Volume 85

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 receipts 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 for the following categories: salaries, provisions, wages, family expenses and furniture, fuel and...