Page 149 - DLIS003_LIBRARY ADMINISTRATION AND MANAGEMENT

Library Administration and Management

Notes Here is a Specimen of a ledger
Name of the library: Year:
Budget provision: ` Head:

Allocation Register or Allotment Register: In the allocation register accounts are maintained
head-wise and subject-wise. Separate financial records are maintained in the library for books,
periodicals, binding, stationery, contingency, postage, etc. under approved budget heads. It
helps us in knowing, at any point of time, how much money under what head and on which
subject is spent or committed/ encumbered and how much remains as balance to be spent.
Technically speaking, though the ledger and the allocation register are two different records,
their purposes are the same.

Here is the specimen of an allocation register

`

General Invoice Register or Bill Register: The specimen of a bill register is as under:

In this register the serial numbers given in column one are termed as the voucher number of this
bill. The office copy of each bill is arranged in a serial number in a separate file after the same has
been processed and paid for. This arrangement helps the library staff in finding out any
information regarding any item at any time as the voucher number of the bill links it to all
registers in library sections and relevant records.

Monthly Expenditure Statement: This statement helps the operator of each head of expenditure
to know the latest position of the grant at the end of every month. A specimen of the monthly
expenditure statement is given below:

144 LOVELY PROFESSIONAL UNIVERSITY