Balancing the Books
Libraries Unlimited Inc (Verlag)
978-1-61069-111-6 (ISBN)
Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measurement methods and their relationship to assessment, this book effectively addresses the questions often posed by acquisition librarians pertaining to accounting. It also directs readers to other authoritative resources for help on accounting topics outside the scope of the work.
The book begins by addressing the specific issues involved with library accounting. Section two provides the reader with a fundamental grasp of accounting principles by providing readers with definitions, examples, and templates to help them understand and apply accounting standards to their unique situations. In section three, the reciprocal relationship between accounting and budgeting is examined, and the author further explores how budgeting can be used by librarians in deciding what they want to measure and what those metrics should be. The final section covers important regulations and standards—for example, those promulgated by the Government Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB).
Rachel A. Kirk, PhD, is associate professor and collection management and acquisitions librarian at Middle Tennessee State University, Murfreesboro, TN.
Contents
Introduction
Section I: Existing State of Accounting in the Library Science Field
Chapter 1: Job Responsibilities of Acquisitions Librarians
Chapter 2: Fiscal Management Responsibilities of Library Directors
Chapter 3: Acquisitions or Accounting Preparation in Library and Information Science Programs
Chapter 4: Necessary Skill Sets
Section II: Accounting
Chapter 5: Generally Accepted Accounting Principles for Different Types of Libraries
Chapter 6: The Philosophy of Accounting and How Transactions are Measured
Chapter 7: Connecting Library Activities to Financial Performance Using Basic
Chapter 8: Reporting
Chapter 9: Internal Controls
Section III: Budgeting
Chapter 10: Philosophy of Budgets
Chapter 11: Practicalities of Budgets
Chapter 12: Budgeting Technique
References
Index
| Erscheint lt. Verlag | 10.12.2012 |
|---|---|
| Sprache | englisch |
| Maße | 216 x 279 mm |
| Gewicht | 510 g |
| Themenwelt | Sozialwissenschaften ► Kommunikation / Medien ► Buchhandel / Bibliothekswesen |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 1-61069-111-3 / 1610691113 |
| ISBN-13 | 978-1-61069-111-6 / 9781610691116 |
| Zustand | Neuware |
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