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 the cost-billing procedures implemented by a private company library. Formulae for billing are explained in the context of provision of commercial services at competitive market prices within a balanced budget. (JKP)

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)

The ABCs of financing church and synagogue libraries are presented in this guide as Acquiring Funds, Budgeting, and Cash Accounting. Acquiring funds and the basic means needed to start a library are described, including resources such as books, shelves, office supplies, and financial resources; ideas and methods are presented for soliciting both…