Scope and Contents From the Sous-sous Fonds: 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...