Lemieux Library
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Subject Guide
Accounting
Liaison Librarian: Karen Gilles
Book - Stacks   |  Books - Reference Resources (non-circulating)   |  Class Support   |  Country Information   |  Databases   |  Dictionaries, Glossaries and Encyclopedia   |  Directories   |  Electronic Books   |  Electronic Journals   |  Ethics   |  Government Sites   |  Industry Information   |  International Organizations   |  Internet Sites   |  Journals   |  Marketing   |  News   |  Organizations   |  Ratios   |  Research Guides & Resource Pages   |  State Resources   |  Statistics   |  SU Department Homepage  


Book - Stacks
 
Accounting trends & techniques
Published by the American Institute of Certified Public Accountants, this work reviews the previous year's trends using company annual reports as its base. Library has 2002-
HF5681 .B2 A35 2002
 
Wiley CPA examination review 2002
Financial accounting and reporting business enterprises; Business law and professional responsibilities; Accounting and reporting : taxation, managerial, governmental, and not-for-profit organizations.
HF5661 C72341-HF5661 .C7243 2002
 

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Books - Reference Resources (non-circulating)
 
Accountants' handbook
v. 1. Financial accounting and general topics (includes discussions on international standards, financial statement analysis and financial instruments) -- v. 2. Special industries and special topics (pensions, retirement plans, compensation)
REF HF5621 .A22 1999
 
Accounting standards. Current text as of June 1 Financial Accounting Standards Board.
REF HF5616 .U5 A35 2000
 
Accounting standards. Original pronouncements Financial Accounting Standards Board.
REF HF5616 .U5 F537
 
Exposure draft (Financial Accounting Standards Board) Financial Accounting Standards Board.
REF HF5601 .E5
 
FASB discussion memorandum
Library has: 1978-1991
REF HF5601 .F3
 
FASB interpretation Financial Accounting Standards Board.
Full texts of FASB Interpretations are cumulated and reprinted in : Original pronouncements REF HF 5616 .S4
REF HF56O1 .F5
 
FASB technical bulletin Financial Accounting Standards Board.
REF HF5601 .F7
 
Invitation to comment Financial Accounting Standards Board.
REF HF5601 .I5
 
Statement of financial accounting concepts Financial Accounting Standards Board
Full texts of Statements of Financial Accounting Concepts are cumulated and reprinted in : Original pronouncements. REF HF5616 .S4
REF HF5601 .S4
 
Statement of financial accounting concepts Financial Accounting Standards Board.
Full texts of Statements of Financial Accounting Concepts are cumulated and reprinted in : Original pronouncements. REF HF5616 .S4
REF HF5601 .S4
 

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Class Support
 
Accounting Study Guide
Brief study guides for beginning accounting students and intermediate students. Brief definitions of terms and links to one page outlines of topics in accounting. For example, click on Ratio and it links to a page of sample ratios with definitions. Topics include components of financial statements, examples of balance sheet information and more.
 
Uniform CPA Examination
Try out sample questions and the tutorial from this website.
 

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Country Information
 
Ernst & Young
Ernst & Young's website is filled with information for those interested in international accounting, tax issues, selected industry reports and country information. For the latter, search by country and then look for further links under publications or library. Industry information can be found from a pull-down tool bar. A variety of other white papers, reports and news items can be accessed in the library section of the web site.
 

