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Rentals, Compoti, Status, and Other Documentary Forms

In: Accounting at Durham Cathedral Priory

Author

Listed:
  • Alisdair Dobie

    (University of Stirling)

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.

Suggested Citation

  • Alisdair Dobie, 2015. "Rentals, Compoti, Status, and Other Documentary Forms," Palgrave Studies in the History of Finance, in: Accounting at Durham Cathedral Priory, chapter 4, pages 117-156, Palgrave Macmillan.
    • Handle: RePEc:pal:psitcp:978-1-137-47978-5_5
    DOI: 10.1057/9781137479785_5
    as

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