Accounting Standards and Interpretations
- American Institute of Certified Public Accountants (AICPA)
- AICPA Online - Exposure drafts are also published in the Journal of Accountancy.
http://www.aicpa.org/index.htm
- AICPA Professional Standards. Chicago, Ill.: Published for the American Institute of Certified Public Accountants by Commerce Clearing House.
Ref HF 5667 .A43
- AICPA technical practice aids.
Chicago, Ill.: Published for the American Institute of Certified Public Accountants by Commerce Clearing House.
Ref HF5616.U5 A585.
- AICPA audit and accounting manual: nonauthoritative practice aids / edited by Moshe S. Levitin. Chicago, Ill.: Published for the American Institute of Certified Public Accountants by CCH Inc.
Ref HF5667 .A5523
- FASB Financial Accounting Standards Board
- View the text of FASB pronouncements including Standards, Financial Accounting Concepts, Interpretations, Technical Bulletins and EITF Abstracts. These documents appear as originally published and may not reflect revisions or updates to the original pronouncement.
http://www.fasb.org/
- Accounting Standards. Current Text. Financial Accounting Standards Board. Volume 1: General Standards and Volume 2: Industry Standards.
Ref HF 5616.U5 A35.
- Accounting Standards. Original Pronouncements. Financial Accounting Standards Board. Ref HF 5616. U5 A3646.
- Contains all FASB and AICPA standards.
- FASB statements and interpretations. Stamford, Conn.: Financial Accounting Standards Board
Ref HF5601 .F46 - Statements
Ref HF 5601 .F461- Interpretations
- FASB. Statements of financial accounting concepts Stamford, Conn.: Financial Accounting Standards Board.
Ref HF5616.U5 A37
- GASB (Governmental Accounting Standards Board)
- http://www.gasb.org/
- Restatements of Standards
- Note that the Miller GAAP Guide, Miller Government GAAP Guide, Miller GAAS Guide and Miller European Accounting Guides are also available in Lexis-Nexis Academic
- Miller GAAP Practice Manual: restatement and analysis of other current FASB, EITF, and AICPA pronouncements. Jan R. Williams, Joseph V. Carcello, Judith Weiss, eds. San Diego: Harcourt Professional Publishing.
Ref HF5616.U5M54 2001
- Miller GAAP Guide: restatement and analysis of current FASB standards. San Diego: Harcourt Professional Publishing
Ref HF5616 .U5 M5 2002
- Miller Governmental GAAP Guide for State and Local Governments. San Diego:
Harcourt Professional Publishing.
Ref HJ 10.2 .M54 2000.
- GAAS Guide. Chicago: CCH, 2007.
Ref HF5667 .M514 2007
- International Accounting
- International Accounting Standards Board (IASB)
http://www.iasb.org
- International finance and accounting handbook. 3rd Edition. New York: Wiley, 2004
REF HF5686 .I56 H36 2003
- Miller European Accounting Guide
- Accessible through Lexis-Nexis Academic
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Corporate Documents and Financial Statements
Annual Reports
Corporate annual reports and SEC filings are often found on company webpages under links for "investor relations" such as www.johnsonandjohnson.com or www.ibm.com.
- SEC Filings
- www.sec.gov
- Lexis-Nexis Academic Universe
- Most SEC filings are also available in the Lexis-Nexis Academic Universe database. Select SEC Filings and Reports from the Business menu.
- Mergent Online (Library Webpage)
- This database includes approximately 11 years of data from corporate balance sheets, income statements and cash flow statements in addition to selected ratios and descriptive information for both US and foreign corporations. Mergent also provides access to a company’s most recent year of SEC filings.
- Compustat- North America (Campus labs)
- 20 years of annual financial data on corporations is available from the Compustat database. Select Research Insight from the applications list in any of the campus labs to access the Compustat data.
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Databases and Indexes
- ABI/Inform Complete (Library Webpage)
- ABI is a comprehensive database providing indexing and abstracts for over 1000 business periodicals for information on accounting, advertising, marketing, economics, human resources, finance, taxation, computers, and more. Many of the articles are full-text.
Example of a search using the classification code for accounting in ABI
Example: Location Search for a Country combined with a Subject Search for Accounting
- Academic Search Premier (Library Webpage)
- Although not strictly a business database, Academic Search Premier does provide some coverage of the business literature, including several accounting journals. This would be a good database to search for articles on accounting issues in the general press and non-accounting sources.
- Business Source Premier (Library Webpage)
- The Business Source Premier database provides broad access to the business literature including journals and trade publications in accounting. Many of the articles indexed are available full-text.