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Databases
 
Accounting Literature from Lexis-Nexis Academic
Available through this database: Accountant's Liability: Focuses on information needed to successfully litigate and defend accountant liability cases. Accounting and Auditing Enforcement Release: Releases from the Security and Exchange Commission (SEC) that are enforcement actions taken for violations of SEC and federal rules. Accounting Series Releases: SEC interpretations of the many SEC documents, laws & rules affecting American securities, both private & public sectors. Accounting Technology: Focuses on technology in accounting. Accounting Today: Information on marketing and developing an accounting practice. AICPA Accounting and Auditing Publications: Material from various American Institute of Certified Public Accountants (AICPA) publications. The file includes the full text of all the articles from the Journal of Accountancy, Tax Adviser, CPA Letter, and the Tax Division Newsletter. AICPA CPA Letter: A publication of the American Institute of Certified Public Accountants (AICPA). AICPA Journal of Accountancy: A publication of the American Institute of Certified Public Accountants (AICPA). AICPA Publications: Contains authoritative and semiauthoritative professional accounting material. The file includes the full text of pronouncements from the American Institute of Certified Public Accountants (AICPA). Controller's Report (IOMA): This publication provides financial management strategies. FRR SEC Financial Reporting Release: SEC Financial Reporting Release. Journal of Business Strategy: Provides information influencing purchasing in the areas of consulting, acquisition and competitive analysis. Miller GAAP Guide: The Miller GAAP Guide (Generally Accepted Accounting Principles) explains and analyzes all critical accounting principals and pronouncements currently in use, including FASB Statements, Interpretations, Technical Bulletins, ARB's and APB's. Miller GAAS Guide: The Miller GAAS Guide (Generally Accepted Auditing Standards) describes the auditing standards, practices and procedures promulgated by the AICPA. Miller Government GAAP Guide: The Miller Governmental GAAP Guide discusses all the promulgated accounting principles applicable to financial reporting by state and local governments. Miller GAAP Emerging Issues Task Force: Analyzes and explains all current issues for which FASB's Emerging Issues Task Force has reached a consensus since its establishment in 1984, except for those that have been nullified by a subsequent authoritative pronouncement. Miller European Accounting Guide: The European Accounting Guide is a companion volume to Miller GAAP Guide. Miller GAAP - not for Profit Organization Audit: A guide for performing audits for not-for-profit organizations. OMB Literature: Contains Office of Management & Budget literature. Practical Accountant: Provides users with practical tax and accounting money-making advice and time-saving tips. Staff Accounting Bulletin: Contains the staff's views on various issues such as disclosures, financial statements, income statement classification of charges, the use of regulations, and other accounting related issues.
 
Business & Management Practices
Information on the practical aspects of business management including case studies and "how-to" articles. Draws from over 800 sources. Limiters includes the ability to retrieve US or non-US resources. In addition searches can be qualified by department: Accounting & Finance, Human Resources, Information Technology, Marketing and Sales and Operations. Password controlled for access to FULLTEXT. See database page for more information.
 
Business Source Complete
Business Source Complete provides full text access for over 9,500 titles, including over 1,000 peer-reviewed journals covering the business fields of accounting & tax; banking, finance & insurance; human resources; management; marketing; MIS; operations and management. It also covers the disciplines of economics and public administration. Contains important scholarly titles back to 1886 and is the only online source for the Harvard Business Review. Access to non-journal content includes case studies, company profiles, industry and market research reports and SWOT analyses as well as country reports from EIU, Countrywatch and Business Monitor and more.
 
LexisNexis Academic
Database which specializes in news, business and legal information. Its news section contains access to international newspapers as well as national and local news. Full text of the New York Times is available in this database. There are separate business news and industry news files as well as a link to accounting publications in the business module. n the business module, you can also search for company financial information with access to Disclosure, Hoover"s, and Standard & Poor's publications. Links to EDGAR and SEC filings. The Reference section contains a country profile section and access to the World Almanac. "
 
Mergent's Online
Financial information on publicly owned U.S. and international companies. Full text financial information, with 15 yrs data. Tabbed information on subsidiaries, joint ventures, business properties and more. Advanced search allows user to customize reports and to search variables across companies.
 
Research Library Complete
Includes "Research Library Periodicals" & "Research Library Newspapers." Fulltext on a broad range of subjects including arts, business, humanities, information studies, social sciences, and the sciences. From 1986 forward.
 
RIA Checkpoint
Comprehensive tax research of primary and secondary sources. Contains primary federal tax resources such as the Internal Revenue Code and also a number of RIA full-text publications such as the Federal Tax Coordinator and the RIA Federal Tax Handbook." as well as Revenue Rulings, Letter rulings, etc. Also includes Warren, Gorham, and Lamont tax journals. Restricted to SU community. Password registration required: http://proxy.seattleu.edu:2048/login?url=http://www.riahome.com/school/
 
Value Line Research Center
Stock and mutual fund reports include financial or performance data, forecasts and Value Line Rankings. Analyst commentaries are included for the Investment Survey. Research Center also covers daily options, convertivles and exchange traded funds. Ability to screen data, produce graphs, track portfolios and create charts.
 
