ERIC Number: EJ314118
Record Type: Journal
Publication Date: 1985
Reference Count: N/A
Internal Control Systems in the Library Environment.
Begg, Robert T.
Journal of Academic Librarianship, v10 n6 p337-42 Jan 1985
Examines system for safeguarding assets and guaranteeing reliability of library's financial records within context of management functions that comprise accounting controls: planning by budget or other standard of comparison; operation of effective accounting and record-keeping system; personnel management practices. Cash controls as example of internal control are discussed. (36 references) (EJS)
Publication Type: Journal Articles; Opinion Papers
Education Level: N/A
Authoring Institution: N/A