MENDONÇA, Manoel Teixeira Cabral de.
O Guarda-livros moderno ou curso completo de instrucções elementares sobre as operações do commercio, tanto em mercadorias como em banco. Offerecido aos negociantes Portuguezes … Segunda Edição mais correcta, e augmentada pelo mesmo author. Tomo Primero.
Lisbon, Impressão Regia, 1823.
3 vols bound uniformly, oblong 4to, pp. 377, [3] index, with a folding table; 280, with numerous tables in the text; [vii], [1] blank, 369, [1] blank, [6] index; some browning to vol. I, short tears to upper margin of pp. 41-56 and 193-200, just touching the running head of one leaf, short tear to gutter of folding plate in vol. I., one or two spots of soiling to vol. I, short tear to the lower margin of pp. 267-268 in vol. III, vols II and III very crisp; uniformly bound in contemporary tree calf, spines gilt with contrasting lettering- and numbering-pieces; covers, extremities, and spines worn with a few gouges, heads and feet of spines chipped, joints of vol. I rubbed, lower joint of vol. II starting, lower joint of vol. III cracked but cords strong; acquisition date inscribed to front paste-downs.
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O Guarda-livros moderno ou curso completo de instrucções elementares sobre as operações do commercio, tanto em mercadorias como em banco. Offerecido aos negociantes Portuguezes … Segunda Edição mais correcta, e augmentada pelo mesmo author. Tomo Primero.
Second edition, corrected and expanded, of vol. I, first editions of vol. II and the Supplemento. The first volume provides a broad overview of the history of commercial exchange, including present practices. Mendonça states that his intention is to demonstrate the benefits of studying geography, insurance, bills of exchange, foreign currency exchange, and other practical subjects for an aspiring merchant to youths desiring to pursue such a career. The second volume deals more specifically with bookkeeping, providing a detailed exposition on contemporary double-entry bookkeeping practice. He supports his explanation in volume II with numerous and extensive tables demonstrating his principles in practice. The supplement expands mainly on the topics covered in the first volume, discussing further areas of interest for the budding European merchant.
Goldsmiths’-Kress 21212.102; Innocêncio VI, 118 and XVI, 341. Not in ICA.
