From 1843 to about 1947 the office of Secretary and Bursar managed most of the University's financial affairs. In 1929 the Assistant Bursar was appointed Comptroller. In 1947 the Comptroller was made responsible for business operations at the University, including accounting, insurance and budgets. This record group includes unbroken series of account books and all other financial records arising from the daily operations of the University and maintained since 1843, first by the office of the Bursar and later by the Comptroller. However, certain series of financial records, notably annual statements and endowment and mortgage files come under the direct responsibility of the Board of Governors and accordingly form part of Record Group 4.
ADMINISTRATIVE RECORDS, 1923-1980
General Administrative Records, 1923-1978
Subject Files of the Comptroller and the Bursar, 1923-1957, 30 cm (c.1) RESTRICTED
This archive contains student loans files; statistical data on staff, salaries, and finances; and a file on the publication of R.C. Fetherstonhaugh's McGill University at War 1914-1918 and 1939-1945. Listed.
Records of Comptroller, ca 1968-ca 1978, 3 m (c.349-c.358) RESTRICTED
Records relating to budgets, pension plans, various studies for the Conference of Rectors (CREPUQ), salary administration, and detailed estimates and budget submissions to the government of Quebec.
Records of Director of Finance, ca 1964-1968, 1 m (c.2-c.4) RESTRICTED
Financial records of the Space Research Institute.
Building Correspondence and Records, ca 1928-ca 1965, 80 cm (c.359-c.360, c.377)
This series contains materials about the use and repairs of McGill owned buildings including Dawson College 1947-1950, Peterson Residence and Ross House, 1946-1950, the Radiation and Eaton Electronics Laboratories, 1962, and properties listed by street addresses, 1928-1965.
Budget Records, 1956-1980
Budgets of McGill University, 1956-1961, 1976-1980, 5 reels, 25 fiche (See Microform Inventory) RESTRICTED
Budget sheets give information on account number, department, and approved amounts for salaries and items of expenditure, as well as authorizations for budget changes. The arrangement is by account number.
Budget Files, 1966-1976, 6 m (c.276-c.290, c.365-c.368) RESTRICTED
These consist of budget applications, approved budgets, and accompanying correspondence between department heads and the Budget Office. They are arranged in order of budget account number and listed by department.
ACCOUNTING RECORDS, 1843-1975
Ledgers 1843-1975
General Ledgers of McGill University, 1843-1968, 1970-1975, 58 vols, 14 reels, 4.5 m, (c.5-c.68) (See Microform Inventory) RESTRICTED
The ledgers are the principal set of books recording financial transactions of the University. Entries are posted to the ledgers from books of original entry such as journals. The ledgers record the debtor and creditor accounts of the various University departments and funds by fiscal year which after ca 1900 begins 1 June. They contain figures relating to salaries, insurance, equipment, maintenance of buildings, disbursement of endowed funds, and revenues received from fees, investments, and interest. The volumes for 1843-1901 are indexed and some contain plans of University property for auction as well as the financial transactions relating to each lot. After 1920, statements are arranged by account number. After 1970, the ledgers are on microfilm or fiche. They are listed from 1933 to 1975.
General Ledgers of Royal Victoria College, 1922-1963, 4 vols, 40 cm (c.69-c.72) RESTRICTED
These ledgers document investments, residence fees, scholarships, student loans and maintenance, among other subjects, giving date, particulars, debit, credit, and new balance. The arrangement is by account number within each year. Listed.
General Ledgers of Macdonald College, 1938-1943, 2 vols, 13 cm (c.73-c.74) RESTRICTED
These ledgers give information on the date, folio or date of voucher particulars, debit, credit and new balance. Listed.
Endowment Ledgers of McGill University, 1857, 1897-1925, 1972-1974, 2 vols, 8 cm, 8 reels (c.75-c.76; See also Microform Inventory) RESTRICTED
These ledgers record name of donor, amount given, purpose and conditions of endowment, and payments received from donor.
Investment Ledgers of McGill University, 1822-1919, 5 vols 35 cm (c.77-c.80, c.260) RESTRICTED
After 1901, the ledgers are divided into bond, stock and mortgage investments. The mortgage ledgers give information on principal, details about the property, conditions of loan, interest payments and balance. Arrangement is by the name of the mortgagee. The bond and stock ledgers record shares, names of companies and interest received. There is also a register of bonds, stocks and list of mortgages, 1822-1904 (c.260). Listed.
