La contabilidad en la clase de comercio de portugal en 1765: diferencias y semejanzas con la contabilidad actual Reportar como inadecuado




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Revista de Educação e Pesquisa em Contabilidade 2012, 6 3

Autor: Alvaro Ricardino

Fuente: http://www.redalyc.org/articulo.oa?id=441642777007_2


Introducción



Revista de Educação e Pesquisa em Contabilidade E-ISSN: 1981-8610 repec@cfc.org.br Academia Brasileira de Ciências Contábeis Brasil Ricardino, Alvaro La Contabilidad en la Clase de Comercio de Portugal en 1765: Diferencias y Semejanzas con la Contabilidad Actual Revista de Educação e Pesquisa em Contabilidade, vol.
6, núm.
3, julio-septiembre, 2012, pp.
316-342 Academia Brasileira de Ciências Contábeis Brasília, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=441642777007 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Revista de Educación e Investigatión en Contabilidad REPeC, Brasília, v.
6, n.
3, art.
6, p.
294-320, jul.-sep.
2012 Available online at www.repec.org.br ISSN 1981-8610 Accounting at the Portuguese School of Commerce in 1765: Differences and Similarities with Accounting Today Alvaro Ricardino Ph.D.
in Controllership and Accountancy (FEA-USP) Professor, Accounting Department, Pontifícia Universidade Católica de São Paulo (PUC-SP) Rua Monte Alegre, 984, Perdizes CEP: 05014-901 São Paulo - SP E-mail: alvaror@pucsp.br Abstract 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 differences and similarities between accounting practiced today and double-entry bookkeeping taught at the School of Commerce in 1765.
The main bibliographic base used is the manuscript dictated through the first lens (teacher) of the School, João Henrique de Souza.
The historical documentary research method was applied.
The main documentary source, the...





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