Volume 79

Scope and Contents This cash book employs double-entry accounting with monthly 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, rents, farm, Jones Farm, endowed funds, laboratory fees, incidentals, and inflows from bank borrowing. The payment pages aggregate monthly expenditures into the following categories: salaries, provisions, wages, family expenses and...