Sub-Ledgers, Appropriation and Special Ledgers, 1888-1975
Sub-Ledgers of McGill University, 1888-1921, 7 vols, 35 cm (c.150-c.156) RESTRICTED
These records give information on receipts and disbursements by fiscal year for departments, chairs, salaries, maintenance, scholarships and other accounts.
Accounts Payable Records, 1919-1922, 2 vols, 10 cm (c.267, c.271) RESTRICTED
These records give information on receipts and disbursements monthly for each account.
Appropriation Ledgers of McGill University, 1922-1948, 1951-1975,
57 vols, 7 m, 172 reels (c.81-c.137, c.157-c.165; See also Microform Inventory) RESTRICTED
The ledgers control the spending of the various accounts throughout a given year. In addition to describing each account, entries provide the following details: account number, date, order number or folio, encumbrances, orders or contracts placed/orders paid or cancelled/total unpaid orders, expenditures: items/total, appropriations: items/total, free balance. The arrangement is by account number. Included with this series are the Montreal Neurological Institute and Montreal Neurological Hospital Ledgers, 1973-1975. The title of this series from 1922 to 1939 is Distribution Ledgers. After 1951 the ledgers are on microfilm or fiche.
Appropriation Ledgers of Macdonald College, 1940-1943, 3 vols, 20 cm (c.138-c.140)
These ledgers provide a description of each account and give the following details: account number, date, order number or folio, encumbrances: orders or contracts placed/orders paid or cancelled/total unpaid orders, expenditures: items/total, appropriations: items/total, free (unencumbered) balance. Arranged by account numbers. Listed.
Special Funds Ledgers of McGill University, 1921-1976, 11 vols, 1 m, 241 reels (c.141-c.149, c.160-c.165, c.345) (See Microform Inventory)
These ledgers were used to control the management of funds for research, scholarships, and prizes. The ledgers provide a description of each account and give the following details: number, date, order number, encumbrances: orders or contracts placed/orders paid or cancelled/total unpaid orders, expenditures: items/total, appropriations: items/total, free (unencumbered) balance, purpose of fund and remarks. From 1921-1939 the title is Funded Revenue Ledger. The series is partially listed. After 1949 the ledgers are on microfilm and listed.
Trust, Deferred and Income Ledgers, 1967-1975, 15 reels (See Microform Inventory)
Monthly statements containing account numbers, department or fund, particulars of appropriations, encumbrances, expenditures, and balance. They are arranged by account numbers.
Journals, 1864-1983
Journals of McGill University, 1843-1960, 26 vols, 2 m, 10 reels (c.166-c.189, c.196-c.198) (See Microform Inventory)
The journals provide a record of financial transactions with statements of accounts to be debited and credited, and include Royal Victoria College and Macdonald College. They are the original book of entry. After 1954 the journals are on microfilm and are listed in the Archives Microfilm Inventory. There is a separate Journal of the Royal Institution 1843-1852 (c.166). Listed.
Journal Vouchers of McGill University, 1968-1982, 26 reels, 258 fiche, (See Microform Inventory)
These vouchers are arranged by folio number and document the transactions of the ledgers and journals. Listed.
Interest Journals of McGill University, 1897-1908, 1915-1927, 1930-1938, 6 vols, 25 cm (c.190-c.195)
These journals give the following details: title of investment, amount of capital invested, when repayable, amount of interest paid, with dates. From 1897 to 1921 they are titled Interest Journal Arrears (c.190-c.192) and from 1921-1938 Interest Due and Interest Due Journal, (c.193-c.194), and Interest Due Record, (c.195).
Cash Books, 1843-1983
Cash Books of McGill University, 1843-1978, 51 vols, 4 m, 393 fiche (c.199, c.201-c.249) (See Microform Inventory)
This series dealing with funds, fees and investment revenue, includes cash books of Royal Victoria College and Macdonald College. R.V.C. Cash Books after 1936 and McGill University Cash Books after 1952 are on microfilm and are listed in the Archives Microform Inventory. After 1973 the title changes from Cash Books to Cash Journals. They are not yet listed for years 1857-1944 (c.201-c.240).
