Coding structure for analysing the recording of financial transactions

Summary form

1. 1 Summary total of disbursements only in textual form

2. 2 Summary of amounts of expenditure and disbursements in textual form

3. 3 Summary of amounts of expenditure and disbursements in tabular form

Limited transaction detail

1. 4 Accounting transactions given in words in the body of minutes

2. 5 Accounting transactions in figures in the body of minutes

3. 6 Not used

Transaction detail

1. 7 Accounting transactions given as figures in margin with no separation of income and expenditure

2. 8 Not used

3. 9 Separate columns for income and expenditure alongside minutes

4. 10 Separate recording of accounting transactions at rear of minutes

5. 11 Separate recording of accounting transactions in a ‘money register’

Note: Codes 6 and 8 were employed for comparisons to English experience and are not used in this analysis.