Volume 89

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, graduate school, summer school, board of professors, stationery, rents, endowed funds, farm, incidentals, interest, re-examination fees, and inflows from bank borrowing. Aggregated monthly expenditures are provided every six months for the following categories: salaries,...