Práticas contábeis no século XIX no Brasil: o caso do Colégio Jesuíta Conceição de São Leopoldo-RS

Abstract

The purpose of this research was to highlight the main accounting and organizational practices developed in the management of the Conceição Jesuit High School, in São Leopoldo, RS, in the second half of the nineteenth century. In order to achieve the proposed goals a qualitative approach was performed based on oral and documentary bibliographical references. According to historians, the Vale do Rio dos Sinos University (Unisinos) represents the third stage of the old Conceição High School. The institution began its activities in 1869 with only eight students and closed in 1912. Despite its 43 years of existence, there were more than 5.000 students graduated in this institute which has become one of the largest educational institutions in the state and country, recognized even abroad. The research showed that the institution kept three books, including the Book of student Current Account, the Book of Detailed Revenues and Expenses and the Book of Summarized Receipts and Expenditures. From the analysis of these documents, we could also see that the institution had a chart of accounts with their respective codes which represented a source for the entries in the accounting books. From these records, it was performed a graphical representation of the financial situation and its economic transactions in the period from 1883 to 1887. For the analysis of the accounting records we also took into account the historical records of the Conceição High School. Thus, it was possible to verify the significance of all these facts on the financial situation of the Conceição High School, its difficulties, its growth and the investment in large buildings. It is important to stress that it was not possible to analyze all data because of the difficulty in understanding not only the spelling but also the translation. Among the most important results, we emphasize: 1) up to the present, it was not found, in the scope of the research within the institution, a Balance Sheet which matches the Double-Entry Method and there was not even any mention to it; 2) up to now, there is no evidence of any systematic patrimony survey nor of any reference to the costs control; 3) however, we could verify a right and accurate control of its revenues and expenses shown by the records of the institution related to the use of these three books.