Accounting History: Some British Contributions - Marilyn Parker - Google Books

http://books.google.de/books?id=avQ6KzZEzHoC&pg=PA229&lpg=PA229&dq=teller+exchequer&source=bl&ots=Twkn8JQx63&sig=U6_45Y58IdMmMaI

In recent years there has been increasing interest shown in the history and development of accounting practices; accounting records are an important source of historical data, and they can also provide evidence of varied organizational structures and…