Michele Da Colle’s account books (1462-63): the first example of double entry in Portugal?
The title of this article puts forward the research question: can the books of the merchant Michele Da Colle be considered as the oldest example of the use of the double entry method in Portugal? Michele was a Tuscan merchant and agent to the Pisan Salviati-Da Colle firm, established in Lisbon as of...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Asociación Española de Contabilidad y Administración de Empresas (AECA)
2020-06-01
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| Series: | De Computis |
| Subjects: | |
| Online Access: | http://www.decomputis.org/ojs/index.php/decomputis/article/view/377 |