Accounting for Libraries and Other Not-for-Profit Organizations / Edition 2

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Perhaps not your favorite 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 practical 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 mangers, trustees, and others
-- Create and maintain a financial system that ensures controls of resources
-- 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. Includes a glossary.

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Editorial Reviews

Library Journal
Not every librarian needs to understand accounting, but for those who do, this is a welcome revision of Smith's classic textbook. Smith (accounting, West Virginia Univ.) carefully walks the reader through basic accounting principles and practices using pertinent examples and exercises. He clearly develops concepts and explains why the modified accrual method (MAM) is preferred for libraries over the cash basis or accrual method. Basic fund groups are examined, and the entire book builds to an analysis of combined financial statements, audits, and the use of financial and performance ratios. Smith's Managerial Accounting for Libraries and Other Not-for-Profit Organizations (ALA, 1991) is more concerned with internal financial reporting. A few other works are broader in scope: Madeline J. Daubert's Financial Management for Small and Medium-Sized Libraries (ALA, 1993), Ann Prentice's Financial Planning for Libraries (Scarecrow, 1996. 2d ed.), and Betty J. Turock and Andrea Pedolsky's Creating a Financial Plan (Neal-Schuman, 1992). Recommended for library administrators lacking a business or accounting background.--Skip Auld, Chesterfield Cty. P.L., VA Copyright 1999 Cahners Business Information.
This new edition discusses and explains the methods of financial accounting to be followed by small and medium-sized libraries and other not-for-profit organizations that do not issue their own debt securities. Taking into account numerous changes that have occurred in NFO financial reporting since the 1983 edition, Smith (accounting, West Virginia U.) presents ten chapters that discuss the foundations of fund accounting, and accounting for the major fund groups. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9780838907580
  • Publisher: American Library Association
  • Publication date: 7/28/1999
  • Edition description: 2ND
  • Edition number: 2
  • Pages: 322
  • Product dimensions: 6.00 (w) x 9.10 (h) x 0.90 (d)

Table of Contents

Pt. 1 The Foundations of Fund Accounting 1
1 Where Are We Headed? 3
2 Those Pesky Debits and Credits 10
3 Which Accounting System Are We Using? 39
4 Making Budget Dollars Make Sense 78
5 End of a Year: Closing Entries 104
Pt. 2 Accounting for the Major Fund Groups 121
6 Introduction to the Twin Funds: The General and Special Revenue Funds 123
7 The General Fund and Special Revenue Fund with Journal Entries 150
8 The Capital Projects Fund and the General Fixed Assets Account Group 178
9 Endowment and Agency Funds 206
10 Combined Financial Statements and Analysis of the Results of Performance 235
Answers to the Exercises 273
Glossary 303
Index 315
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