After 1862 the accounts were kept in volumes by each bursar. Daily expenses are recorded chronologically in journals and cash books, with the information also recorded in ledger books which are classified by expense type. The responsibilities of each bursar change over time and the ledger book page headings, listed below, will indicate which bursar is responsible for a particular expense type at a particular time.

After the 1862 reforms the College produced audited accounts to a standardised Cambridge format. These accounts papers consist of annual statements, abstracts of accounts and inspectors' reports, and year end accounts for the College, used by the inspectors of accounts and submitted to the Governing Body. Correspondence is sometimes included in these files.

Until 1926 the financial year began on Michaelmas. In 1926 it was changed to begin on 1 September and in 1968 it was changed to begin on 1 July.