The ABCs of financing church and synagogue libraries are presented in this guide as Acquiring Funds, Budgeting, and Cash Accounting. Acquiring funds and the basic means needed to start a library are described, including resources such as books, shelves, office supplies, and financial resources; ideas and methods are presented for soliciting both types of resources from the congregation. The concept of the library as an investment and attribute for the church/synagogue is also discussed. A discussion on budgeting encompasses: forming a planning committee; creating and maintaining an effective image to present to the congregation; sending questionnaires to the community to gain valuable feedback about current and future services; promoting and publicizing (including recommended readings on the subject); and specific aspects of accounting (e.g., budget hearings, line item budgets, program budgets, and annual budget allocation). Aspects of cash accounting are explained and demonstrated in tables, including ordering procedures, administering library funds, verifying cash balances, using a bookkeeping journal, recording expenditures and receipts by category, monitoring expenditures, and utilizing bookkeeping forms. Appendices provide suggestions for approximately 150 fund raising activities as well as sample bookkeeping forms. (SD)