Cash book, 1921 September - 1923 July

This cash book employs double-entry accounting and records monthly receipts (revenue) on the left-hand pages and payments (expenses) on the right-hand pages. The primary categories of receipts are board and tutition, graduate school, summer school, board of professors, stationery, rents, farm, endowed funds, laboratory fees, skating pond, Haverford Union, incidentals, interest, and inflows from bank borrowing. Aggregated monthly expenditures are provided only once every six months for the following categories: salaries, provisions, wages, family expense and furniture, fuel and light, lawn and garden, laboratories, machine shop, library, infirmary, gymnasium and athletics, printing and advertising, incidentals, interest, insurance, taxes, and repairs and improvements. Payments in this cash book include numerous purchases of securities for endowed funds.

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