Volume 94

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 for receipts are board and tuition, re-examination and miscellaneous fees, board of professors, stationery, rents, endowed funds, farm, laboratories, music department, and inflows from bank borrowing. Aggregated annual expenses (without detail) are provided for the following categories: salaries, pension...