ACCOUNTING

For background information and definitions refer to the following library reference works and online reference collections:

Accounting Terminology Guide [New York State Society of CPAs]
A comprehensive glossary of accounting and financial terms prepared for journalists who report on and interpret financial information.

Dictionary of Accounting [CREDO Reference], A & C Black, 2004.
A basic vocabulary of terms used in accounting, from personal finance and investments to company accounts. It is ideal for students of accounting and for anyone who needs to check the meaning of an accountancy term.

A Dictionary of Accounting [Oxford Reference Online], Market House Books Ltd., 2005.
This dictionary includes more than 3,500 entries with straightforward definitions of the latest financial jargon along with comprehensive coverage of financial accounting, financial reporting, management accounting, direct and indirect taxation, corporate finance, and auditing. Coverage is international, and includes worked examples of difficult concepts and feature entries on key topics.

A Dictionary of Business and Management [Oxford Reference Online], Market House Books Ltd., 2006.
This dictionary includes more than 6,750 entries covering business strategy, marketing, taxation, accounting, operations management, investment, banking and international finance.

A Dictionary of Finance and Banking [Oxford Reference Online], Market House Books Ltd., 2005.
Iincludes more than 5,000 entries on every aspect of the financial world: insurance, stocks and shares, commodities, takeovers and mergers, international trade, and government finance. This source reflects new developments in areas such as building societies, the European monetary union, and stock exchange practices. Personal finance matters are also covered in depth, including investments, pensions, and taxation.

The Handbook of International Financial Terms [Oxford Reference Online], Moles & Terry, 2005.
Includes more than 8,500 entries related to global financial markets. Find meanings of financial terms, such as a Circus, a Firewall, an Amazon Bond, a Clean Float, a Cocktail Swap, a Butterfly, a Streaker, a Straddle, and a Strangle. Numerous examples show how particular calculations and instruments are used; details given of acronyms, currencies, and major markets.

The History of Accounting: An International Encyclopedia, Garland, 1996.
Main Level, Reference: R 657.09 H629H
This is the first encyclopedia to focus on the history of accounting and accounting thought. Accounting students can use this encyclopedia as a source for short essays and for an historical background in class discussions. Limited bibliographies provide sufficient information for most written assignments.

Standards Setting Process [Goizueta Business Library, Emory University]
A concise review of legislation and organizations that set accounting standards.

House of GAAP [Goizueta Business Library, Emory University]
Clarifies the hierarchy of authority for “generally accepted accounting principles” (GAAP) in terms of the structure of a house.

FASB Statements & Interpretations [Financial Accounting Standards Board]
Pronouncements present the authoritative financial accounting and reporting standards for business and other private sector entities in several sections: Statements of Financial Accounting Standards, Statements of Financial Accounting Concepts, FASB Interpretations, and FASB Technical Bulletins. EITF Abstracts summarize the deliberations of the Emerging Issues Task Force to identify, discuss, and resolve “narrow implementation, application, or other emerging issues that can be analyzed within existing GAAP.

FASAB Original Pronouncements [Federal Accounting Standards Advisory Board]
These authoritative financial accounting and reporting standards for the federal government also are presented in a topical arrangement known as Current Text (see below). The Statements of Federal Financial Concepts and Standards, Original Pronouncements contains the original text that currently constitutes the body of accounting concepts and standards for the U.S. government. Specifically, Original Pronouncements incorporates the following documents published through June 30, 2006: Statements of Federal Financial Accounting Concepts 1-4, Statements of Federal Financial Accounting Standards 1-30, Interpretations 1-6, Technical Bulletin 2000-1 through 2003-1, Technical Releases 1-6, and all Staff Implementation Guidance.

FASAB Current Text [Federal Accounting Standards Advisory Board]
Current Text presents the authoritative portions of the Original Pronouncements in a topical arrangement. For example, all the literature related to direct loans is presented together. The Current Text is a resource for preparers and auditors but is not an authoritative reference since it does not undergo Board level review for accuracy.

Governmental Accounting Standards [Government Accounting Standards Board]
Summaries and status of pronouncements of the authoritative financial accounting and reporting standards for state and local governments are available in three sections: GASB Statements, GASB Concepts Statements, and GASB Interpretations.