Wall Street Journal
Fulltext coverage of this national financial newspaper from 1982 to the present
 

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Dictionaries, Glossaries and Encyclopedia
 
Accounting Glossary from the Washington Society of CPA's
 
Accounting Terminology Guide
Aimed towards financial journalists, this guide of offers brief definitions of over 450 accounting terms. Created and maintained by the New York State Society of CPA's, check the other links on the Professional Resources portion of this website.
 

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Directories
 
CPA Links-AICPA
The "yellow pages" of the AICPA web site. This page provides lists of links-governmental, associations, taxes, banks and more.
 
Tax and Accounting Sites Directory
Unannotated links to regulatory bodies, accounting research, accounting news, company information and certification.
 

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Electronic Books
 
Dictionary of accounting terms
Through NetLibrary. Access this dictionary through the library's online catalog.
HF5621 .S54 2000 EBOOK
 
International dictionary of accounting acronyms
Through Netlibrary. Linked to this title through the Library's online catalog.
HF5621 .M677 1998 EBOOK
 
U.S. Tax Code Online
Access to Title 16, through sections and hierarchial content links. Created and maintained by John Walker.
 

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Electronic Journals
 
Business Finance
Practical, applications focused magazine for finance and accounting professionals. Archives go back to 1995 and can be accessed by author and subject
 
CA Magazine
Canadian magazine for accounting professionals. Archives allow reader to select articles which the publisher has made available online back to 1995.
 
CPA Journal
Some articles from the current issue of this professional journal are available online. Archived back to 1989 with fulltext. The library also subscribes to this title in print with holdings back to 1979. Published by the New York Society of CPA's, this journal covers "accounting and auditing, taxation, personal financial planning, finance, technology, and professional ethics."
 
Journal of Financial and Strategic Decisions
A peer-reviewed journal for finance and accounting professionals, this title ceased in 2000. However, the publisher has made all of the articles available in pdf format for 1994-2000.
 
NIBER Reporter Online
 

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Ethics
 
AICPA Code of Professional Conduct
 
Business Ethics
This metasite of business ethics contains links to articles, case studies, codes of ethics, professional organizations and other resources. Each link is annotated and are from news sources, government agencies, nonprofit watchdogs or academic courses or centers. Site was created and maintained by Sharon Stoerger, MBA, MLS.
 
Center for Ethics and Business
Web site for Loyola Marymount University. Fun icons help the user through this site. Be sure to go to the toolbox for brief papers on the philosophic basics of ethics. As of 7/03 many sections are under construction, but the links section will lead the user to other ethics sites on the web.
 
Ethics in the Post-Enron Age
HF 5387 E84 2004
 
Professional Ethics Division-AICPA
 

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Government Sites
 
Government Auditing Standards
Referred to as the Yellow Book, this 2003 revision supersedes the 1994 standards. The new edition is available in Pdf format. Press releases and other related documents are also linked at this site.
 
IRS Digital Daily
Home page of the IRS. In addition to forms and publications, there are news features, statistics, tax laws and regulations.
 
U.S. Securities and Exchange Commission.
Find financial filings of publicly owned companies at this site. Description of forms and the quick tutorial assists the users to search EDGAR. In addition, there is a shortcut on the website for accountants and auditors.
 

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Industry Information
 
Ernst & Young
Ernst & Young's website is filled with information for those interested in international accounting, tax issues, selected industry reports and country information. For the latter, search by country and then look for further links under publications or library. Industry information can be found from a pull-down tool bar and a variety of other white papers, reports and news items can be accessed in the library section of the web site.
 

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International Organizations
 
International Accounting Standards Board
The purpose of this international organization is to unify accounting standards used globally. Selected summaries of standards and exposure drafts are available online.
 

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Internet Sites
 
Corporate Library
A site with both scholarly and news items, the Corporate Library focuses on corporate governance. Scholarly articles are linked to the SSRN (Social Science Research Network) through the Patterson Report. The section on Spotlight Topics highlights analysis on Accounting, Boards & Directors, Compensation, Regulatory, Scandals and Shareholders Rights.
 
CPA2Biz
Through its partnership with AICPA, CPA2Biz provides resources for continuing education and practical applications in the field of accounting. Although much of the web site is restricted to members, the Resource Centers tab leads to full text of articles and newsletters arranged by topics.
 
