Cash book, 1919 September - 1921 August

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 revenue are board and tuition, rents, farm, endowed funds, laboratory fees, incidentals, and inflows from bank borrowing. Aggregated monthly expenditures are listed for the following categories: salaries, provisions, wages, family expenses and furniture, fuel and light, lawn and garden, laboratories, machine shop, library, infirmary, gymnaisum and athletics, printing and advertising, incidentals, insurance, taxes, and repairs and improvements. Payments include numerous purchases of securities for endowed funds.

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