The rich material in the Accounts of the Lord High Treasurer of Scotland includes many references to clothing and textiles for dozens of individuals from across the social spectrum. To make sense of them, it is helpful to understand what the writers meant when they referred to coitis [coats], sarkis [shirts], and the various other types of clothing mentioned. Although fashion in Scotland was probably similar to that in England, France, and the Low Countries, some peculiarities emerge in the Accounts, and it is possible to discern trends in the types of fabrics, linings, and trim used for particular garments. As in any period, each type of garment existed in a range of qualities depending on the status and wealth of the wearer, and some garments and accessories were worn exclusively by certain classes. The Accounts also show what garments would have been worn together and which garments would have been made of matching colors or fabrics.

Because the Accounts are in colloquial Scots, the vocabulary can prove difficult. Most types of men's garments mentioned in the Accounts are identifiable, especially when cross-referenced with clothing worn in other countries at this time. A few, however, remain elusive.

Some of the listings in the Accounts are quite detailed and include thread, buttons, linings, payment for labor, and everything else that would be needed to complete the garments therein. Others only list the main outer fabric. Sometimes the unnamed other materials were taken from the Regent's personal wardrobe, though it was more usual for the main fabric to come from his personal store and the rest via the Treasury [693 and 633, below].