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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| Format: | Article |
| Language: | English |
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Conselho Federal de Contabilidade (CFC)
2012-09-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
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| Online Access: | http://www.repec.org.br/index.php/repec/article/view/286/637 |