ACCOUNTING RESOURCES

Table of Contents

Accounting and Auditing Standards
Articles and Books About Accounting
Articles relating to Standards
Associations and Organizations
Databases
Dictionaries and Encyclopedias

Directories
International Accounting and Auditing Standards
Sarbanes-Oxley Reporter
Trends and Techniques

ACCOUNTING AND AUDITING STANDARDS

Accounting Research Manager (ARM)
Accounting Research Manger from CCH covers accounting standards including FASB, AICPA, EITF and IASB. AICPA publications includes: Statement of Position, Audit and Accounting Guides, Practice Bulletins, Accounting Interpretations, Issues Papers and Related proposal-stage literature. It also covers SEC content including Regulations S-X, S-K, forms 10-k, 10-q, SAB's, Sarbanes-Oxley, PCAOB, Regulation S-B.. ARM also includes IASB materials. Also covers Auditing standards including: AICPA, PCAOB, and OMB. Government includes: GASB, GAO and OMB.

AICPA Auditing Standards. Vol. 1 of AICPA Professional Standards (Langsam Library Reference (Print) -- link to Library Catalog)

AICPA Professional Standards. (Langsam Library Reference (Print) --link to Library Catalog)

Auditing and Accounting Guides (AICPA) on Accounting Research Manager

Codification of Statements on Auditing Standards. (Langsam Library Reference (Print) --link to Library Catalog)
All Statements on Auditing Standards and Related Interpretations are organized in this edition by subject and indexed in this handy guide. In addition, all Amendments have been included.

FARS (Financial Accounting Research System) from the FASB. (Langsam Library Reference CD-ROM Computer # 1)
Library of accounting literature includes: Original Pronouncements, Current Statements (including Interpretations, Technical Bulletins and Concept Statements), Current Text, EITF Abstracts and Implementation Guides.

FASB Accounting Standards. Original Pronouncements (Langsam Library Reference (Print) -- link to Library Catalog)
Includes: Statements from 1973, Accounting Research Bulletins, APB Opinions, Interpretations, Statement of FAC, and Technical Bulletins

FASB Accounting Standards. Current Text. (Langsam Library Latest Reference
(Print) -- link to Library Catalog)
This is an integration of various accounting and reporting standards organized by major subject areas to which it applies. Subjects are arranged alphabetically in sections that are grouped in two volumes. Volume I: General Standards and Volume II: Industry Standards.

LexisNexis Accounting Module. To access this library of accounting literature, click on LexisNexis, Then Click on "Business", then click on "Accounting". This library includes the following:
Accountant's Liability
Accounting and Auditing Enforcement Release
Accounting Series Releases
Accounting Technology
Accounting Today
AICPA Accounting and Auditing Publications
AICPA Publications
Controllers Report (IOMA)
FRR SEC Financial Reporting Release
Journal of Business Strategy
Miller GAAP Guide
Miller GAAS Guide
Miller Government GAAP Guide
Miller GAAP Emerging Issues Task Force
Miller European Accounting Guide
Miller GAAP- not for profit organization audit
OMB Literature
Practical Accountant
Staff Accounting Bulletin.

FASB Exposure Drafts
Exposure documents can be downloaded from the FASB site.

ARTICLES AND BOOKS

Full-text articles and books from the following databases:

ABI/INFORM Complete; Accounting and Tax; Banking Information Source; Business & Company Resource Center; Business Source Complete; EconLit; Factiva; Lexis/Nexis Academic; UC Library Catalog; Wilson Omni File Mega;

Can be searched individually or collectively at the following link: OneSearch--Business

ARTICLES RELATING TO STANDARDS

Accounting and Tax Database
Selected article citations and abstracts from 800 business journals and major news magazines. Over 200 accounting and tax periodicals are covered. 1990- present, with monthly updates. Full-Text of these articles can be found by identifying where the full-text of the journal is available on the "Full-Text Journal Finder"

ASSOCATIONS AND ORGANIZATIONS

This is Associations Unlimited's list of over 500 accounting organizations and associations inlcluding regional ones. Associations Unlimited List of Accounting Organizations .

DATABASES

Accounting and Tax Database 1991 - present

Accounting & Tax database includes abstracts or full-text for over 2,000 titles, as well as IASB, AICPA, and FASB accounting standards. It is national and international in scope, providing information on accounting policies and standards, state and national legislation, corporate and individual taxation, compensation and pension plans, and corporate financial management. ProQuest Accounting & Tax is the exclusive source for the International Accounting Standards

Accounting Research Manager (ARM) 1963 - present

Accounting Research Manger from CCH covers accounting standards including FASB, AICPA, EITF and IASB. AICPA publications includes: Statement of Position, Audit and Accounting Guides, Practice Bulletins, Accounting Interpretations, Issues Papers and Related proposal-stage literature. It also covers SEC content including Regulations S-X, S-K, forms 10-k, 10-q, SAB's, Sarbanes-Oxley, PCAOB, Regulation S-B.. ARM also includes IASB materials. Also covers Auditing standards including: AICPA, PCAOB, and OMB. Government includes: GASB, GAO and OMB.

