Contabilitatea fondurilor de bibliotecă

Abstract

According to the definition, library is a public or self-owned organized collection of publications, or it is and informing, cultural and educational institution that buys, preserves and organizes this type of collections in order to satisfy the demand for reading and information of the beneficiaries. The main bookkeeping documents of the library funds are considered all the documents, which confirm the entry or exit of the library collections, no matter in what form this may happen. The libraries' collections include: books, publications, musical documents, manuscripts, graphical documents, cartographies, audio-video, electronics, micro formats, patents on inventions, regulatory documents, industrial catalogues, etc., and these are obligatory to the libraries' strict records' keeping. Keeping record of the library's collections means registering the got or eliminated, in a particular order, documents and is significant to the ruling body of the library in the process of planning, organization of the events, statistical analysis of the library, preserving and maintaining the integrity of the collection. In order to always be aware of the situation of each library’s document and of all collections, the libraries, through a quantitative and quality point of view, are obliged to organize a unique system of registering, supervising and controlling of documents' entry and exit, which includes: keeping record on a technical and operating basis, bookkeeping and statistical records' keeping.