a barrel of aniseed at the May fair in Medina del Campo in 1579 to be sold in Lisbon, and the payment of 126,600 maravedíes of reales in cash, registered at the October fair of the same year.

(Fernando Ramos González)