8 resultados para Financial statements - Accounting - Standards

em Harvard University


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Resumo:

This long and narrow leather-bound volume, sometimes referred to as the Long College Book, contains early records of Harvard's two governing boards, the Corporation and the Board of Overseers, as well as a miscellany of entries, made in multiple hands, on assorted topics. Although its proper title is College Book 1, the spine title reads "College Book 1 & 2" due to a nineteenth century labeling error. Proceedings from Corporation and Overseers' meetings were entered unsystematically in this volume, alongside financial statements and other records. The varied purposes of the individual quires which make up this volume, along with the early scarcity of paper, contribute to its disorganized nature. One scholar described it as "jumbled together in a haphazard way now impossible of explanation," although several other scholars have attempted to explain its organization. Some entries are in Latin.

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This subseries contains five one-page account statements consisting of "Col. Marshall's Account" for 1781 to 1790; washing charges in 1800; payments in 1807 and 1808 to "Mrs. C."; credits and debits for 1812-1813; and a statement of money received from the Pemberton Fund between 1812 and 1819.