Volume 76

Scope and Contents This cash book employs double-entry accounting with receipts (revenues) recorded on the left-hand pages and payments (expenses) recorded on the right-hand pages. The primary categories of receipts are board and tuition, board of professors, stationery, rent, farm, Jones Farm, endowed funds, laboratory fees, incidentals, and inflows from bank borrowing. The payments are categorized into provisions, wages, family expenses and furniture, fuel and lights, farm, Jones Farm, lawn and garden,...