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…

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…

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…