Other Cash Books, 1855-1857, 1896-1904, 3 vols, 15 cm (c.200, c.250, c.251, c.361)
These comprise the Cash Book of the Royal Institution, 1855-1857 and the Cash Book of McGill University, which appears to have been kept separately from the main Cash Book series, 1896-1897, 1898-1903, and a Rough Cash Book of McGill University, 1902-1904.
Day Books, 1858-1898
Day Books of McGill University, 1858-1898, 7 vols, 40 cm (c.253-c.259)
These list income from various sources, funds and disbursements for specified goods and services. They are arranged chronologically by day of month.
Miscellaneous Accounting Records, 1831-1944
Collection Books, 1858-1880, 2 vols, 5 cm (c.261-c.262)
These list monies received by the McGill Collectors including rents and donations by benefactors. They are arranged chronologically.
Account Books for Special Purposes, 1834-1944, 30 cm (c.252, c.263, c.265, c.264, c.267, c.271)
These consist of Royal Institution Cash Payments, 1831-1832 (c.265); a Royal Institution account book which includes lists of properties and accounts paid on behalf of McGill College, 1834-1845 (c.252); a memo Book, 1897-1934 (c.263); and a Record Book, 1935-1944 (c.264).
Monthly Statements of McGill University, 1921-1923, 1933, 1934, 1936, 4 vols, 25 cm (c.268-c.270)
The statements give the following details: appropriation, amounts of expenditure, outstanding orders and balance unexpended. The arrangement is by account number within each month. These records do not form complete runs and were retained as samples.
Recapitulation of Fees of McGill University, 1936-1942, 4 vols, 25 cm (c.272-c.275) RESTRICTED
These volumes show the following details for each student: receipt numbers total, sex, health evaluation, registration and graduation, library, faculty, tuition, supplementals, board and residence and student activities. They are arranged chronologically.
Vouchers from Sir William Macdonald, 1891-1898, 4 cm (c.347)
These consist of vouchers sent by Macdonald to the Secretary and Bursar's Office relating to the Physics Building and alterations to the East Wing of the Engineering Building.
Library Deposit Book and Deposit Vouchers, 1833-1892, 3 cm (c.347)
Bursar's record of deposits left as security for books borrowed from McGill College Library.
Printed Statements, 1898-1917, 1 vol, 4 cm (c.364)
These provide a summary of annual income and expenditure by departments.
Comparative Statistical and Financial Statements, 1900-ca 1943, 4 cm (c.377)
These statements cover Macdonald College, 1906-1938 and McGill, 1900-1922.
Macdonald College, Repair Shop Job Orders Ledger, 1950-1953, 3 cm
(c.362)
Financial details of the activities of the Repair Shop.
Employee Earning Records, 1899-1947
Salary Records, 1899-1947, 48 vols, 5 m (c.291-c.339) RESTRICTED
These give the staff member's name and record the amount and the date of each payment. From 1899 to 1920 they are titled Salary Lists and arranged in quarterly blocks, by department (c.291). The arrangement after 1920 is by fiscal year by department. From 1920 to 1935 the records and titled Salary and Wages sheets and from 1935 to 1947 they are called Employee Earning Records.
Salary and Wage Counterfoils, 1939-1945, 5 vols, 50 cm (c.340-c.344) RESTRICTED
Monthly salary lists recording cheque number, name and address, and amount paid; also includes the Payroll Journal, recording cheque number, salary and deductions. They are listed.
Banking Records, 1856-1916
Bank Books of the Royal Institution, 1856-1916, approx. 100 vols, 30 cm (c.266, c.347-c.348)
Bank books of the R.I.A.L. in account with Royal Trust (1901-16) (c.266), the Bank of Montreal, Molson's Bank, the City Bank, and Mechanics' Bank. Most of the books are with Molson's Bank, cover only one or two years, and relate to accounts for specific departments, e.g. Observatory or endowed functions, e.g. the Anna Molson Medal and the Macdonald Scholarships. Undesignated funds are recorded in several Bank of Montreal books extending over periods of up to ten years.
Bank Books of the McGill Normal School, 1867-1889, 25 vols, 5 cm (c.347)
Normal School Bank books, usually covering one year or less, were kept in account with Molson's Bank.
Bank Books of McGill High School, 1867-1870, 6 vols, 1 cm (c.347)
These were kept in account with Molson's Bank and the City and District Savings Bank.