The slave-trading accounts of Manoel Batista Peres, 1613–1619: Double-entry bookkeeping in cloth money

Abstract

This study examines the accounts of the Portuguese New Christian trader, Manoel Batista Peres. These private accounts, found in the Archivo General de la Nación in Lima, Peru, were associated with the trading of slaves on the Upper Guinea Coast in the early seventeenth century. The accounts take the double-entry format but, in the absence of a metallic currency, were kept in cloth money. Combining evidence from the accounts themselves, with the context in which Peres conducted his business, the study explores the reasons why he kept his accounts in this format. It shows how this system of accounting could be adapted to a non-monetised economy and contributes to the debate over the relationship between double-entry bookkeeping and the rise of capitalism.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 14 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.