Origins of medieval Exchequer accounting
Michael Jones
The origins of the English Exchequer's accounting system have been subject controversy since fitz Nigel's treatise in c.1179. Exchequer was first known medieval charge and discharge system. In England, it became dominant Middle Ages persisted some institutions until nineteenth century. This article explores possible which suggested by previous writers: Carolingian Empire; contemporary Western states (Sicily, Flanders, France or Normandy); Anglo-Saxon England; Norman invented under Henry I. balance probabilities suggests little evidence a foreign influence on Exchequer, rather that influenced other states. Certain features appear to existed England before 1100 either (territorial structure, treasury, coinage tallies, pre-existing tax system) (the King's household, scribes literacy). Finally, I's reign abacus, rolls Justices Eyre were developed. These notable ‘assembled’ into workable Roger Salisbury, direction A key trigger for this probably need raise marriage aid daughter, Matilda. paper also shows accountability based shares similar characteristics with earlier societies Mesopotamia Rome.
Accounting, Business and Financial History