References to the accounting system used for manors are contained in three early manuscripts on estate management. These early manuscripts dealt with husbandry, that is, the wise use of resources, and were addressed to the lords of the estate. Each manuscript provided practical hints intended to aid individuals in the management of their business affairs. Although the institutions and practices referred to in these manuscripts have long since passed away, these treatises provide a fairly complete picture of the life in a thirteenth century manor. The authors dealt: simply with the matters of ordinary experience and did not attempt to follow and apply the principles of any classical authority. Instead, each of these authors attempted to record the wisdom of the time.
Kozub, Robert M.
"Accounting in the thirteenth century manuscripts on estate management,"
Accounting Historians Notebook: Vol. 17
, Article 5.
Available at: https://egrove.olemiss.edu/aah_notebook/vol17/iss1/5