SEC Regulatory Actions [Securities and Exchange Commission]
The SEC establishes authoritative financial accounting and reporting standards for publicly-held companies. Regulatory Actions presents releases concerning SEC rulemaking activity, including concept releases, proposed rules, final rules, interpretive releases, and policy statements. It also links to announcements concerning SRO rulemaking, PCAOB rulemaking, instructions for Exchange Act Exemptive Applications, other Commission notices, and public petitions for rulemaking submitted to the SEC.

AICPA Accounting Standards [American Institute of Certified Public Accountants]
The AICPA defined accounting standards from 1939 to 1973. The organization currently issues Statement of Positions (SOPs), Accounting and Auditing Guides, and letters of comment on standards on financial accounting and reporting proposals issued by the standards boards.
Also available Upper Level: 657.3 F469A3 [loose-leaf, updated quarterly, 1982-present]

Almanac of Business and Industrial Financial Ratios, Prentice Hall, Inc., 2001.
Main Level, Reference: R 657.3 T759A
The almanac features IRS-based financial ratios for almost 200 industries (arranged by NAICS code). It includes items such as rent and advertising expenses, as well as breakdowns by asset size of companies in an industry.

Industry Norms and Key Business Ratios, Dun and Bradstreet, 2006.
Main Level, Reference: R 338.5 D91I
This work from Dun & Bradstreet provides financial norm and business ratio data developed from actual company income statements and balance sheets. The information is arranged by SIC code, with a short industry title, and an indication of the number of companies in each industry sample. Both typical and common-size financial statements and 14 key ratios provide important information about industry performance with respect to solvency, efficiency and, profitability.

RMA Annual Statement Studies, Risk Management Association, 2004.
Main Level, Reference: R 338.0973 R54R
This core resource for industry ratios & benchmarks is from RMA, a banking organization (Risk Management Association, formerly Robert Morris Associates). It is arranged by NAICS code, with breakdowns by asset size of companies in an industry, and also includes a brief overview of financial ratios.

Value Line Investment Survey, Large, Small and Midcap Editions
Main Level, Reference: Circulation Desk
Reports on approximately 1,800 large, small & mid-cap stocks, ranking them for performance, technical merit, and safety. Each stock report is updated on a regular rotation 4 times a year. Current issue plus previous year.

Disclosure Online [LexisNexis Academic]

Access note: The Disclosure Online link leads to LexisNexis Business, then click on “Company Financial Reports” and scroll down to “Source” where Disclosure Online should be selected as default.
Disclosure Online contains business and financial information for over 10,000 publicly-owned companies. All financial information such as balance sheets, assets and liabilities, five-year summary and industry segment data are searchable. The database also includes standard stock ownership summaries on inside ownership, five percent ownership and institutional ownership. Complete management discussion text from either the Annual Report to Shareholders (ARS) or SEC Form 10-K, full-text of the President's letter from the Annual Report to Shareholders, the Other Corporate Events section which contains a record of unusual events within the last two years (items such as bankruptcy Notifications, auditor changes, and elections of directors), and the Exhibits segment containing such things as partnership agreements, certificates of incorporation and company incentive plans are also available. Disclosure relies on SEC filing documents for most of its sources.

SEC Filings & Forms (EDGAR)
Access note: Click on Search for Company Filings, then Companies and other Filers to look up forms for a specific company. The Descriptions of SEC Forms link will give short descriptions of the most common corporate filings made with the SEC. Also avail MERGENT
Financial reports of U.S. corporations submitted to the Securities and Exchange Commission (SEC). Includes annual reports, quarterly reports, balance sheet, income statement, security activity and analysis. Filings are posted to this site 24 hours after the date of filing.

SEC Filings and Reports [Lexis-Nexis Academic]

Access note: Click on the link above to connect to Lexis-Nexis Business, then click on “SEC Filings and Reports,” and finally select the title you seek from the “Source” drop-down menu.
This database provides access to the following SEC filings : SEC 10-K Reports, SEC 10-Q Reports, SEC 8-K Reports, SEC 20-F Reports, SEC Annual Reports to Shareholders, SEC Filings – Proxy Statements, SEC Filings – Prospectuses, SEC Filings - Registration Statements, and SEC Filings - Williams Act Filings.

MERGENT Company Reports [MERGENT]
Information on over 10,000 US companies listed on the NYSE, AMEX, and Nasdaq exchanges, updated daily. Also includes real-time access to SEC filings [EDGAR] back to 1993, Industry Reports, Executive search and Equity Reports.

Reuters - Business
A global information company providing information tailored for professionals in the financial services, media and corporate markets with freedom from bias.

