Treasurer's Day Books

Collection

Identifier: 7/1/7

Staff Only

Scope and Contents

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.

Dates

1854-1870

Creator

Northwestern University (Evanston, Ill.). Treasurer (Organization)

Conditions Governing Access

This collection is stored off-site and requires two business days advance notice for retrieval. Please contact the McCormick Library at specialcollections@northwestern.edu or 847-491-3635 for more information or to schedule an appointment to view the collection.

Extent

2.00 Volumes

Language of Materials

English

Additional Description

Abstract

This series includes two volumes used by Northwestern University's 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.

Method of Acquisition

These records were transfered to the Northwestern University Archives from Ed Dublin in the Business Office on May 15, 1980 and were accessioned as part of #80-74.