The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833

• Author(s): Martins, Cátia Filipa Alves
• Date: 2010
• Persistent ID: http://hdl.handle.net/10362/10350
• Origin: Repositório Institucional da UNL
• Subject(s): Monastic accounting; Accounting history; Hieronymite Monastery; Charge and discharge system; Financial reporting; Portugal
• Document Type: Master thesis
• Language: English
• Advisor(s): Ferreira, Leonor
• Contributor(s): RUN

Description

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Accounting History can be seen as a source of data and a tool for economic history. This project aims to present the accounting system of the Monastery of Santa Maria de Belém in its last reporting period (1833). After a brief characterization of the monastery, the research follows with the analysis of its Inspection Book of Expenses and Receipts. The Monastery accounting did not use the double-entry system, neither the accruals concept. Instead, it adopted a cash basis accounting and the charge and discharge system. Accounts are organized by activity centers which proved to be useful for economic analysis.