Accounting in the Thirteenth Century Manuscripts on Estate Management Robert M
Total Page:16
File Type:pdf, Size:1020Kb
The Accounting Historians Notebook Volume 17 Article 5 Number 1 Spring 1994 1994 Accounting in the thirteenth century manuscripts on estate management Robert M. Kozub Follow this and additional works at: https://egrove.olemiss.edu/aah_notebook Part of the Accounting Commons, and the Taxation Commons Recommended Citation Kozub, Robert M. (1994) "Accounting in the thirteenth century manuscripts on estate management," The Accounting Historians Notebook: Vol. 17 : No. 1 , Article 5. Available at: https://egrove.olemiss.edu/aah_notebook/vol17/iss1/5 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in The Accounting Historians Notebook by an authorized editor of eGrove. For more information, please contact [email protected]. Kozub: Accounting in the thirteenth century manuscripts on estate management ACCOUNTING IN THE THIRTEENTH CENTURY MANUSCRIPTS ON ESTATE MANAGEMENT by Robert M. Kozub University of Wisconsin-Milwaukee References to the accounting system Walter of Henley used for manors are contained in three early Due to a boom in farming during the thir manuscripts on estate management. These teenth century, a shortage of manorial clerk early manuscripts dealt with husbandry, and auditors developed. To alleviate this that is, the wise use of resources, and were shortage, formal accounting instruction addressed to the lords of the estate. Each began to be taught at Oxford University manuscript provided practical hints intend (Chatfield, 1974, p.28). An instructor at ed to aid individuals in the management of Oxford University during this period, their business affairs. Although the institu Walter of Henley, wrote a treatise on hus tions and practices referred to in these man bandry (Circa 1221) which contained a sec uscripts have long since passed away, these tion on manorial accounting (Power, 1934, treatises provide a fairly complete picture of p. 106). In discussing the works of Walter of the life in a thirteenth century manor. The Henley, Power states that a copy of this authors dealt: simply with the matters of manuscript at Cambridge refers to Walter as ordinary experience and did not attempt to a knight and later as a monk (p. 106). As a follow and apply the principles of any clas monk, Walter of Henley spent some time at sical authority. Instead, each of these Luffield Priory and taught at Oxford authors attempted to record the wisdom of University. the time. Walter's treatise is a survey of the Not all of the works dealt specifically operations of an agricultural estate, which with accounting, but rather as a group, dis included plowing, harrowing, and har cussed the unwritten management wisdom vesting; selecting animals to breed or of the time. Contained within this written slaughter; estimating the amount of time wisdom, however, are methods for ensuring needed to plow the estate, the cost or that the accounts provided by the lord's keeping each animal, and the expected employees are correct. It is evident that return from operations. He gives sugges accounting was considered to be a signifi tions to enable the lord to avoid "leakage" cant management tool at this time. which occurs so easily when careful super While these treatises are similar, and to vision is lacking. This treatise assumes some degree they overlap, they also supple that the lord would personally look into ment each other. The first of these treatises every operation. Among the advice Walter is Walter of Henley's Husbandry, which pro provides is the computation of the vides an overview of estate management. expense of keeping various livestock, the The second treatise is also entitled number of plow teams and the amount of Husbandry, and it is primarily concerned time required to work the estate, the yield with the estate's accounts. Its author is of the harvest, and the cost of production. unknown. The author of the third treatise, This advice was offered so that the lord Senescbaucie, is also unknown. This work could understand the account offered by deals with the individuals employed on an his bailiff. Walter also describes how the estate and their functions. Each treatise is servants should behave and warns the lord discussed with emphasis on the accounting to beware of disloyalty and theft among theme in each treatise. his servants. In order to protect his 6 The Accounting Historians Notebook, Spring, 1994 Published by eGrove, 1994 1 income, Walter recommendThe Accountings that a Historianslord Notebook,later copie Vol.d 17hi [1994],s work No., fo1, rArt. in 5no case was hold at least one "view" per year (e.g., this treatise reissued under Walter's own detailed review) and "survey" (e.g., an name. audit) annually. Evidently, this advice was widely An Anonymous Husbandry accepted, since it has been reported that This anonymous treatise is primarily the medieval manorial written accounts