Contents:
Dictionaries | Books on Accounting | Standards | Standards by Organization | Databases |
Journal & Magazines | Accounting Organizations
Accounting: The Language of Business
Reference HF 5621 .D28 1994
The Blackwell Encyclopedic Dictionary of Accounting
Reference HF 5621 .B54 1998
The Complete Executive's Encyclopedia of Accounting, Finance, Investing, Economics
Reference HF 5621 .L56 1989
Dictionary of Accounting
Reference HF 5621 .E77
Dictionary of Accounting and Finance
Reference HF 5621 .B76 1993
Blume Library Online Catalog
http://regina.stmarytx.edu/
Search the catalog for books about an accounting topic.
Accounting & Auditing Research: A Practical Guide
Reference HF 5630 .W39 1992
Excellent overview of the research and publishing process in accounting and auditing.
Accountant's Business Manual
Reference HF 5616. U5 B38
This manual is updated twice each year. Although published by the AICPA it is not an official pronouncement. Covers business topics of interest to accountants such as sole proprietorships, partnerships, corporations, bankruptcy, business valuation and estate planning, among other subjects.
Accountants' Handbook
Reference HF 5621 .A22 1999
This single volume work covers a variety of accounting topics. Topics include financial statements, the independent accountant, SEC reporting requirements, among others. The volume contains an index.
Handbook of Accounting and Auditing
Reference HF 5635 .H22
Contents include chapters covering financial accounting, auditing, the legal environment, and research.
Financial Report Survey Series
Periodic reports are issued by the AICPA that illustrate and analyze different accounting standards and procedures. These reports are known by the series name Financial Report Survey and are cataloged according to their individual report titles in the online catalog. They are housed in the circulating collection on the third floor.
AICPA Audit and Accounting Manual: Nonauthoritative Practice Aids.
Reference HF 5667 .A553
Audit tools and illustrations developed by the technical department at AICPA are arranged by subject divisions. Updated by periodic reports. Sample working forms and procedures for doing various kinds of audits are included. Comprehensive index and instructions on how to use this manual provide for ease of information retrieval. Audit Risk Alert section provides overview of recent economic and professional developments.
AICPA Professional Standards
Reference HF 5667 .A55
This two-volume loose-leaf set is updated as required. Vol. 1 focuses on U.S. auditing standards. Vol. 2 contains information on ethics, bylaws, international accounting, international auditing and consulting services. The second volume contains a topical index.
Note: The AICPA website offers free access to the Statements on Auditing Standards, the Statements on Standards for Attestation Engagements, and the Statements on Quality Control Standards.
AICPA Technical Practice Aids
Reference HF 5667 .A5518
This two-volume loose-leaf set brings together Statements of Position of the Accounting Standards Division of the AICPA, Statements of Position of the Auditing Standards Division, and selected Technical Information Service Inquiries and Replies. Vol. 2 contains a topical index.
Accounting Standards Current Text, General Standards
Reference HF 5616 .U5 A363
The Current Text is an integration of currently effective accounting and reporting standards. Material is drawn from AICPA Accounting Research Bulletins, APB Opinions, FASB Statements of Financial Accounting Standards, and FASB Interpretations. This two-volume set is updated quarterly. It does not supersede, change, or affect the pronouncements from which it was drawn. Vol. 1 covers the general standards. Vol. 2 includes standards affecting specific industries and a topical index for both volumes.
Codification of Governmental Accounting and Financial Reporting Standards as of June 30, 1993
Reference HJ 9801 .F56a
This Codification is an integration of currently effective accounting and reporting standards for state and local governments. Material is drawn from Governmental Accounting Standards Board (GASB) Statements, Interpretations, Technical Bulletins, and Concept Statements. Topical index is included.
European Accounting Guide
Reference HF 5616 .E85 A54 1991
This guide provides a country by country overview of accounting practices in 21 western and eastern European nations. Chapters cover published financial statements and valuation and income measurement.
Financial Accounting Series
Reference HF 5616 .U5 F373
Series includes the monthly Status Report, Exposure Drafts, and Special Reports. Also includes new FASB publications not yet published in the Original Pronouncements set.
