Burger, Robert H. Financial Management of Libraries and Information Centers. Libraries Unlimited, 2017. ISBN: 978-1-4408-5013-4
Description
This book provides a logical, organized way for library school students, librarians, and others such as library board members to gain the specific knowledge critical to the financial management of libraries and information centers. It covers a full spectrum of topics and skills— from the basics of budgeting, accounting, and financial statements to audits, forecasting, risk management, and revenue sources.
Table of Contents
SECTION I: FINANCIAL STATEMENTS
Chapter 1: Financial Management as Information Management
Chapter 2: Novice Financial Management: Your First Budget
Chapter 3: Basic Financial Statements
Chapter 4: The Accounting Process, or How Financial Statements are Produced
Chapter 5: How Governmental Financial Statements Differ from Not-for-Profit and For-Profit Financial Statements
Chapter 6: Other Elements of Financial Statements and Financial Statement Analysis
Chapter 7: Internal Control and Auditing of Financial Statements
SECTION II: BUDGETING
Chapter 8: Estimation, Forecasting and Financial Risk Management
Chapter 9: Budgets: General Aspects
Chapter 10: Budgets: Heuristics, Choice Architectures, and Decision Traps
Chapter 11: Capital Budgeting
SECTION III: REVENUES
Chapter 12: Time Value of Money
Chapter 13: Revenue Sources: Tax Revenue
Chapter 14: Bonds and Their Role in Revenue for Capital Projects and Other Areas
Chapter 15: Revenue Sources: Tuition, Grants, Gifts and Fundraising, Fees and Fines
SECTION IV: EXPENDITURES
Chapter 16: Contract Basics
Chapter 17: Expenditures: Personnel
Chapter 18: Expenditures: Collections
Chapter 19: Expenditures: IT, Facilities, and Other Operating Expenses
SECTION V: COST ACCOUNTING IN LIBRARIES
Chapter 20: Cost Accounting: General Aspects, Types of Costs, Cost Calculations
Chapter 21: Cost Accounting: Role in Measurement and Evaluation of Services
Chapter 22: Cost Accounting: Activity Based Costing
Chapter 23: Cost Accounting: Differential Costing and Break Even Analysis
SECTION VI: MARKETING AND COMMUNITY TRUST
Chapter 24: Marketing, Public Affairs, and Development
Chapter 25: Ethics and Financial Management
SECTION VII: CONCLUSION
Chapter 26: Conclusion