concerned with the bailiff's estate usually passed through three distinct accounts. The author advises a traditional phases (Denholm-Young, 1937, pp. 132- policy of making the estate as self-suffi 5). In the middle of the financial year, or cient as possible. This treatise describes whenever the "view" was held, the "visus how the accounts should be kept and compoti," a detailed record of income and passed. Like Walter of Henley's Husbandry, expenditures to date, was prepared for this treatise also gives rough estimates in examination and correction by those tak order that the lord may check the rates at ing the view. An audit occurred at the which the bailiff calls on him to pay. This end of the financial year. At this time, the work is not a reference to the actual man "compotus" roll of each manor, based on agement of the agricultural activities of the visus compoti, but without its the estate but rather a guide to the minute details, was presented before the accounts of the bailiff and the means of auditors at the central exchequer, or if the verifying them. audit were an itinerant one, upon the There is no indication of the author auditor's arrival at the manor being ship or the date of the writing of this trea audited. When the auditors verified the tise. Judging by the limited number of account, the account passed through the existing copies, this work enjoyed a small final stage. The form of the account, as er circulation than Walter of Henley's amended by the auditors, was carefully Husbandry. Apparently this treatise was copied onto a single roll, known as the considered to be a practical guideline work, counter roll. There is usually a noticeable which was intended to keep the records in simplification of the arrangement of the a handy form. accounts in the counter roll. Items which The method of entering the data in were recorded under separate headings in each account was by the single entry the view were lumped together in the method. In preparing the accounts, the audit as one entry (Denholm-Young, structure is relatively simple. The 1937, pp.133-4). The counter roll was accounts are divided into two main sec kept for official purposes. tions, the cash account and the grain and The treatise had real vitality, and his stock account. It was common practice in practical hints had a lasting importance. England to record the cash accounts on Walter's treatise continued to be used and the front of a membrane and the grain and copied and bounded with other treatises stock accounts on the reverse side (Selected for use as a reference book long after it Documents of the English hand of the Abbey of was written. In the fifteenth century, Bec, 1951, pp. 146-85). The cash account Wynkyn de Worde printed Walter of was divided into receipts and expendi Henley's Husbandry. Fleta, published in tures, and ends by striking a net balance 1647, contained long extracts of Walter's between the two. The grain and stock work. In 1856, M. Louis Lacour printed a account contains a subaccount for each French version of Husbandry as Traite ined- grain crop and each type of animal. The it d'economie rurale. While his work con separate subaccounts contain sections for tinued to be republished, the author, acquisitions and disposals. In addition to however, was badly treated by those who Continued on page 23 The Accounting Historians Notebook, Spring, 1994 7 https://egrove.olemiss.edu/aah_notebook/vol17/iss1/5 2 Kozub: Accounting in the thirteenth century manuscripts on estate management Estate Management . Continued from page 7 (A detailed account of the disposals followed) grain and livestock, this account was used The amount used as seed to record the yearly production of cheese In allowances and provisions and the fleeces of wool. The structure of In fodder both the cash and the grain and stock The amount sold (usually the balance accounts are illustrated in Exhibit One. remaining) or the amount left over Exhibit One Type of Animal Structure of the Accounts in (Each type of animal had a separate section) Thirteenth Century England The number remaining from last year Cash Account The number bought or received during the Statement of arrears and assisted rents year, plus the number coming from stock Discharges and deficiencies in rent The number coming from the heriot fine Summary remains (a preliminary balance) Any found Receipts from the sale of the issues of the (Then follows the entries recording their manor (i.e. stock, hides, grain, wool, disposal) pannage, herbage, potfald, and occasion In payment of tithes ally Peter's Pence). By death or slaughter Perquisites of lord's courts By sale Releases By transference to other manors Total Receipts Those disposed of in allowances made according to the custom of the manor Expenditures The account of the yearly production of Expenses cheese, mainly for sale, and the fleeces of Cost of repairs to implements, and farm wool, were recorded in this section.