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El hallazgo casual de dos pliegos del Manual de un cambio, referidos a la feria de Octubre de 1564 de Medina del Campo, nos ha permitido disponer por primera vez de una muestra del Diario de la contabilidad por partida doble que empleaban los banqueros en Castilla a mediados del siglo XVI. Pese a la brevedad del texto contable, la informacion que nos facilita es grande, tanto por lo que atane al formato de los asientos como a las operaciones registradas y al elenco de personas citadas. Respecto de los asientos, el fragmento muestra lo que debieron de ser los incipientes intentos de contabilizar las operaciones complejas de negociacion de cambios mediante asientos de estructura compuesta, aunque ello diera lugar a una partida doble un tanto heterodoxa. En cuanto a las operaciones, encontramos un repertorio de las tipicas que se realizaban en las ferias castellanas, de entre las cuales destaca la negociacion de letras "con tanto al millar". En tercer lugar, la nomina de personas que aparecen citadas en los asientos abarca desde mercaderes castellanos, andaluces y catalanes hasta banqueros italianos residentes no solo en Castilla  y Andalucia sino en el Franco Condado, Genova, Venecia, Napoles y Sicilia. The accidental finding of two loose folders of the Manual of a banker, referred to the fair of October 1564 of Medina del Campo, has allowed having us for the first time a sample of the Journal of the accounts by double entry that used the bankers in Castile in the middle of 16th Century. In spite of the shortness of the accounting text, the information it facilitates to us is large, as much with regard to the format of the entries such as the registered operations and the lot of mentioned people. As far as the entries are concerned, the fragment shows what type were being the incipient attempts  to enter the  complex operations of negotiation of bills of exchange by means of entries of composed structure, although it gave rise to a somewhat heterodox double entry. As for the operations we found a sample of the typical ones that were made in the Castilian fairs, among them the negotiation of bills of exchange con tanto al millar must be highlighted. Thirdly, the list of people who appear mentioned in the entries includes Castilian, Andalusian and Catalan merchants and bankers and Italian resident bankers not only in Castile and Andalusia but in the Franche- Compte, Genoa, Venice, Naples and Sicily.

Análisis de un fragmento del libro Manual de un "cambio de feria" de Medina del Campo no identificado, correspondiente a la Feria de octubre de 1564