Revolutionary Army accounts were created in the offices of the Treasurer and the Comptroller. They record the issuance and redemption of certificates within the state. These records often include the names of claimants, the dates the certificates were issued and/or redeemed, the service provided, and the amount paid to the claimant. In some cases, the record includes how the proceeds were used. In numerous cases, the payments covered land entry fees for plots of land in what is now Tennessee.

The records also document the settlement of the state claim against the federal government for expenses incurred throughout the war. These records were mainly created by State Agent Abishai Thomas, who was appointed to settle the accounts. Using the records of the claims settled by the state in various districts, Thomas created a comprehensive account of all claims settled by North Carolina, often with attached journals of remarks about the claims. These were then presented to the U.S. Commissioner of Army Accounts, who determined how much the federal government would pay per claim. Thomas included that amount and calculated the difference between what North Carolina had already paid the claimant and the amount that North Carolina was reimbursed by the federal government.