Naturaleza y significado de los libros de cuentas de John Isham, mercader de Isabel I, Reina de Inglaterra

Juan Lanero Fernández; Eduardo Ortega Montes

doi:10.18002/pec.v0i1.745

Autores

Juan Lanero Fernández Universidad de León. Facultad de Ciencias Económicas y Empresariales
Eduardo Ortega Montes

DOI:

https://doi.org/10.18002/pec.v0i1.745

Palavras-chave:

Libros mayores, Teneduría de libros, Partida doble, Dinastía Tudor, Ledgers, Bookkeeping, Double entry, Tudor dinasty

Resumo

De todos los libros de cuentas de John Isham tan sólo se conservan dos Libros Mayores. Representan el esfuerzo continuado, durante un intervalo de doce años, para confeccionar un balance de situación. Es indudable que John Isham se había familiarizado con los rudimentos del arte de la teneduría de libros durante su periodo de aprendiz, bajo la supervisión de su patrón, probablemente en Amberes. El uso que hace de la partida doble, aunque sólo ocupa una pequeña parte del primer Libro Mayor y ninguna del segundo, indica que apostaba por el progreso.El valor de estos dos Libros Mayores del siglo XVI es grande, pues nos dice mucho de la estructura de la exportación de paños, usos que un mercader mediano hace de su capital y otros aspectos dfíciles de averiguar por otras vías. En ambos volúmenes las partidas recogen multitud de detalles que nos hablan del entramado del comercio internacional inglés en el floreciente reinado de Isabel I. Al lado de la parida dole aparecen las compañías gremiales que concedieron al comercio inglés la fueza y el esplendor sobre los que se asentó el Imperio Británico.

Out of all the account books of John Isham, only two ledgers are preserved at present. They represent a constant effort, for a twelve-year interval, in order to produce a balance sheet. John Isham, no doubt, had learnt the technicalities of the art of bookkeeping duritng his appenticeship period, under his master's supervision, probably in Antwerp. His use of the double entry system, despite it si only present in some sections of the first ledger and none of the second, it is a clear indication that he favoured progress.The value of these two ledgers is remarkable. They talk about the structure of cloth exportation, how a medium-sized merchant used his capital and some other aspects which are difficult to find out through other means. In both volumes entries release multiple details which tell us about the international English commerce during Queen Elizabeth's flourishing period. Together with the double entry system, merchants' companies yielded the English comerce strength and splendour upon which the British Empire was built.

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