This series contains records of cash balances in the Exchequer of Receipt, which were noted by the tellers, the auditor of the receipt, and the Clerk of the Pells.
The jornalia rolls were an early attempt to record summaries of issues and receipts (expenditure and income) on one roll. The remaining records in the series illustrate the growing rivalry, from the 16th century, of the auditor of the receipt and the Clerk of the Pells, with separate series of similar records being produced by both officials.
The jornalia rolls run from 1292 to 1317 and show the 'state of the Treasury' in daily and weekly totals. They were probably compiled by the tellers whose job was the handling of monies in to and out of the Exchequer. The four tellers kept their own accounts of receipts and issues, in the form of rolls between 1401 and 1640, and rough entry books. Both types of record may serve to fill gaps in the surviving series of receipt and issue rolls.
The auditor of the receipt and, from the late 16th century, the Clerk of the Pells both kept a record of all income and expenditure in the Exchequer of Receipt. Between 1507 and 1551 the auditor compiled the Declarations of the State of the Treasury and from 1559 to 1610 the tellers' views of accounts, which were sent as reports to the Treasurer. In the 17th century both officials produced declaration books, which were similarly presented to the Treasurer, and certificate books, which provided a weekly balance of income and expenditure.