Records accounts receivable and accounts payable for the various funds of Missouri State Teachers College. Includes monies received as well as entries for various funds regarding operation of the college. Funds include Salaries of Officers, Teachers, and Janitors, Furniture, and Improvements, Rural Education, Repairs, Furnishings, Fire Escapes, Paving, New Equipment and Supplies, Coal, Steel, Water Tank, Coal Deficiency, Incidental, Student Activities, Library, Boiler Repairs, Laboratories, Manual Training, Basketry and Handiwork, Training School, and Agriculture.