A contabilidade da mina da passagem em Mariana (MG), de 1795 a 1817

Abstract

The region of Minas Gerais has historical importance for Brazil, mainly due to the discovery of gold in the area, which is the reason why the state has this name. The extraction of the precious metal was the pillar of economics in the country, between the 18th and 19th centuries. Despite the knowledge of what happened during the period, little is the knowledge about what the profitability of a gold mine would be at that time, and thanks to the preservation of historiographic documents from the city of Mariana-MG, there is the possibility of accounting. Starting from a source that demonstrates the expenses and income of a group that managed an area of passagem mine. The objective of the work is to analyze what the profit would be from mining activity in the period, and to analyze which were the main categories of products that made up the mine's expenses, with the possibility of analyzing the variation in annual expenses for the period, respecting the space, context and limitations of the transcribed document. From adjustments in the transcribed and verified database, the calculation of the approximate profit in the period was madewith the use of accountingcalculationmethodology, leadingto the profit result for the total period, but the analysis of profitability when divided into annual periods, led to somewhat expected results. From the conclusion of the research, there is an intention to open possibilities for future work and add historical context in colonial Brazil and mainly, Minas Gerais, the answers obtained are useful as an analysis instrument and opens new paths of research linked to the history of Brazilian economic history.