Cash book, 1914 February - 1917 April

This cash book employs double-entry accounting and records monthly receipts (revenues) on the left-hand pages and payments (expenses) on the right-hand pages. The primary categories of revenues are board and tuition, board of professors, stationery, rents, farm, endowed funds, laboratory fees, incidentals, and inflows from bank borrowing. Most of the payments are aggregated monthly expenditures organized into the following categories: salaries, provisions, wages, family expenses and furniture, fuel and lights, farm, lawn and garden, laboratories, machine shop, library, infirmary, gymnasium and athletics, stationery, printing and advertising, incidentals, insurance, and repairs and improvements.

(Adapted from a report by G. Richard Wynn, Emeritus Vice President of Finance and Administration)