Guide to the Business and Finance Division records, 1956-1983
Contains the records of the Business and Finance Division of Duke University. The Business and Finance Division, divided between three departments (Accounting, Business Auxiliaries, and Data Processing), existed from 1962 until 1985. Prior to 1962, the unit was called the Business Division. Types of materials include memoranda, correspondence, manuals, handbooks, grant proposals and newsletters, and organizational records from three departments. Major subjects include Duke University administration, auxiliary services, Business Division, Business and Finance Division, data processing, finance, Office of the Executive Vice President, and student housing. English.
- Record Group
- Business and Finance Division records
- Duke University. Business and Finance Division
- 10 Linear Feet, 10,000 Items
- David M. Rubenstein Rare Book & Manuscript Library
Contains memoranda, correspondence, printed matter including manuals, handbooks, grant proposals, newsletters, and organizational records from the three departments of the Business and Finance Division (and its predecessor, the Business Division. The Accounting Department Records (1956-1978, bulk 1965-1978), primarily include publications, handbooks and memorabilia, organized by the office of origin. Offices represented in this collection are the Controller, Accounting Operations, Cost Accounting, and Plant Accounting. The Business Auxiliaries Records (1968-1978) are the office subject files of director Hamilton Hoyler, and represent especially the Housing, University Stores, and Computing/Data Processing departments under his supervision. Data Processing Records, (1961-1983, bulk 1964-1979), include materials from the Duke University Computing Center (DUCC), Triangle Universities Computation Center (TUCC), Institutional Data Processing Office, Academic Computing Office, and various technology related committees, both prior to and after the department's incorporation into Business Auxiliaries. These records include the subject files and chronological files of director Hamilton Hoyler, as well as printed matter from later Computation Center heads. Materials range in date from 1956 to 1983 (bulk 1964-1979).
Access to the Collection
Researchers must register and agree to copyright and privacy laws before using this collection.
For a period of twenty-five years from the origin of the material, permission in writing from the office of origin and the University Archivist is required for use. After twenty-five years, records that have been processed may be consulted with the permission of the University Archivist.
In off-site storage; 48 hours advance notice is required for use.
Use & Permissions
Copyright for Official University records is held by Duke University; all other copyright is retained by the authors of items in these papers, or their descendants, as stipulated by United States copyright law.
How to Cite
[Identification of item], Business and Finance Division Records, Duke University Archives, David M. Rubenstein Rare Book & Manuscript Library, Duke University.
The Accounting Department series is arranged into four subseries. The Office of the Controller's records include memoranda, two General Accounting Procedures handbooks, and a small unbound booklet. The Accounting Operations Office records contain memoranda and correspondence from the Chief Accountant, and later the Manager of Accounting Operations. The Plant Accounting Office, which managed capital assets (especially equipment) and space utilization, contains Plant Accounting memoranda. Cost Accounting Office records contain an oversized spiral bound volume containing fully allocated cost schedules of all revenue producing components of the university, including the schools, medical center, service departments and business auxiliaries.
Includes memoranda, two General Accounting Procedures handbooks that were issued by the Controller, and a small unbound booklet.
This office was headed by the Chief Accountant, and later the Manager of Accounting Operations. Contains memoranda.
Don Underwood managed this department from 1971 until 1977, is the author of most of the memoranda in this folder. The Plant Accounting Department was responsible for managing capital assets.
This office was created in 1970, with John Adcock as Manager. During that fiscal year, the Cost Accounting Department, as a part of its implementation of a new cost accounting system, published an oversized spiral bound volume containing fully allocated cost schedules of all revenue producing components of the university, including the schools, medical center, service departments and business auxiliaries.
Hamilton Hoyler, as Director of Business Auxiliaries, was responsible for the departments of Administrative Data Processing and the Computer Center, Dining Halls, Housing Management and University Stores. Contains subject files, memoranda, correspondence, and printed matter.
Contains Duke University Computing Center and Triangle Universities Computing Center materials, including the Duke University publication, Data Dump, memoranda, and correspondence.
In 1962, the university branch formerly known as the Business Division was reorganized and renamed. The newly formed Business and Finance Division was headed by the Vice-President for Business and Finance, the chief fiscal officer of the university, who reported to the president. The Business and Finance Division was organized into the following departments from 1962-1974: Accounting, Business Auxiliaries, Data Processing, Dining Halls, Management Services, Personnel, Plant Engineering and Maintenance, Physical Planning, and University Stores. The largest of these divisions were Accounting, Business Auxiliaries, and Data Processing.
