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The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833
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Orientador(es)
Resumo(s)
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.
Descrição
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
Palavras-chave
Monastic accounting Accounting history Hieronymite Monastery Charge and discharge system Financial reporting Portugal