Overview

Perhaps not your favourite part of being a librarian, accounting is nevertheless a critical component of the business of running a library, and librarians with a working knowledge of accounting are more effective decision-makers. G. Stevenson Smith's """"Accounting for Libraries and Other Not-for-Profit Organizations"""" provides practice accounting information for those librarians who don't want to be accountants, but do want to keep track of the bottom line. This update of the classic text provides the fundamental principles of library accounting for practitioners. Practical use of accounting basics ensures that librarians: work effectively with financial managers, trustees and others; create and maintain a financial system that ensures controls of resources; and keep accurate and useful records of financial information on library transactions. Accounting fundamentals such as accounting systems, reporting and closing are all clearly explained with examples. The new edition also explains how library managers and directors can work within the library's financial system to achieve goals. Library specific examples are provided to explain how to perform specific accounting functions. The book includes a glossary.

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9780838907580

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Not every librarian needs to understand accounting, but for those who do, this is a welcome revision of [a] classic textbook.

"""Not every librarian needs to understand accounting, but for those who do, this is a welcome revision of [a] classic textbook."""

Author Information

G. Stevenson Smith is a professor of accounting at West Virginia University in Morgantown. His research has appeared in such professional Journals as Issues in Accounting Education, Journal of Accounting and Public Policy, Journal of Accounting Education, International Journal of Accounting, and Library Trends. He has provided consulting services for governmental organizations and conducted seminars on accounting for nonprofits. Smith is a Certified Public Accountant with a master's degree of business administration from Michigan State University and a doctoral degree in accounting from the University of Arkansas.

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