Incipit 5 : Workshop de Estudos Medievais da Universidade do Porto, 2016
Os livros de contabilidade de um mercador italiano em Lisboa (1462-63) : percurso de investigação
Ana Clarinda Cardoso
AbstractIn this article, we present the main aspects of our Master dissertation. The study is based on Michele da Colle’s account books, Tuscan merchant in Lisbon in the second half of the 15th century, written in 1462 and 1463. The dissertation is structured into three main groups, guided also by the starting questions. In the first chapter, we analyse the subject of accounting and the characteristics of the double-entry method. The second part is about the commercial activity, in which we analyse the products that Michele trades, their prices and the main customers. The third part is devoted to the financial activity of the merchant, in which we seek to identify the financial instruments that he uses, and the values and agents involved. Finally, we try to establish the balance between these two activities.
Data da última atualização: 2017-04-26
DestaForma, Design e Multimédia
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