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)

Presents recipients of the 1995 American Institute of Architects/American Library Association Library Buildings Awards Program. Most descriptions contain: names of the library, library director, and architects; library location; historical background; and building description including photographs, site plans, square footage, collection and…

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)