Cely shipping accounts: Accountability and the transition from oral to written records, The

Accounting Historians Journal, The, Dec 1995 by Hooper, Keith

An amount of 132 francs was provided to William Aldereche to manage the ship and pay the crew from Bordeaux . The money was paid to Aldereche by the respective agents of the three merchants

the Cely brothers and their cousin

and spent at the French ports of La Rochelle, Bloy, Ile of Rethe and Bordeaux to re-supply the ship on the return voyage. Each merchant contributed 44 francs

approximately L4

. Giles Buckingham appeared to be the agent for Richard Cely and William Maryon, while John Speryng acted for George Cely. In the account below William Aldereche records the amounts he received from the servants of the three partners.

File 13 fo. 55.

Item resseyuyd of Geylys Bekyngham for my mayster

Rychard Cely at Bordyows

xl ffrankys

Item resseyuyd of hym at Bloye

iiij ffrankys

Item resseyuyd of John Speryng at Bordyows for my mayster George Cely

xl ffrankys

Item resseyuyd of hym at Bloy

iiij ffrankys

Item of my mayster Wylliam Maryon

xl ffrankys

Item resseyuyd at Bloy of Geylys Bekyngham for my mayster Wylliam Maryon

iiij ffrankys

Just over half the 132 francs William Aldereche received was used on the second and final instalment of the crew's wages to cover payment for the return voyage. The time taken on the return voyage was usually four to six weeks

file 14 fo. 49-58

. On this first voyage, though, the ship was delayed at Plymouth eleven weeks to replace the broken mizzen mast.

According to the wage roll, apart from the master and purser, there was a crew of twelve on the Margaret Cely. The wage roll of the ship was as follows.

(Wage roll omitted)

Although the ship's master earned four times that of the lowest paid seamen, on the whole the wage differentials were fairly modest and more egalitarian than later eighteenth and nineteenth century differentials.

Besides the payment of wages, William Aldereche, as purser incurred many expenses victualling the ship for the return voyage. An analysis of his accounts reveals the main items of expenditure as being bread, beer, meat, replacements and repairs, and some personal costs while ashore. These items were purchased at the French ports of Rochelle, Bloy, Ile of Rethe, and Bordeaux. Purchases of supplies made at these ports had to last until the next re-victualling stop at Plymouth. At these French ports William Aldereche spent in all, 64 francs

approximately 6

. The money was all allocated as follows: 50% beer, 17% personal costs ashore, 12% repairs, 10% miscellaneous, 8% bread, and 3% meat. His personal costs ashore were not detailed -- a noticeable omission.

For the return leg of the voyage from Bordeaux, William Aldereche received 132 francs and paid out just over 131 francs in wages and expenses. The Celys appear to have had a very shrewd idea of how much a purser on the Bordeaux run should spend, for William Aldereche was left with very little money over from the original 132 francs. Or was it perhaps that William Aldereche spent up to the limit of his allowance? For example, he listed an item of 6 francs as, 'my cotys at Bordyows'