Volume 74

Scope and Contents This cash book employs double-entry accounting and records receipts (revenues) on the left-hand pages and payments (expenses) on the right-hand pages. The primary categories of receipts are board and tuition, board of professors, stationery, rents, farm, endowed funds, interest, laboratory fees, incidentals, and inflows from bank borrowing. Payments were categorized as provisions, family expenses and furniture, fuel and lights, repairs and improvements, incidentals, stationery, wages,...