Abstract This segment of Sharpest Tool in the Shed provides an overview of acquisitions accounting principles and how these concepts can help acquisitions staff and budget managers monitor, track, and project the collections budget to prevent overspending or underspending. Focusing primarily on encumbrances, this article will review the basic accounting equation for library funds, identify common encumbrance problems and pitfalls, and briefly discuss the impact of library system migrations on encumbrances and fund data.

中文翻译：

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管理收款预算的会计概念

摘要 Sharpest Tool in the Shed 的这一部分概述了购置会计原则以及这些概念如何帮助购置人员和预算经理监控、跟踪和规划收款预算以防止超支或支出不足。本文主要关注产权负担，将回顾图书馆资金的基本会计等式，识别常见的产权负担问题和陷阱，并简要讨论图书馆系统迁移对产权负担和资金数据的影响。