CPAnet
Commercial site with links to over 800 resource sites in accounting.
 
Ernst & Young
Ernst & Young's website is filled with information for those interested in international accounting, tax issues, selected industry reports and country information. For the latter, search by country and then look for further links under publications or library. Industry information can be found from a pull-down tool bar. A variety of other white papers, reports and news items can be accessed in the library section of the web site.
 
Jim Kaplan's AuditNet
Look here for sample forms, audit plans and well-categorized links of interest to not only the audit professional, but general business searcher as well. Comprehensive.
 
SmartPros Accounting
SmartPros specializes in educational products for the professional accountant. In addition to a source for its products and services, this website is an excellent portal for news and information. There are separate news links for those interested in accounting, ethics, international, HR, financial planning, corporate finance, tax and technology. Its Resource Library links connects users to associations, study guides, international and federal information and a glossary of terms.
 
Wachowicz's Web World Web sites for discerning finance students
Following the topic headings in the textbook "Introduction to Financial Management", this website links to variety of commercial, educational and organizational sites. Links have brief descriptions to assist the user interested in finance, ethics, accounting etc
 

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Journals
 
Accounting Horizons
Lib. has v.1 (1987-). Practical coverage of accounting issues.
 
Accounting Review
Lib. has v.21, no.4- (Oct.1946-) Scholarly journal which is aimed at an audience interested in accounting research. Lengthy book reviews
 
Accounting, Organizations and Society
Lib. has v.3 (1978-)
 
Decision sciences
Lib has: v.12, no.2- (1981-)
 
The Internal auditor : journal of the Institute of Internal Auditors
Lib has: 44- (Feb 1987-)
 
Journal of Accountancy
Official journal of the AICPA. Online index and abstracts from past issues. Some articles are available full text. Coverage spans the field including articles on government regulations, taxation, reporting, technology and more. Good source for finding new websites in the field. Lib. has. v.1 (1905-)
 
Journal of accounting and economics
Lib. has: v.10- 1988-
 
Journal of accounting literature
Annual. Lib. has: v.4 (1985-)
 
Journal of accounting research
Semiannual. Scholarly journal from the University of Chicago contains both in-depth articles and brief research reports. Lib has: v.1- (Spring 1963-)
 
Journal of accounting, auditing and finance
Lib. has: v.2, no.3- Spring 1979-
 
Journal of cost management
Titles of articles are listed by date on the web site. Lib. has: v.10- (1996-)
 
National tax journal
Lib. has: v.18, no.4- (1965-)
 
Proceedings of the ... annual conference on taxation
Proceedings of the ... annual conference on taxation held under the auspices of the National Tax Association-Tax Institute of America. Library has: 74th-79th 1981-1986,81st 1988-
HJ 2240 N3
 

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Marketing
 
Business Rankings Annual
Ref HG4050.B88
 

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News
 
WebCPA Tools and Resources for the Electronic Accountant
The publishers of the magazine Accounting Today and Accounting Technology provide articles from the current issues. Newswire stories are also available.
 

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Organizations
 
AICPA (American Institute of Certified Public Accountants)
AICPA is the national professional organization for accounting professionals. Founded in 1887, its aim is to provide "information, resources, and leadership" to its members. On its website, visitors can access online newsletter, plus articles from the Journal of Accountancy. Links to other CPA sites, State News, Exposure Drafts, legislative and regulatory issues, standards and more are on this information packed web site. Web site supports advanced search feature. Some information is restricted to members only.
 
American Accounting Association
Information on the association. Although most of the information on the site is in summary form, the Student links to AAA sites are numerous and well-organized
 
American Society of Women Accountants
 
Financial Accounting and Reporting Section of the American Accounting Association
Hosted by Case Western University,website focuses on "business and financial reporting issues of interest to faculty, students, business professionals and other interested parties." This site also contains information on current news and newsletters, meeting minutes and working papers.
 
Financial Accounting Standards Board
FASB is a private organization established in 1973 whose mission is to establish standards for financial accounting and reporting. The website offers access to some of the FASB articles Exposure Documents, Comment Letters and Statements of Financial Accounting Standards. Access to the Financial Accounting Series is through print subscription. You will find some of the print publications from FASB in the Reference Stacks of Lemieux Library.
Ref HF 5601
 
General Accounting Standards Board
Established in 1984 as an independent organization whose mission is to improve state and local governmental financial reporting, the website contains good starting information for the user. Exposure drafts are available on the web and the summary/status of pronouncements, news and some special reports.
 