Example of a search by geographic location and subject in Business Source Premier
- CCH Tax Research Network (Library Webpage)
- Federal and state tax codes, regulations, cases and commentary are available in this database.
- Lexis-Nexis Academic (Library Webpage)
- Lexis-Nexis Academic provides full-text of news, law reviews and federal and state statutes and case law. The databases also includes a number of accounting and tax publications such as the Miller GAAP Guides. Lexis also includes articles in international newspapers that can be very helpful in researching accounting standards in other countries.
Example of search for newspaper articles in Lexis
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Dictionaries and Handbooks - THE SECOND LINK IS BROKEN
- Accounting Dictionary - Financial Glossary (from Ventureline.com)
- http://www.ventureline.com/glossary.htm
- Investor Words http://www.investorwords.com/
- http://www.investorwords.com/
- Accounting Trends and Techniques.
Ref HF5681.B2A35
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Organizations and Associations
- American Accounting Association
- http://aaahq.org/
- American Institute of Certified Public Accountants/AICPA
- http://www.aicpa.org
- Institute of Internal Auditors
- http://www.theiia.org/
- Institute of Managerial Accounting
- http://www.imanet.org/
- National Association of State Boards of Accountancy
- http://www.nasba.org/nasbaweb/NASBAWeb.nsf/WPHP?OpenForm
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Web/Internet Resources for Accounting
- Rutgers Accounting Web
- http://accounting.rutgers.edu/
- Digital Accounting Collection
- http://www.olemiss.edu/depts/general_library/dac/files/pamphlets.html
- Sarbanes-Oxley.com
- http://www.sarbanes-oxley.com/
- Tax and Accounting Sites
- http://www.taxsites.com/
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Accounting Journals
Many accounting journals are available online through one of our database subscriptions. This is a select list of titles available online. Please check the list of Journals & Periodicals for an alphabetical list of all journals. It is recommended that you begin your research project with an article database such as ABI or Business Source Premier.
Accounting Horizons
Accounting, Organizations and Society
Accounting Review
Accounting Technology
CPA Journal
International Journal of Accounting
Journal of Accountancy
Journal of Accounting Research
Practical Accountant
Strategic Finance
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Selected Books
There are many resources for accounting in the circulating collection. Suggested search terms include:
accounting - corrupt practices
accounting - standards
activity-based costing
auditing
auditing, internal
financial statements
corporations - accounting
cost accounting
international business enterprises - accounting
managerial accounting
- Accounting best practices. Steven Bragg, Hoboken, NJ: Wiley, 2007 HF5635 .B818 2007
- Link to online catalog for details http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=334729
- Annual reports 101: what the numbers and the fine print can reveal about the true health of a company. Michael C. Thomsett. New York: American Management Association, 2007. HG4028.B2 T47 2007
- Link to online catalog for details http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=333579
- Essentials of cost accounting for health care organizations. Steven A. Finkler, David M. Ward and Judith J. Baker. Sudbury, MA: Jones and Bartlett Publishers, 2007. HF5686.H7 F563 2007
- Link to online catalog for details http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=334810
- Federal government auditing: laws, regulations, standards, practices & Sarbanes-Oxley. Edward F. Kearney. Hoboken, NJ: Wiley, 2006 KF6235 .F43 2006
- Link to online catalog for details http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=322769
- Financial accounting: tools for business decision making. Paul d. Kimmel. 4th ed. Hoboken, NJ: Wiley, 20007. HF5635 .K538 2007
- Link to online catalog for details http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=326758
- Greed and corporate failure: the lessons from recent disasters. Alicia Micklethwait. New York: Palgrave Macmillan, 2006. HD2747 .H36 2006
- Link to online catalog for details http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=333354
- International financial reporting standards: a practical guide. Hennie van Greunig. Washington, D.C.: World Bank, 2006. HF5611 .G74 2006
- Link to online catalog for details http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=332801
- Manager’s guide to compliance. Anthony Tarantino. Hoboken, NJ: Wiley, 2006. KF1357 .T37 2006
- Link to online catalog for details http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=327555
- More than a numbers game: a brief history of accounting. Thomas King. Hoboken, NJ: Wiley, 2006. HF5616.U5 K53 2006
- Link to online catalog for table of contents http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=336082
- Wiley IFRS: Interpretation and application of international financial accounting standards. New York: John Wiley and Sons, 2007. HF5626 .E67 2007
- Link to online catalog for details http://cheng.wpunj.edu/cgi-bin/Pwebrecon.cgi?BBID=334801
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