Financial Management of Libraries and Information Centers

CONTENTS



Introduction



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



Glossary

Index