ACCOUNTING AT THE PORTUGUESE SCHOOL OF COMMERCE IN 1765: DIFFERENCES AND SIMILARITIES WITH ACCOUNTING TODAY

ACCOUNTING AT THE PORTUGUESE SCHOOL OF COMMERCE IN 1765: DIFFERENCES AND SIMILARITIES WITH ACCOUNTING TODAY

This paper presents the application of the double-entry bookkeeping method, taught to students at the Aula do Comércio (School of Commerce), established in Lisbon in 1759. The aim in this research is to identify the differ¬ences and similarities between accounting practiced today and double-entry bo...

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Bibliographic Details
Main Author:	Alvaro Ricardino
Format:	Article
Language:	English
Published:	Conselho Federal de Contabilidade (CFC) 2012-09-01
Series:	Revista de Educação e Pesquisa em Contabilidade
Subjects:	Accounting history School of Commerce in Portugal Text of the School of Commerce Double-Entry bookkeeping.
Online Access:	http://www.repec.org.br/index.php/repec/article/view/286/637

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