The fonds consists of ledger books and bound ledger sheets, documenting the assets, revenues and expenses of the University, student loans and awards, faculty salaries, and other expenses. Most of them were kept in a numbered sequence, which has been mostly retained.

Fonds consists of records produced by or for UBC Financial Services which document the University’s finances, including annual financial reports and statements, budgets, appraisals, and staff training. The records are arranged in four series: Financial Reports and Statements, Budgets, Appraisement, and Training Documentation.