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

  1. Lanero Fernández, Juan J.
  2. Ortega Montes, Eduardo
Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

ISSN: 1699-9495

Year of publication: 2005

Issue: 1

Pages: 149-173

Type: Article

DOI: 10.18002/PEC.V0I1.745 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

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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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