A C C 



erreai book the fevei-al particulars for wliich a perfon become* 

 either debtor or creditor. 



AccovnT, exjminin^ an, is the r<;ading it exaftly oyer, 

 pointing the feveral articles, and verifying the computation, 

 in order to find whether there be any error, and whether 

 the fum total, or the balance, be juR. 



Account, cnjling up, or clofmg an, is the dating and 

 fettling of it, to find the balance : this is called alfo ia/unchig 

 Qt fettling an account. 



Accounts are clofed in the great book, on two occafions : 

 the firft, when it is required to terminate an affair entirely, 

 either with debtors or creditors, in order to learn what is 

 due. The fecond, when it is ncceffaiy to carry on the ac- 

 count to another page of the fame book, or to a new book, 

 for want of room. 



Account, lalance of an, is the fum by which the debt 

 exceeds the credit, or vice ivrfa, upon ftating or fettling of it. 



Account of fait s, is an account given by one merchant 

 to another, or by a faftor to his principal, of the difpofU, 

 charn-es, commiffion, and net proceeds of certain merchan- 

 dize, fent for the proper, or company, account of him, who 

 configned the fame to fuch faftor or vender. 



Wiien the like account is inland or domeftic, the fame is 

 tranfmitted in the current money of that country wherein 

 the bufinefs is tranfafted. As from a Blackwell-hall fador 

 to tlie clothiers in the country, or from the warehoufemen in 

 town, who deal by commiffion for the country manufac- 

 turers. 



Account, money of, is an arbitrary fpecies, contrived for 

 the facihtating, and expediting the taking, and keeping 

 of accounts. Sucli are pounds fterhng in England ; 

 l=vres and fols in France ; roupees in India ; mllrees in 

 Tortugal. 



Accounts, hooks of, of merchants and tradefmen, are 

 eonfidered as a fort of private inftruments, and in the civil 

 law, and lavi' of merchants, are allowed to make a half proof. 

 The reafon is, that merchants are often under a neceffity of 

 dialinof on truft without note or writing. Hence the fup- 

 pletor)' oath of the merchant, with his book of accounts, is 

 admitted abroad as a full proof againfl, his chapman. But 

 in England this is under fome limitation. See ftat. 7 Jac. I. 

 cap. 12. which confines this fpecies of proof to fuch tranf- 

 aftions as have happened within one year before the aftion 

 brought ; unlefs between merchant and merchant, in the 

 xifuil intercourfe of trade. 



Account, or Accompt, in a ^^.i/ fenfe, is a particular de- 

 tail or enumeration, delivered to a court, a judge, or other pro- 

 per officer or perfon, of what a man has received or expended 

 on the behalf of another, whofe affairs he had the manage- 

 ment of. 



In the remembrancer's office in the exchequer, are en- 

 tered the ftates of all the accounts concerr.ing the king's re- 

 venues ; for cuftoms, excifc, fubfidies, &c. 



The great accounts, as thofe of the mint, wardrobe, army, 

 navy, tenths, &c. are called imprcjl accounts. 



All accounts which pafs the remembrancer's office are 

 brought to the ofSce of the clerk of the pipe. See Tally 

 •and Auditor. 



Account, in Covunjn Laiu, denotes a writ or aftion 

 which lies againff a perfon, who by his office oug'ut to give 

 an account, but refafes. 



A writ or aftlon of account properly lies only agaiaft bai- 

 liffs, receivers, and guardians in socagf ; though others are 

 alfo brought in as a fecondary intendment. 



By 4 and j Anne, aftions of account may be brought 

 againft the executors and adminiil-ators of guardians, bai- 

 liffs, receivers, &c. and by one joint-tenant, &c. againft 



A C C 



the other, his executors and adminiftrators, as bailiff, for 

 receiving more than his Hiare : however, aftions of account 

 are now vciy feldom ufed ; the mod rv^ady and effcftual 

 way of fctthng matters of account being by bill in a court of 

 equity. 



Accounts, chamber of, in the former French polity, is a 

 fovercign court of great antiquity, where the accounts re- 

 latinf to the king's revenue were delivered in, and regillered. 

 This anfvv-crs pretty nearly to the court of exchequer ia 

 England. 



There are prefidents of accounts, mafters of accounts, cor- 

 reftors of accounts, &c. 



ACCOUNTANT, or Accomptant, in a general fenfe, 

 denotes a perfon flcilled in accounts. In a more limited fenfe 

 it is apphcd to a perfon, or officer, appointed to keep, 

 or make up the accounts of a company, office, court, or 

 the like. 



Thus there are accountants in the cuftom-houfc, the ex- 

 cife, bank, South-fea, and Eaft India-houfe. 



AccouNTANT-G^wra/, an officer in the Court of Chan- 

 cery, appointed by a£l of parhament, to receive all monies 

 lodged in court, inilead of the mailers, and convey the fume 

 to the bank of England for fecurity. Cour.tcrteiting the 

 hand of the accountant-general is felon.y without clergy, by 

 12 Geo. I. c. 33. 



ACCOUNTANTSHIP, the aft of keeping and ba- 

 lancing account"-. See Book-keeping. 



ACCOUNTS, Public, CmnmtlfwnLT' of, are five perfons 

 appointed by letters patent under the aft of 25 Geo. III. 

 c. 52. who are invefted whh the powers fcraicrly entrufted 

 to the AUDITORS of the imprejl, and who receive falaries 

 paid out of the aggregate fund, not exceeding in the whole 

 4000 /. They hold their office quamdiu fc bene gefferint, 

 except two of them, who are comptrollers of the army ac- 

 counts, and who continue commiffioners fo long only as 

 they are compti'oUers. The Treafury likewife appoints of- 

 ficers, clerks, &c. to make up and prepare for declaration 

 the public accounts of the kingdom, and all charges are al- 

 lowed out of the aggregate fund to an amount not exceed- 

 ing 6000 /. per annum, v/hich ium precludes all fees and per- 

 quifites. The purpofes for which thefe commiffioners are 

 appointed are '' to examine and ftate in what manner, and 

 at what times, the receipts, iffues, and expenditures of the 

 public monies are now accounted for ; and to confider and 

 report, by what means and methods the public accounts 

 may, in future, be paffed, and the accountants compelled to 

 pay the balances due from them, in a more expeditious, move 

 effeftual, and lefs cxpenfive manner." The commiffioners 

 have already made a sfreat number of reports. 



ACCOUTREMENT, an ancient term ufed for an ha- 

 biliment ; or a part of the apparatus and furniture of a fol- 

 dier, knight, or even of a gentleman. 



The word is formed from the ancient German, iu/!er ; 

 whence cou/re, a name ufed in fome cathedrals in France, f.^^. 

 at Bayeux, for the facriftan, or officer, who has the care of 

 furnhhing, and fetting out the altar, in the church : called 

 in German Infltr, v:aiy.ofo^. 



ACCRETION, of ad, fo, and crefccre, to grow, in 

 Pi'jf/ijs, the growth or increafe of an organica! body, by the 

 acceffion of new parts : alfo a growing togctlur, as of the 

 fingers to one another. 



Accret on is of two kinds ; the one confilling in an exter- 

 nal appoiition of new matter. This is what we otherwifc 

 C3.\\,juxfaprfltion; and it is thus, ftones, fliells, &e. are fup- 

 pofed to grow. 



The other is by fome fluid matter received into proper 

 vcffels, and gradually brought to adhere, or grow to the 



fides 