Miller GAAP Guide: A Comprehensive Restatement of All Current Promulgated Generally Accepted Accounting Principles
Reference HF 5616 .U5 M5
This guide to GAAP contains all the promulgated and many of the nonpromulgated accounting principles in current use. The table of contents lists the principles in alphabetically order beginning with Accounting Changes and ending with Troubled Debt Restructuring. It includes specialized industry accounting principles. Each principle is covered by an overview, background, and information on pertinent pronouncements. There is a cross-reference table in the front of the volume.
Miller GAAS Guide: A Comprehensive Restatement of Generally Accepted Auditing Standards
Reference HF 5667 .M56
This guide contains all the promulgated and many of the nonpromulgated auditing standards, practices, and procedures. This guide also contains a topical index.
Miller Governmental GAAP Guide
Reference HJ 9801 .M54
The purpose of this guide is to provide a single source for all the promulgated accounting principles applicable to financial reporting by state and local governments. The guide provides an analysis of GASB Statements, Interpretations, and GASB Technical Bulletins, among other items.
Original Pronouncements. Accounting Standards
Reference HF 5616 .U5 F537
Vol. 1 contains the Statements of Financial Accounting Standards (SFAS) issued by the Financial Accounting Standards Board (FASB). Vol. 2 contains the following materials issued by the American Institute of Certified Public Accountants or its committees through June 1973: Accounting Research Bulletins, Accounting Principles Board Opinions, Interpretations of Accounting Research Bulletins and Accounting Principles Board Opinions, FASB Interpretations, FASB Statements of Financial Accounting Concepts, FASB Technical Bulletins.
Note: The FASB website offers free access to the FASB Statements, Concept Statements, Interpretations and Technical Bulletins.
PCAOB Standards and Related Rules
Reference KF 1446 Z9 P32
This compilation contains the Public Company Accounting Oversight Board's (PCAOB) professional standards and related rules applicable to the preparation and issuance of audit reports for issuers, as defined by the Sarbanes-Oxley Act.
Note: The PCAOB website offers free access to the PCAOB standards and related rules.
ORGANIZATION: American Institute of Certified Public Accountants (AICPA)
Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements, Statements on Quality Control Standards
in the Professional Standards, Vol. 1 Reference HF 5667 .A55 v.1
also: AICPA website
Accounting Research Bulletins (ARB)
in the Original Pronouncements, Vol. 2 Reference HF 5616 .U5 F537 v.2
Accounting Principles Board Opinions (APB)
in the Original Pronouncements, Vol.2 Reference HF 5616 .U5 F537 v.2
AICPA Accounting Interpretations (AIN)
in the Original Pronouncements, Vol. 2 Reference HF 5616 .U5 F537 v.2
Statements of Position (SOP)
in the Technical Practice Aids Reference HF 5667 .A5518
ORGANIZATION: Financial Accounting Standards Board (FASB)
Statements of Financial Accounting Standards (SFAS)
in the Original Pronouncements, Vol. 1 Reference HF 5616 .U5 F537 v.1
also: FASB website
Statements of Financial Accounting Concepts (SFAC or CON)
in the Original Pronouncements, Vol. 2 Reference HF 5616 .U5 F537 v.2
also: FASB website
FASB Interpretations (FIN)
in the Original Pronouncements, Vol. 2 Reference HF 5616 .U5 F537 v.2
also: FASB website
Technical Bulletins
in the Original Pronouncements, Vol. 2 Reference HF 5616 .U5 F537 v.2
also: FASB website
ORGANIZATION: Government Accounting Standards Board (GASB)
Statements
in the Codification of Governmental Accounting and Financial Reporting Standards as of June 30, 1993
Reference HJ 9801 .F56a 1993
ORGANIZATION: Public Company Accounting Oversight Board (PCAOB)
Standards
in the PCAOB Standards and Related Rules Reference KF Z9 P32
also: PCAOB website
SEC-Approved PCAOB Releases
in the PCAOB Standards and Related Rules Reference KF Z9 P32
also: PCAOB website
PCAOB Staff Guidance
in the PCAOB Standards and Related Rules Reference KF Z9 P32
also: PCAOB website
All library databases are linked from the library website at http://library.stmarytx.edu/acadlib/indexes/dblist.htm .
