At Nagoya University, books are treated as assets in principle, and their acceptance is to be inspected by the library. The outline is posted on the following page (PDF file).
https://www.nul.nagoya-u.ac.jp/guide/siryo/kyosyokuin_guide_e.pdf (English)
For details on how to operate the financial accounting system or which is the budget for purchasing them, please check the manual of the financial accounting system or contact the accounting office.
Accounting Office Homepage (required certification by Nagoya University ID)
https://portal.nagoya-u.ac.jp/app/group/faculty/business/procedure/finance/accounting-system/center (Japanese)