The slave-trading accounts of Manoel Batista Peres, 1613–1619: Double-entry bookkeeping in cloth money

@article{Newson2013TheSA,
  title={The slave-trading accounts of Manoel Batista Peres, 1613–1619: Double-entry bookkeeping in cloth money},
  author={L. Newson},
  journal={Accounting History},
  year={2013},
  volume={18},
  pages={343 - 365}
}
  • L. Newson
  • Published 2013
  • Economics
  • Accounting History
This study examines the accounts of the Portuguese New Christian trader, Manoel Batista Peres. These private accounts, found in the Archivo General de la Nación in Lima, Peru, were associated with the trading of slaves on the Upper Guinea Coast in the early seventeenth century. The accounts take the double-entry format but, in the absence of a metallic currency, were kept in cloth money. Combining evidence from the accounts themselves, with the context in which Peres conducted his business, the… Expand
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