Accounting System and Practices at Jerónimos Monastery (Portugal). An Analysis of the Book of Expenses and Receipts at the End of 1833

Jerónimos Monastery (Portugal) maintained a structured and transparent accounting system by 1833, capturing its diverse economic operations through a five-book ledger. Unlike modern practices, it used a charge-and-discharge cash-based approach, aligning its annual cycle with agricultural seasons. Detailed analysis of Book 14: Expenses and Receipts reveals meticulous financial oversight, approved by monastic leadership every three or four months, underscoring accountability in religious, agricultural, rental, and lease activities. The study, based on Torre do Tombo Library archives, highlights the monastery's sophisticated yet non-double-entry accounting, offering rare historical insight into 19th-century monastic financial management.

Fernandes Ferreira, L., & Martins, C. (2025). Accounting System and Practices at Jerónimos Monastery (Portugal). An Analysis of the Book of Expenses and Receipts at the End of 1833. De Computis, Revista Española de Historia de La Contabilidad., 22(1), 57–108. https://doi.org/10.26784/issn.1886-1881.22.1.12069