Are there extant rancho budgets (original or contrived) for Mexican California?

Upvote:0

Not really an answer, but an explanation of why such is likely very rare, and will likely not resemble a modern expectation.


Note that while double entry bookkeeping predates the publication of "Summa de Arithmetica, Geometria, Proportioni et Proportionalita" in 1494, by Luca Pacioli, this is not true of either accrual accounting or the financial statements other than the Balance Sheet. In particular the distinction between an Income Statement and a Statement of Cash Flows. This only develops in the second half of the 19th century and early 20th century, largely driven by the growth of Railroad and Steamship companies as well as stock markets. Only in the past 20 to 25 years, for instance, has accrual accounting been mandated as GAAP for Government and Non-Government Organizations. (If you've ever looked at a municipal, state, or national budget and wondered "What do they think they're doing?" - The answer is literally "18th century cash accounting without either period matching of expenses to revenues or proper distinction between asset acquisitions and expenses.")

That said, without the conceptual framework of accrual accounting in existence it is difficult to create a budget that looks like a modern Income Statement. One might find such here and there, but more likely you will find a "Projected Changes in Balance Sheet Accounts" statement. So I advise adjusting expectations accordingly.

Upvote:4

This is not a budget and being from 1850 is outside the Mexican period but it may be of some use. And if you scroll forward/down from that link you will find many more! Later - Many Many more!

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