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Snyder, Herbert – Library Administration and Management, 1999
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)
Descriptors: Accounting, Bookkeeping, Financial Needs, Library Administration
Hoffman, Herbert H. – 1977
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…
Descriptors: Accounting, Bookkeeping, Budgeting, Budgets
