The conventional Account naturally differs in its general aspect from other Records, although in certain cases it may assume the shape of a narrative document or may be incorporated in a Record or State Paper (No. 54g). Again the Account itself may be described under a title derived from the subject-matter with which it deals, and thus we speak familiarly of ‘Subsidies’ and ‘Assessments,’ of a Taxatio and a Valor (Nos. 28–33). So too, special titles are applied to presentments of Account, such as ‘States’ and ‘Views’ (Nos. 53 f 55 (ii) c, 55 (iii)), ‘Imprests,’ ‘Estreats,’ ‘Assignments’ and the like.

It should be noticed also that, although the construction of the conventional Account is apparently uniform, the theoretical composition of certain forms, such as the Pipe Rolls, frequently differs from the actual practice observed in individual cases. The normal Account should, however, consist of the following parts or clauses:

1. The Heading or Title, containing the name of the accountant and the date and place or subject-matter of the Account.

2. The Charge (a statement of the Arrears, Receipts, or Imprests, which are to be accounted for, with their ‘sum’).

3. The Discharge (a corresponding statement of the Paying in, or Re-payment, or of the authorized Disbursements and Expenses made or incurred by the Accountant, with their ‘sum’).

4. The Balance (ascertained by subtracting the ‘sum’ of the Allowances from the ‘sum’ of the Charge) proving the Accountant to be quit or indebted or possessed of a surplus as the case may be.