Managerial Accounting for Libraries & Other Not-For-Profit Organizations

The only book of its kind, this step-by-step guide focuses on accounting methods that fit the nonprofit world, such as responsibility accounting, life cycle costing, and activity-based accounting as an alternative to traditional cost reporting. New to this edition are current cost estimates, new or updated figures on break-even analysis, lease alternatives, journal entries, and variable and fixed costs, and a quick-reference glossary that will help you "talk the talk."With more than 50 figures and examples illustrating library-specific scenarios, this step-by-step guide walks you through the process of forecasting, budgeting, evaluating performance, and analyzing costs.Smith, G. Stevenson is the author of 'Managerial Accounting for Libraries & Other Not-For-Profit Organizations', published 2002 under ISBN 9780838908204 and ISBN 0838908209.