Publicação
The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833
| Resumo: | 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. |
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| Autores principais: | Martins, Cátia Filipa Alves |
| Assunto: | Monastic accounting Accounting history Hieronymite Monastery Charge and discharge system Financial reporting Portugal |
| Ano: | 2010 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | 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. |
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