The collection includes three bound ledgers, one with a cover, as well as four loose ledger pages. The ledger numbered 48.663 contains a listing of receipts from July 1, 1901 to July 1, 1906. Categories include Acts 1862, 1890 and special Appropriations; Incidentals; Creamery; Farm; Garden; Electric Lights; Shops; Laundry; Mess; Uniform; Fees; Text Books; and Total. The names listed appear to include both faculty and students.

Two ledgers contain what appears to be an identical listing of Holders of Bonds under the Act of March 5, 1900. These ledgers also contain various campus expenditures from 1900-1908. The Ledger 1900-1903 lists the following categories of expenditures: New Barracks, New Shops, Infirmary, Science Hall, President House, Equipment, Incidentals, Heat and Power, Barm, Furniture, Machinery, Willis House. Ledger 1900-1908 includes expenditures in the following categories: New Barracks, New Shops, Infirmary, Science Hall, Agricultural Hall, Equipment, Incidentals, Steam Heat, Water Works, and Building Fund.

Four loose leaves of ledger pages contain an undated listing of insurance records includes compus building valuations, insurers, and other insurance information. The Poluicies commence 1906-1914.