This program examines how bookstores, like other businesses, are best operated within a system of financial controls that allow the owner/manager to predict performance and then measure outcomes against those predictions. Special attention is paid to the control of cash flow and the information needed to obtain an operating line of credit. Through the use of a series of Excel worksheets (available to ABA members on BookWeb), booksellers will be shown how to integrate such a system into their store operations. Special attention will be paid to issues relating to small- and medium-sized stores. This session is open to all ABA bookstore members and is recommended for Bookseller School registrants.