The Controller headed the Accounting Department. This position was occupied by S.C. Harward from 1961 until his promotion to Treasurer in 1972, whereupon J. Peyton Fuller, previously Assistant Controller and Information Systems director, was named Controller. John F. Adcock assumed the position of Deputy Controller in 1974. E. L. Heywood, J. W. Lipscomb, and S. J. Fultz all held the title of Assistant Controller during the Accounting Department's tenure under the auspices of the Business and Finance Division. The Accounting Operations Office employed the Chief Accountant, a position occupied by E. L. Haywood from 1938 to 1964, whereupon William Warrick took over service in this capacity. His title was changed to Manager of Accounting Operations in 1970, and he was succeeded by Homer Bass in 1974. The Plant Accounting Office was created in 1972 to manage capital assets (especially equipment) and space utilization. Don Underwood was the Manager of Plant Accounting from 1971 until 1977. The Cost Accounting Office was created in 1970, with John Adcock as Manager. During the Accounting Department's time in the Business and Finance Division, it also contained offices of Information Services, the Bursar, Insurance, Internal Audit, Accounting Systems and Procedures, and Budgets and Measurements.
The Business Auxiliaries Division was organized in 1974 in an effort to bring all the revenue producing branches of the Business and Finance Division under the domain of one office. The departments of Administrative Data Processing, Dining Halls, Housing Management and University Stores, along with the Computation Center, were all brought under the leadership of Hamilton Hoyler, former director of Data Processing.
Under the category of Data Processing fell the departments of Administrative Data Processing, Institutional Data Processing (later Academic Data Processing), the Computation Center, Medical Center Data Processing, and, for a short time, a Systems and Programming department. Data Processing was established in 1966 with Hamilton Hoyler as Director; when Data Processing became part of Business Auxiliaries in 1974, the department continued to report to Hoyler in his role as Director of Business Auxiliaries.
In 1974, the Business and Finance Division underwent major reorganization. Under the new setup, the Business and Finance Division consisted of several departments. The Accounting Department now included the offices of Accounting Operations, Accounting Systems and Procedures, Budgets and Measurements, Cost Accounting, Internal Audit, and Plant Accounting. The Business Auxiliaries Department now included Administrative Data Processing, the Computation Center, Dining Halls, Housing Management and University Stores. The Personnel Department remained its own entity. Public Safety now included the Police Department, Safety Office and Traffic Departments. The Special Utilities department included Tel Com Systems. The Treasurer's Department now included the Bursar's Office, Investment Management and Student Loans. The University Architect, Department of Physical Planning, and Physical Plant Department now included the divisions of Building Maintenance, Grounds Maintenance, Plant Engineering, Plant Operations, Plant Services, and Materials Support.
In 1985, upon the retirement of longtime Vice President for Business and Finance Charles Huestis (1966-1985), the department was again reorganized, this time falling under the direction of the Executive Vice President.
- Vice President for Business and Finance records. (University Archives, Duke University. )
- Business Division records. (University Archives, Duke University. )
Click to find related materials at Duke University Libraries.
- Duke University. Computation Center
- Duke University. Office of the Executive Vice President
- Duke University. Business and Finance Division
- Duke University. Business Division
- Duke University. Auxiliary Services
- Duke University. Business and Finance Division
- Duke University -- Officials and employees -- Handbooks, manuals, etc.
- Duke University -- Student housing
- Duke University -- Finance
- Duke University -- Handbooks, manuals, etc.
- Duke University -- Administration
- Duke University -- Data processing
Transfer; 1974; A74-18.
Transfer; 1974; A74-145.
Transfer; 1974; A74-176 .
Transfer; 1974; A74-192.
Transfer; 1975; A75-155.
Transfer; 1976; A76-30.
Transfer; 1977; A77-193.
Transfer; 1978; A78-9.
Transfer; 1978; A78-105.
Transfer; 1978; A78-125.
Transfer; 1979; A79-4.
Transfer; 1979; A79-34.
Transfer; 1979; A79-108.
Transfer; 1979; A79-120.
Transfer; 1980; A80-51.
Transfer; 1980; A80-114.
Transfer; 1982; A82-30.
Transfer; 1982; A82-109.
Box 1: A82-109, A74-18, A74-145, A77-193, A79-34
Box 2: A79-120, 79-34, 77-193, 74-145, A79-34, A80-114, A80-51
Boxes 3-5: A79-108
Box 6: A78-125, A78-105
Box 7-8: A76-30
Box 9: A74-192, A74-176, A82-30, A79-4, A82-30
Box 10: A82-30, A74-176, A74-192
Box 11: A78-9, A75-155
Processed by Cat Saleeby
Completed May 2002
Encoded by Emily Glenn, April 2003