LA TAULA DE CANVIS DE VALENCIA (S. XV-XVII). LA BANCA MUNICIPAL DEL MEDITERRÁNEO OCCIDENTAL.

The article presents information about the Taula de Canvis de Valencia, a municipal bank in the Western Mediterranean during the 15th to 17th centuries. It describes the regulations that governed the characteristics and management of the bank, including aspects such as governance, operations, accounting, auditing, and account closure. The Taula de Valencia was founded in 1407 and closed after eight years, but was reestablished in 1517 with new ordinances. During the 16th century, reforms were made to improve the management of the bank. The Taula de Canvis de Valencia had a collegiate body composed of three elected cashiers for a two-year term. The bank's accounting system was based on two main books and two auxiliary books, with internal, personal, and external accounting reviews to ensure the reliability of the records. [Extracted from the article]

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