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Treasurer's Day Books

 Collection
Identifier: 7/1/7
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

Conditions Governing Access

This collection is stored off-site and requires 48 hours 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

Abstract

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.

Method of Acquisition

These volumes were transferred to the Northwestern University Archives prior to June 1, 1974 as part of Accession #74-157.

Processing Information

Thomas Dorset, April 1981.
Title
Guide to the Treasurer's Day Books
Author
Thomas Dorset
Date
01/04/1981
Description rules
Describing Archives: A Content Standard

Repository Details

Part of the Northwestern University Archives Repository

Contact:
Deering Library, Level 3
1970 Campus Dr.
Evanston IL 60208-2300 US
847-491-3635