Volume 86

Scope and Contents This cash book employs double-entry accounting and records monthly receipts (revenue) on the left-hand pages and payments (expenses) on the right-hand pages. The primary categories of revenue are board and tuition, rents, farm, endowed funds, laboratory fees, incidentals, and inflows from bank borrowing. Aggregated monthly expenditures are listed for the following categories: salaries, provisions, wages, family expenses and furniture, fuel and light, lawn and garden, laboratories, machine...