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Download full textJones, Frederick S. – 1975
Budgeting and accounting control of serials are examined based on a survey of 100 academic and public libraries. The questionnaire used in the survey stressed classification and encumbering of serials but was open-ended to encourage commentary. The lack of consensus among respondents regarding the budgetary control of serials precluded the…
Descriptors: Accounting, Budgeting, Classification, College Libraries