Government Accounting Standards Board
Establishes standards for state and local governments which can effect investing and regulatory actions.
 
Institute of Management Accountants
Most of the information on this site is for members only. Information about continuing education and examinations. View the organization's ethics statement.
 
National Association for the State Boards of Accountancy
This association serves the state boards of accountancy. Links on the web site include speeches and presentations, plus full text of the Uniform Accountancy Act. Some publications are for sale.
 
Public Company Accounting Oversight Board
The PCAOB was established as a result of the Sarbanes-Oxley Act of 2002. The purpose of this legislation is to improve financial reporting. The PCAOB oversees the audit of public companies.
 
Tax Analysts
Tax Analysts is a nonprofit organization whose job is "to stir up great tax policy debate." Press releases can be viewed on site and some material can be downloaded. Full text for articles in the National Tax Journal accessible to nonmembers except for the latest two years. Go to "Cool Stuff" for tax quotes.
 
Tax Policy Center
Full text research and analysis can be accessed from this web site jointly sponsored by the Urban Institute and the Brookings Institution. It tax facts provides current information and commentary about the tax system. Contributors include experts in tax, budgeting and social policy.
 

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Ratios
 
Financial Ratios Calculator
Developed by Corey Murata, UW Libraries, Foster Business Library, this calculator is based on the ratios found in the Dun & Bradstreet's Industry Norms and Key Business Ratios and RMA Annual Statement Studies.
 
Principles of Financial Accounting: Ratios for Financial Statements
Examples of ratios from CPAclass.com.
 

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Research Guides & Resource Pages
 
BizED
Based at the University of Bristol, this metasite's purpose is to serve as an online site for learning materials in business, economics, leisure and recreation and tourism. It contains a large catalog of quality internet sites, case studies, online learning materials including simulations, data and company information. Many sources are aimed at UK students.
 
Rutgers Accounting Web
Considered one of the best gateways on the internet, click on RAW's feature to find the depth of information on this site. In addition to links to accounting organizations national and international, it links to the Big 5, government agencies, educational information, FASB and more.
 
SOSIG- Social Science Information Gateway
SOSIG is the Social Science Information Gateway and is part of the UK Resource Discovery Gateway. As a UK product, this web catalogue contains over 50,000 high quality web sites, each one annotated by either a librarian or a faculty member. You can register for a free account to profile subject areas of interest.
 
Tax Resources-University of Connecticut's School of Business Administration
A good starting place for links on tax information, this unannotated list from the Univ. of Connecticut's School of Business Administration, is a gateway for links for federal and state taxes, court decisions, IRS, CPA firms, general economic sites and more.
 

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State Resources
 
Taxpedia-Washington State Department of Revenue
A database from the Washington Dept. of Revenue which allows you to access state tax information with a specialized search tool. There is a tutorial on the web site to assist the first time user.
 
Washington Society of CPA's
Information primarily for members, but there is a module for consumers. Find here tips on financial planning, money management and a glossary of terms.
 
Washington State Board of Accountancy
Regulatory agency for accountants and accountancy firms in the State of Washington. Information for those pursuing licensing in the state as well as consumer information available on this site.
 

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Statistics
 
IRS- Statistics
Find on this page links to IRS statistics on Corporate Tax Statistics, Employment Tax Statistics, Estates/Wealth Statistics, Individual Tax Statistics, International Tax Statistics and more.
 
Statistical Sources on the Web
This is one of the best sources on the web! The statistics section is but one section of a site which also links to foreign, federal and state government materials. Resources for the statistics section are primarily governmental agencies, but can be drawn from nongovernmental sources. Well-designed, the user will find this site easy to navigate. Updated on a regular basis.
 
Washington Department of Revenue-Statistical Reports
Find tax comparisons between Washington state and other states here, statistics from the Quarterly Business Review, property taxes and gross business income. Tax studies are also available from a link on this page.
 

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SU Department Homepage
 
Seattle University. Albers School of Business and Economics. MPAC Masters in Professional Accounting
 

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