Cash book, 1880 September - 1888 May

This cash book employs double-entry accounting with monthly receipts (revenues) appearing on the left-hand pages and payments (expenses) appearing on the right-hand pages. The accounts were recorded by three Treasurers of the Corporation: David Scull (September 1880 - October 1883), Edward Bettle Jr. (October 1883 - October 1884), and Asa S. Wing (October 1884 - May 1888). A summary of annual revenues and expenses appears at the end of each fiscal year. The receipts consist primarily of aggregated summaries of cash received by category, although there are some more detailed individual entries. Most of the payments were aggregated into monthly expenditures under the following categories: provisions, salaries, family expenses and furniture, fuel and lights, repairs and improvements, incidentals, stationery, wages, laundry, laboratory, apparatus, printing and advertising, lawn, garden, observatory, machine shop, and interest.

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