Day Book, 1865-04-01 - 1870-06-10

This series includes two volumes used by the University Treasurer to record day to day transactions under his aegis from 1854 to 1870. The bulk of the transactions, both receipts and payments, were for cash. The transactions are entered chronologically, with each days' entries balanced at the close of the day. The cash received was credited to the Treasurer's cash account in the Accounts Ledgers and vouchers were credited or debited from the appropriate account. Entries are in a single entry format.

The entry “Sundries” in the Day Books is followed by a breakdown of how the funds were generated or disbursed. When the sum is transferred to the Accounts Volumes they are designated as “Sundries”, hence the Day Books are the only record of how cash was handled in individual transactions. The Day Books are not posted to the Cash Books or Ledgers of the University, although the Treasurer's cash accounts include sums listed in the Day Books.

The Day Books provide detailed information on the scope of the duties of one of the University's major officers during Northwestern's formative years, as well as providing unique information on University financial transactions. The volumes should be used in concert with the Accounts' Records series (7/1/2). The various Treasurer's accounts in the Ledgers document the entire scope of the Treasurer's duties, while the Day Books series also augments financial reports found in the Trustee minutes.