Correct spelling for the English word "dialogus de scaccario" is [dˈa͡ɪ͡əlɒɡəs də skakˈaɹɪˌə͡ʊ], [dˈaɪəlɒɡəs də skakˈaɹɪˌəʊ], [d_ˈaɪə_l_ɒ_ɡ_ə_s d_ə s_k_a_k_ˈa_ɹ_ɪ__ˌəʊ] (IPA phonetic alphabet).
Dialogus de scaccario is a Latin phrase that translates to "Dialogue concerning the Exchequer" in English. It is a medieval text written in the 12th century, attributed to Richard FitzNeal, who was the treasurer of England during the reign of King Henry II. The text serves as a unique and valuable resource providing insights into the administrative and financial systems of England during that time.
The Dialogus de scaccario provides a detailed account of the functioning and operations of the English Exchequer, which was the central accounting institution responsible for the collection and management of royal revenue. The dialogue format allows for a conversation between two fictional characters, the "magister" and his "discipulus," discussing various aspects of the Exchequer and its administration.
The work covers topics such as revenue sources, taxation, financial procedures, audit practices, the role of officials, and the general organization and functioning of the Exchequer. The text offers a comprehensive description of the system of auditing and balancing the accounts, known as the audit of the Exchequer, providing a valuable historical record of medieval accounting practices.
The Dialogus de scaccario holds significant importance for legal and historical scholars, as it sheds light on the intricacies of medieval financial governance in England. It serves as a primary source for understanding the organization, practices, and procedures of the Exchequer, granting insights into medieval economic and administrative systems.