Audit Analytics

Access detailed audit information on over 1,200 accounting firms and 15,000 publicly registered companies. Know who is auditing whom and how much they are paying for what services. Create reports by auditor, fees, location, industry and much more...

CCH International Tax Planning Library

Outlines the tax systems operating in 42 countries and answers the key tax issues that arise when planning the development and growth of a corporations foreign business

CCH Internet Tax Research Network

A Comprehensive Library of federal and state tax materials. The following is a partial list of what is available: Standard Federal Tax Reporter, Federal Estate & Gift Tax Reporter, Federal Excise Tax Reporter, Tax Treaties Reporter, Internal Revenue Code, and Federal Tax Regulations. The following cases are also available: U.S.Tax Cases 1913-Present, TC Regulars Decisions 1935-Present, TC Memoranda 1941-Present, Board of Tax Appeals from 1924-Present, Letter Rulings, Legislative Documents and Treaties, IRS Publications, Tax Rates and Tables. The State Libraries include the following: All State Tax Reporter, Multistate Corporate Income Tax, And Multistate Sales and Use Tax. Also included are: Business Entity Planning and Financial and Estate Planning.

Capital Changes Reporter 1950 - present

Covers complete capital change histories of over 58,000 corporations and spans 100 years. Searching and browsing is available in different areas such as Capital Changes Report Summary or Corporate Capital Histories. Histories are provided that give a chronology of events such as incorporation, mergers and stock dividends

FARS: Financial Accounting Research System (Cd-Rom--Langsam Library use only)

FARS (Financial Accounting Research System) from the FASB. Library of accounting literature includes: Original Pronouncement; Current statements (Including Interpretations, Technical Bulletins and Concept Statements); Current Text; EITF Abstracts and Implementation guidesAvailable in Langsam Library Reference—Connect to UCLID

RIA Checkpoint Current

Full text electronic version of RIA's United States Tax Reporter - includes law, regulations, cases, rulings and explanations. Includes Citator, Tax Court, Memo decisions and IRS letter rulings and memoranda.

DICTIONARIES AND ENCYCLOPEDIAS

Dictionary of Accounting (Edited by Jonathan Law and Gary Owe)
With over 3,500 entries, this dictionary provides 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.

Dictionary of Accounting (A & C Black)
This dictionary provides a basic vocabulary of terms used in accounting, from personal finance and investments to company accounts, balance sheets and stock valuations. It is ideal for students of accounting and for anyone who needs to check the meaning of an accountancy term, from people working in businesses who may not be professional accountants to translators or those for whom English is an additional language.

DIRECTORIES

Audit Analytics

Who Audits America: Corporations and Accountants. (Langsam Library Latest Reference (Print) -- link to Library Catalog)
A directory of publicly traded companies and the accounting firms who audit them. Section II lists auditors by code and gives accounting firm addresses alphabetically and by city.

AccountantsWorld Directory of Accounting professionals
Database of over 35,000 CPAs, accountants and tax preparers nationwide with full details including address, phone numbers, services offered and specializations.

INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS

European Accounting Guide (CCH) on Lexis/Nexis.
Click on "Business", then click on "Accounting", then select the source "European Accounting Guide"

International Accounting and Auditing Standards in Vol. 2 of AICPA Professional Standards (Langsam Library Reference (Print) -- link to Library Catalog)

International Federation of Accountants. Various Publications
Also: (Langsam Reference HF5626.I.)

Transnational Accounting (Langsam Library Reference (Print) -- link to UCID)

SARBAINES-OXLEY

Sarbanes-Oxley Reporter on RIA Checkpoint
To access click on RIA Checkpoint, then on the top left corner, change the box content to (Accting, Audit & Corp Finance), then you can see the link to "SOX Reporter" on the left side column.

TRENDS AND TECHNIQUES

Accounting Trends & Techniques. (Langsam Library Latest Reference (Print) -- link to Library Catalog)
Accounting Trends & Techniques is filled with current reporting techniques and methods used by the nation's top organizations. This 650-page book provides over 600 current financial reports of leading industrial, merchandising, technology and service corporations, Easy-to-use format provides answers by example — shows how a particular situation was accounted for or disclosed and examples of recent rulings. You'll also find illustrations and reports from companies presenting financial statements adopting recent rulings and standards.

WEB GUIDES

Accounting Home Page
Accounting Net
Accounting Resources on the Internet (Rutgers)
Auditnet
Electronic Accountant
Tax and Accounting Sites Directory

QuickLinks