Volume 97

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 tuition, board, rooms, re-examination and miscellaneous fees, board of professors, rents, donations, endowed funds, and inflows from bank borrowing. While monthly salaries are detailed by individual employee, aggregated monthly expenditures are provided for the following categories: pension...