Rentals, Compoti, Status, and Other Documentary Forms

Alisdair Dobie
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Alisdair Dobie: University of Stirling

Chapter 4 in Accounting at Durham Cathedral Priory, 2015, pp 117-156 from Palgrave Macmillan

Abstract: Abstract This chapter examines the forms of the accounting records to elucidate their function and to consider their role within a broader system of financial control. After a short review of the physical characteristics of the accounting material, the various forms of accounting record are considered starting with an analysis of their titles and a detailed survey of accounting reporting dates. The layout and contents of rental documents, status and compoti are reviewed, and developments are identified. Lastly the role and effectiveness of the accounts as a constituent in a wider system of financial control is considered: their arithmetical accuracy; their place in a network of additional documentation; their audit and use; and the further controls such as segregation of duties and authorization, which formed the broader context in which accounting operated.

Keywords: Manorial Account; Manorial Official; Accounting Period; Annual Account; Rental Income (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psitcp:978-1-137-47978-5_5

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DOI: 10.1057/9781137479785_5

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