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

Leonor Fernandes Ferreira; Cátia Martins

doi:10.26784/issn.1886-1881.22.1.12069

Auteurs

Leonor Fernandes Ferreira Nova School of Business and Economics, Universidade Nova de Lisboa
Cátia Martins Nova School of Business and Economics, Universidade Nova de Lisboa

DOI :

https://doi.org/10.26784/issn.1886-1881.22.1.12069

Mots-clés :

monastic accounting, accounting history, Jerónimos Monastery, charge and discharge system, accounting system, accounting practices, Portugal

Résumé

This paper aims to present the accounting system and practices of the Monastery of Santa Maria de Belém, best known as Jerónimos Monastery, in Lisbon, Portugal, during its last reporting period (1833). Primary sources of data for this research were the accounting books deposited at Torre do Tombo Library. A detailed analysis was conducted on one key document, Book 14: Book of Expenses and Receipts of the Monastery (1833), offering valuable insights into monastic accounting practices.

The Monastery accounting system is composed of five books, each corresponding to a distinct area of activity: three books of expenses and receipts, from the Monastery, the Farm and the Sacristy; one book of repairs and house improvements and another book of rents, interest, and land tenure. An additional book was prepared specifically for inspection. Beyond religious functions, the activities of the Monastery included agriculture, property rentals, and land leases. The accounting practices show a concern in keeping track of expenses and receipts from all the activities mentioned.

The accounting cycle of the Monastery lasts one year, from October to September, aligned with its seasonal agricultural activities. Unlike modern accounting, the Monastery did not use the double-entry bookkeeping system, nor the accruals concept. Instead, it adopted the charge and discharge system and cash-based accounting.

Summary accounts were prepared by the scribe and approved by the In Capite President (or General Abbot) and the deputies, every three or four months. Book 14 was prepared for inspection and proves the importance of, and attention given to the control of the accounting records. An analysis of Book 14, along with browsing the remaining books, showcases a well-established accounting system and underscores the emphasis placed on financial oversight and accountability.

The findings reveal that Jerónimos Monastery maintained a structured and transparent accounting system, which proved to be useful in capturing its economic operations. These records not only facilitated internal financial control but also offer valuable historical insights into monastic accounting practices of the time.

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