АССОUNTІNG ОF LІBRАRY FUNDS

Abstract

The relevance of the study of accounting of library funds lies in the constant changes in current legislation of Ukraine and the lack of a comprehensive approach to determining the accounting mechanism of library funds in modern conditions. The purpose of the article is a comprehensive study of the accounting system of library funds in modern conditions. In the course of research the methods of theoretical generalization, system approach, analysis, synthesis, induction, deduction are used. The article establishes the essence of library funds in accordance with current legislation. The objects and units of accounting of library funds are generalized by three groups according to the current legislation: editions, audiovisual documents, electronic editions. The requirements for accounting of the library fund are determined. In the system of the accounting mechanism of library funds there are three types of accounting: library, accounting and statistical. It is proved that the library accounting of the fund is conducted in order to establish the number of documents in departments and the library as a whole, it shows the order of documents and their disposal, provides control over storage, availability and movement of documents, promotes optimal formation and use of library funds. It is established that the library accounting is conducted by the library staff individually and in total in the relevant documents – inventory books and the Book of total accounting of the library fund. The accounting of the fund is conducted in total and is carried out by registering the receipt and disposal of documents of the library fund on the basis of primary documents submitted to the accounting department. Accounting is conducted in the relevant primary documents, registers of analytical and synthetic accounting. Statistical accounting establishes accurate data on the size, composition and movement of the library fund for the compilation of statistical reporting. All these types of accounting are interconnected and complementary. The practical value of the study is to determine the sequence of accounting of library funds in accordance with current legislation in all areas of the accounting mechanism.