Summary
The Registros (Registers) systematically reflect expenses and incomes of the Royal Exchequer. They appear in the 13th century, as demonstration of the progressive state-level organisation of finances and economic development that Europe is then experiencing. Navarra is, within the Hispanic kingdoms, a pioneer in the introduction of accounting, as part of the administrative reforms of the Champagne dynasty (1234-1274). Although the Registers began to be kept under Teobaldo I (1234-1253), the first piece that has been preserved, with the number 1 entry in the General Archives of Navarre, date from 1266, with two fragments from 1259. Under Teobaldo II (1253-1270), the Register already appears as a structured document, that unifies the partial accounts within a general recapitulation with balance sheets, including such expenses as were incurred directly by the Exchequer.
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