Accounts of manorial income and expenditure, kept by the manor's steward or bailiff. Each account generally covered a single year, from Michaelmas (29 September) to Michaelmas, and took the form of a 'charge and discharge'. The 'charge' was effectively the income, or monies received by the steward (from rents, sale of produce, fines issued in the manorial court, etc.). The 'discharge' was a record of expenditure, or monies paid out by the steward (for purchasing corn or livestock, repairing buildings, paying for labour, etc.).
Manorial accounts are often preserved as a 'roll', sometimes with both a draft and final version of the account included. The figures usually appear in a standard format (though it might vary from one manor to another): for example, first the cash account, with details of the charge and discharge; next, the corn account (e.g. a record of corn harvested or sown), again with the charge and discharge; then perhaps the livestock account (e.g. calves born on the manor, pigs dying, etc.), also with a charge and discharge; finally, sections recording labour services due and performed, land available and how it was used, and so on. Each section would end with a balance, with a final balance at the end of the whole account.