To familiarize the student with the basic principles of library financial administration, including budgeting and planning within the mission and goals of the organization. Upon completion of the course the student will understand and be able to construct program, line item and capital budgets, understand the methodology involved in cost/benefit analysis, be able to read and decipher library financial and auditing documents, and work with library accounting personnel. Topics include line item, program, and capital budgets, cost benefit analysis, capital projects, and fiduciary responsibilities of individuals and entities having responsibilities for financial administration in the library. The use of Microsoft Excel at a basic level is assumed and will be needed for several class assignments.