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…

A simple and cheap manual double entry continuous transaction posting system with running balances is developed for bookkeeping by small libraries. A very small library may operate without any system of fiscal control but when a library's budget approaches three figures, some kind of bookkeeping must be introduced. To maintain control over his…

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)

This guide discusses how collections budgets are planned, built, defended, and implemented. Each topic is illustrated with sample budgets and allocations typical of academic and public libraries serving their respective communities. Step-by-step guidance is offered to administrators and boards for meeting patrons' needs while addressing today's…