Definition of "Al-khatamah"
Pertaining to the fiscal administration of the ‘Abbasids (AD 750–945), it was a book that contained record of the tax collected, financial totals, items of expenditure and receipts. The treasury officer (al- jahbadh) used to present it just as if he were putting ‘his seal’ on the month by its presentation (and thus the name al-khatamah). Alternatively, the name al-khatamah referred to the fact that the treasury officer had put his seal on the document as an evidence of its being correct and valid. It seems that the al-khatamah was somewhat similar to the present day statement of income and expenditure.