Business Source Complete
Business Source Complete provides online access to business and accounting articles in business news sources, trade magazines, and scholarly journals. All includes GAAP, Governmental GAAP, and GAAS update services.
Lexis/Nexis Academic
The Lexis/Nexis online service provides students of St. Mary's University with electronic access to SEC filings, professional publications from the AICPA, and accounting, business and taxation publications. The legal file also includes numerous resources relating to tax law.
The Blume Library has access to numerous accounting and auditing journals, either available online via databases like Business Source Complete (BSC) or in print. Accounting and auditing researchers may use the Locating Journals database to determine if the library has access to a specific journal or magazine title. The Locating Journals database also lists titles by topic. Useful areas for accounting and auditing researchers include Accounting and Taxation.
AccountantsWorld
http://www.accountantsworld.com/
With a free account, AccountantsWorld provides access to current news on accounting topics.
Rutgers Accounting Web (RAW)
http://raw.rutgers.edu/
Includes current accounting research, links to international and national accounting organizations, the “Big Four ” accounting firms, state CPA associations, and other accounting websites. Also includes career opportunities and tax information.
American Accounting Association
http://aaahq.org/index.cfm
A professional association that seeks "to foster worldwide excellence in the creation, dissemination and application of accounting knowledge and skills." The website provides some free resources such job postings for academic positions in accounting and auditing and faculty development materials. The AAA also lists information about their professional journals.
American Institute of Certified Professional Accountants (AICPA)
http://www.aicpa.org
"The American Institute of Certified Public Accountants is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients." The AICPA website provides full-text access to authoritative AICPA audit and attest standards including AICPA Statements on Auditing Standards (SASs), AICPA Statements on Standards for Attestation Engagements (SSAEs), and AICPA Statements on Quality Control Standards.
Financial Accounting Standards Board (FASB)
http://www.fasb.org
"The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information." The FASB website includes the full-text of the FASB Statements, Concept Statements, Interpretations, and Technical Bulletins.
Governmental Accounting Standards Board (GASB)
http://www.gasb.org/
"The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports." The GASB website includes summary and status information for the GASB Statements, Concept Statements, and Interpretations.
Institute of Internal Auditors (IIA)
http://www.theiia.org/
"The Institute of Internal Auditors (IIA) is the internal audit profession's global voice, standard-setter,and resource for professional development and certification."
Institute of Management Accountants (IMA)
http://www.imanet.org/
The IMA is a professional association for management accountants and financial professionals. The site includes information about seeking the certification as a Certified Management Accountant and as a Certified Financial Manager.
International Accounting Standards Boards (IASB)
http://www.iasb.org/
"The IASB is committed to developing ... a single set of high quality, understandable and enforceable global accounting standards that require transparent and comparable information in general purpose financial statements...the IASB co-operates with national accounting standard-setters to achieve convergence in accounting standards around the world."
International Federation of Accountants (IFAC)
http://www.ifac.org/
"IFAC is the global organization for the accountancy profession. It works with its 157 member organizations in 118 countries to protect the public interest by encouraging high quality practices by the world's accountants."
National Association of State Boards of Accountancy (NASBA)
http://www.nasba.org/nasbaweb.nsf/nasbahome
"The National Association of State Boards of Accountancy serves as a forum for the 55 boards of accountancy."
Public Company Accounting Oversight Board (PCAOB)
http://www.pcaobus.org/
"The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports." The site includes free, full text access to PCAOB standards and related rules.
Securities and Exchange Commission (SEC)
http://www.sec.gov
The Office of the Chief Accountant section provides information of interest to accountants and auditors including Accounting and Auditing Enforcement Releases and Staff Accounting Bulletins. In addition, companies that sell shares in the United States must disclose their financial data to the Securities and Exchange Commission (SEC). The SEC regulates the sale of various company securities like stocks, bonds, and mutual funds. Public companies must file financial statement with the SEC. These statements can be found through the SEC's free EDGAR database.
Texas State Board of Public Accountancy
http://www.tsbpa.state.tx.us/
"The Texas State Board of Public Accountancy has the responsibility and authority to regulate the practice of public accountancy in Texas." This site includes links to the Texas Administrative Code rules on accounting certification, information on the CPA exam, and other information.