Volume 84

Scope and Contents This cash book employs double-entry accounting and records monthly receipts (revenues) on the left-hand pages and payments (expenses) on the right-hand pages. The primary categories of revenues are board and tuition, board of professors, stationery, rents, farm, endowed funds, laboratory fees, incidentals, and inflows from bank borrowing. Most of the payments are aggregated monthly expenditures organized into the following categories: salaries, provisions, wages, family expenses and...