Question
लेखांकन एवं लागत लेखांकन
Answer :
Word Count : 539
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लेखांकन एवं लागत लेखांकन किसी भी शैक्षणिक पुस्तकालय की वित्तीय व्यवस्था के महत्वपूर्ण अंग हैं। पुस्तकालय में पुस्तकों, पत्रिकाओं, ई-संसाधनों, फर्नीचर, कंप्यूटर, उपकरणों तथा अन्य सेवाओं पर होने वाले व्यय का व्यवस्थित अभिलेखन, वर्गीकरण और नियंत्रण लेखांकन के माध्यम से किया जाता है। इसका प्रमुख उद्देश्य उपलब्ध वित्तीय संसाधनों का उचित उपयोग सुनिश्चित करना, आय-व्यय का स्पष्ट विवरण रखना तथा पुस्तकालय प्रशासन को वित्तीय निर्णय लेने में सहायता प्रदान करना है। शैक्षणिक पुस्तकालयों में लेखांकन के अंतर्गत प्राप्त होने वाली धनराशि और किए जाने वाले व्यय का नियमित रिकॉर्ड रखा जाता है। विश्वविद्यालय या महाविद्यालय से प्राप्त अनुदान, सदस्यता शुल्क, विलंब शुल्क, दान, पुस्तकालय शुल्क तथा अन्य आय
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