Yahoo! Finance
Free stock quotes, up to date news, portfolio management resources, international market data, message boards, and mortgage rates.

MarketWatch
From Dow Jones & Company providing business news, personal finance information, real-time commentary and investment tools and data.

MERGENT Industry Reports [MERGENT]
In-depth analyses of key industries in the US and Canada, describing market environment, industry landscape and key market trends for companies and industry sectors.

An independent agency of the United States government that protects the funds depositors place in FDIC-insured institutions. Site has updates, news, industry analysis, including bank data and stats, info on failed banks, banking trends, and more.

SIC Division Structure [Occupational Safety & Health Administration]
The Standard Industrial Classification (SIC) coding system for industries was last used in 1987. It was replaced by NAICS (see below).

North American Industry Classification System [U.S. Census Bureau]
The current industry classification system, introduced in 1987, was substantially revised in 1997, 2002, and 2007. NAICS 2007 codes, along with links to correspondence tables between the 2007 and 2002 codes, may be found here. NAICS 2002 codes, along with links to correspondence tables between the 2002 and 1997 codes, may be found here.
Also available Main Level, Reference: R 338.02 N811N (Bernan Press, 1997)

The following journal databases are available to PC students, faculty, and staff from on- and off-campus locations. Search using terms dealing with your topic.

Business & Company Resource Center [Thomson/Gale]

Comprehensive periodical and reference resource for business, management and investment topics, with Newsletters ASAP and Predicast's PROMT databases for college, adult and advanced high school students. Search this database to find detailed company histories, financials, and news information.

Business Source Premier [EBSCOhost]

Nearly 200 of the more than 2300 journals and magazines included in full text cover accounting and taxation. Citations are provided for articles from approximately 50 other periodicals that cover accounting and taxation. Additional full text, non-journal content includes market research reports, industry reports, country reports, company profiles and SWOT analyses.

Accounting and Tax Index, UMI, 1992-current year.
Main Level, Reference: IND 016.657 Am35A (last row of reference collection)
Provides citations to articles about virtually every aspect of accounting and taxation. Related subjects include financial management, compensation, consulting, and the financial-services industry.More than 1,000 publications are scanned for relevant articles.

Accounting and Business Research 1982 – current issue
Publishes papers covering any area of accounting, broadly defined and including corporate governance, auditing and taxation.

The Accounting Review 1926 – current issue
Library print periodical collection, 1957 – 2004
Publishes articles reporting the results of accounting research and explaining and illustrating related research methodology.

CPA Journal 1989 – current issue
Library print periodical collection,
The official journal of the New York State Society of Certified Public Accountants publishes a variety of articles on accounting, auditing, personal financial planning, and estate planning.

International Journal of Accounting 12/01/1996 – current issue
Publishes articles that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current practice.

Journal of Accountancy 1965 – current issue
Library print periodical collection, 1942 – current issue
Published by the American Institute of Certified Public Accountants (AICPA), with reports on developments and trends affecting the profession, and articles on management advisory services, taxation, and accountancy education.

Journal of Accounting & Economics 1995 – current issue
Provides a forum for the publication of economic analyses of accounting problems.

Journal of Accounting and Public Policy 1995 – current issue
Regularly contains articles on the interaction of accounting with a wide range of disciplines, including economics, public administration, political science, social psychology, policy science, and the law.

Journal of Accounting, Auditing & Finance 1986 – current issue
Contains papers on a wide variety of topics in the field of accounting research.

Journal of Accounting Research 1963 – 1 year ago
Contains peer-reviewed research articles in the fields of empirical, analytic, and experimental accounting.

Journal of Business Finance & Accounting 1974 – 1 year ago
Advances both the academic understanding and the professional practice of effective financial management, control, and accountability.

The National Public Accountant 1990 – current issue
The official publication of the National Society of Public Accountants, with articles for accounting and tax practitioners.

The Practical Accountant 1994 – current issue
Covers every facet of accounting and taxes.

Review of Accounting Studies 2004 – 1 year ago
Provides an outlet for significant academic research in accounting, including theoretical, empirical, and experimental work.

Strategic Finance 1999 – current issue
Library print periodical collection, current issue plus previous 3 years
Flagship publication of the Institute of Management Accountants. Publishes articles about practices and trends in finance, accounting, and information management that will impact members (mostly controllers, CFOs, and their staffs) and their jobs.