A A formal analysis about the Llibres del Compte, de Rebudes i de Dades of the Royal Offices of the Kingdom of Mallorca (1310-30)

Abstract

The period of 1310-1330 coincides with the magnificent era of the Particular Kingdom of Mallorca, including the kingdom of Jaime II, the entire kingdom of Sanxo I, and part of Jaime III’s coming of age (which was a period with limited accounting studies). In this study we are analyzing the most important ledgers of the Institution of the Royal Offices of the Kingdom of Mallorca. The “Llibres del Compte de Reebudes i Dades” are accounting the revenues and expenses derived from the wealth of the King of Mallorca in order to obtain a balance that finally would be given to him.

The documentation that is the object of our study is kept in the Historic Archives of the Kingdom of Mallorca, and we have concentrated it in three documentary groups. The main group is composed by the “Llibres del Compte, the Llibres de Reebudes and the Llibres de Dades” included in the Section of the Royal Patrimoni. A second documentary group is composed of the registers of the Royal Letters (lletres reials), “Llibres de Deute, Llibres de Fadigues, Llibres d’Administració de la Lleuda, Llibres del Lou dels Pisans, Llibres de Capbreus de Censals, Llibres d’Ancoratge, Llibres de l’Administració de la Dressana, Llibres del Monedatge” and others. The third group is composed by the series of Codices, utilized to consult the royal priviliges related with our research.

Because the scope is to determine a balance to be submitted to the King, the “Llibres del Compte, de Dades i de Rebudes” are overwelming the simple registry books, showing the characteristics of an advanced single entry and even signs of double entry.The utilized accounting method looks similar to the one used by the Italian traders and bankers of that era, as the Florentine society of the Peruzzi family; they were using approximately the first half of the book to notate the debts and the second half of the book for the income. On top of the importance in the field of the History of the Accounting in Spain, they are an excellent source of the economic data of the era.