This book is for community leaders, librarians, library committees, volunteers, aid workers and others who are interested in the practical aspect of starting and maintaining a successful library. Throughout the developing world, countless dedicated people respond to the pressing need for information in their communities by helping to start a…

Explains the principles and mechanics of double-entry bookkeeping as a part of the accounting cycle to produce a functioning set of accounting records. Suggests that libraries need to have accurate and timely information about their spending to gain financial control and protect against fraud and abuse. (LRW)

Discusses financial and physical asset protection in libraries based on principles of internal control. Elements of internal control are explained: reliable personnel; physical safeguarding of assets; separation of duties; adequate documentation; independent checks; proper procedures and authorizations; and bonding, job rotation, and enforced…

When a university acquires the library of a national institute and the institute's active and worldwide membership expects continued and uninterrupted access to services from the collection, shockwaves can reverberate throughout the university's main library and among its staff. This was especially true for the Reference Department of the…

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…

Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)

Rutgers University Libraries are using a Microsoft Access database to track the purchase of books requested by teaching faculty for use in the Reserve Collection. Reports are generated which show what is purchased, how money was spent. Combined with circulation figures and LC Subject areas, the database provides documentation of library support of…