Author(s): Martins, Cátia Filipa Alves
Date: 2010
Persistent ID: http://hdl.handle.net/10362/206169
Origin: Repositório Institucional da UNL
Subject(s): monastic accounting; accounting history; Hieronymite Monastery; charge and discharge system; financial reporting; Portugal
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.
