I wonder that some better scholar than myself should not have explained
the phrase "Flemish account;" but though I cannot quote authority for
the precise expression, I may show whence it is derived. To _flem_, in
old Scotch (and in old English too, I believe), is to "run away;" in
modern slang, to "make oneself scarce," "to levant." _Flemen_ is an
outcast, an outlaw. It is easy to understand the application of the word
to accounts. Your querist should consult some of the old dictionaries.