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The ledgers include the following accounts: profit and loss, income, general expenditure, debts, rents, stock, university buildings, apparatus, library, museum, mechanics' library, medical library, furniture, Island of Shuna, cash, Bank of Scotland, Glasgow Union Bank, City of Glasgow, charges, law expenses, bursaries and prizes, interest, repairs, soiree, insurance and taxes, subscription, janitor, musical catalogue, fireproof apartment, feu duties, various laboratories, parliamentary expenses, chair of applied mechanics, medical faculty, dispensary, educational endowments scheme, geological lectureship. There are also accounts for various named individuals. The ledgers are indexed.