Introduction to budgeting and strategic planning : What is a budget? ; Budgeting and the library's strategic planning process ; Types of budgets that may be used in libraries ; Budgetary approaches ; Budgetary tools ; Financing libraries ; Budgetary controls ; Cash flow, forecasting and tools of determining the size of the budget ; Forecasting ; Budget planning team and budget preparation process ; Budget presentation
Accounting concepts : Accounting history ; Financial and managerial accounting ; Basic accounting equation ; Generally Accepted Accounting Principles (GAAP) and the Governmental Accounting Standards Board (GASB) ; The auditing process ; Cash-basis and accrual-basis accounting ; The balance sheet ; The income statement ; The statement of cash flows ; Chart of accounts ; Accounting cycle
Library budget development process and participants : Budget calendar ; Budget process questions ; Budget checklist ; How is the dollar amount of the library's budget allocation determined? : San Diego State University; Chula Vista Public Library; Schaumburg Township District Library ; Budget development team participants
Library performance measures and operating ratios : Standards, inputs, outputs, processes, satisfaction, and outcomes ; Benchmarking ; Data sources ; Programmatic needs ; What can we afford?
Budgeting and forecasting : Budgeting ; Types of budgets ; Master budget : Operating budget; Financial budgets; Capital budgets; Other budgets; Budget buildup ; Budgeting techniques or formats : Line-item budgets; Program budgets; Performance budgets; Zero-based budgets ; Forecasting
Revenue sources : Tax-supported academic libraries ; Privately supported academic libraries ; Tax-supported public libraries ; Fines and fees ; Philanthropy : Ongoing support; Capital campaigns; College and research library philanthropy; Public library philanthropy; Local public library philanthropy ; Foundations and grants ; Other revenue opportunities
Capital budgets : Capital budgeting ; Capital budgeting decisions ; Capital budgeting in the profit and nonprofit sectors : Net Present Value (NPV); Internal Rate of Return (IRR); Net present cost; Annualized cost ; Estimating capital needs ; Financing capital projects : Bond issues; Funding from the parent institution; Foundation grants; Developer fees ; Estimating capital budgets for library buildings ; Case study: New library branch for San Diego State University : What factors drive the need for a new library building?; Who will be served?
Budget approval and control : Budget submittal, approval, and communication ; Control ; Financial Control process ; Financial dashboards : Modifying budgets; Financial conditions analysis; Financial audits; Deviant financial behavior and fraud
Budgetary categories, comparisons, forms, and the balanced scorecard : Budgetary categories ; Budget comparisons : Historical comparisons; Future estimates; Budgetary systems; Balanced scorecard; Financial and budgetary forms.