In Eastern Normandy at the end of the Middle Ages, the preserved accountings appear like general or final accountings. Held in 'simple part', these countable registers for which we preserve important series from 14th to 16th centuries, present a structural and rhetoric uniformity who question historians about accountings practices and genesis. From the studies of incipit registers, accountings vocabulary and marginal mentions, these accounts allow to inferred considerations about the accounting year, the collectors and the silent partner as well as the countable process filiation (structure, vocabulary, recording mechanism, etc.) : so many elements which finally question the registers uses and the collectors and seigniorial expectations.
