Volume 95

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