The 90 journal articles, manuals, and reports listed in this bibliography were selected from the literatures of business, public administration, and library and information science. Emphasis is on articles that define and clarify activities or suggest innovative ways of applying new techniques. Most articles have been published since 1981. (CLB)

Examines system for safeguarding assets and guaranteeing reliability of library's financial records within context of management functions that comprise accounting controls: planning by budget or other standard of comparison; operation of effective accounting and record-keeping system; personnel management practices. Cash controls as example of…

Although appropriate for all librarians, this primer is aimed at beginning librarians and students pursuing library science degrees, and covers 150 terms used in most libraries. The purpose of the primer is to encourage its readers to analyze their use of the defined business terms and to expose them to new and applicable terminology. The work…

Developed to provide library directors, staff, and board members with information for performing accounting and financial management functions, this guide answers frequently asked questions, describes common practices and processes, provides examples and suggested formats for selected financial reports, and identifies issues that may require…

Provides a detailed guide to preparing library budgets and describes several types of budgets. Steps to preparing a final document are outlined, including identifying objectives, assessing and prioritizing needs, data collection and analysis, presentation to the funding agency, and evaluation and monitoring of the final budget. (CLB)