ACCOUNT, or Accompt, a calculus or computation of the number of certain things. See CALCULUS and NUMBER.

There are various ways of accounting; as, by enumeration, or setting one by one, and by the rules of arithmetic, addition, subtraction, etc. See ARITHMETIC, ADDITION, SUBTRACTION, etc. We account time by years, months, etc. The Greeks accounted it by Olympiads; the Romans by Indictions, Lustrums, etc. See TIME, YEAR, OLYMPIAD, etc.
We account distances by miles, leagues, etc. See MILE, LEAGUE, DISTANCE, etc. See also COMPUTATION.

Money of Account is an imaginary sort of species, contrived for the facilitating and expediting the taking and keeping of accounts. Such are pounds, angels, etc. See MONEY OF ACCOUNT; see also POUND, etc.

Account is also a relative term used in respect to a company or society when two or more persons have received or disbursed for each other; or when this has been done by their order or commission. See COMPANY, COMMISSION, FACTORAGE, etc.

Account or accounts are also used collectively for the several books or registers which merchants keep of their affairs and negotiations. See BOOK-KEEPING, etc.

Hence, to make out an account; to pass one's accounts, etc. Bankrupts are obliged to surrender their accounts. See BANKRUPT, etc.

Account or Accompt, in a legal sense, is a particular detail or enumeration delivered to a court, a judge, or other proper officer or person, of what a man has received or expended on the behalf of another, whose affairs he has had the management of.

In the Remembrancer's Office in the Exchequer, are entered the states of all the accounts concerning the King's revenue, for customs, excise, subsidies, etc. See REMEMBRANCER; see also REVENUE, CUSTOM, EXCISE, etc.

The great accounts, such as those of the Mint, Wardrobe, Army, Navy, Tenths, etc. are called Imprest Accounts. See IMPREST.

All accounts that pass the Remembrancer's Office are brought to the Office of the Clerk of the Pipe. See PIPE; see also TALLY, CLERK, AUDITOR, etc.

Account, in Law, is particularly used for a writ which lies where an agent, steward, or other person, who ought to render an account, refuses to give his account. See STEWARD.

Chamber of Accounts, in the French polity, is a sovereign court of great antiquity, wherein the accounts relating to the King's revenue are delivered in and registered. See CHAMBER.

This answers pretty nearly to the Court of Exchequer in England. See EXCHEQUER.

There are Presidents of Accounts, Masters of Accounts, Correctors of Accounts, etc.