search query: @indexterm portugal / total: 183
reference: 62 / 183
Author: | Gomes, D. R. da R. |
Title: | The Evolution of Double - Entry Techniques in Portuguese Government Accounting: The Ease of Braga City Hall |
Journal: | Southeuropean review of business finance and accounting
2003 : JAN, VOL. 1:1, p. 137-158 |
Index terms: | ACCOUNTING HISTORY PORTUGAL |
Language: | eng |
Abstract: | With this work the author intend to analyze the evolution of accounting for three centuries of the history of Portugal, when certain measures were taken to impel its development. The first part of this work is dedicated to the study of the economic and social conditions and the legislative measures that influenced the evolution of the Portuguese accounting. The second is dedicated to the study of the Books of Revenues and Expenses of Braga City Hall, beginning in the seventeenth century and finishing in the nineteenth century. During this period the registers were, above all, a chronological list of the operations that happened, moving on then to a register, in separate, of the revenues and of the expenses. |
SCIMA