Accounting

Subject Guide

Contents

The sources on this guide are a sample of important print and online accounting resources. They include books at Rod Library, online sources to which Rod Library subscribes (marked with *), and other web sources which at this time are free or partially free. Call numbers are listed under the titles of print sources available at the library. Underlined titles can be accessed via the web. If accessing a Rod Library subscription database from off campus, you will be prompted for your last name and UNI ID number.

Other Library User Guides go into more detail on finding information on topics such as companies, economics, finance, financial ratios, industries, management, and marketing.

Some of the databases on this guide also are available through the Rod Library Business Portal.

Finding Books

Use UNISTAR, the Rod Library online catalog, to identify books and other resources on the various aspects of accounting. A wide range of subject headings can be used to find information about topics covered in UNI accounting courses; here are a few examples of relevant subject headings to try in the UNISTAR Subject index: activity based costing

Another approach is to use the UNISTAR Keywords index to look for terms which may occur in titles and contents notes as well as in subject headings. For example, this search - benchmarking and (performance or effective*) - retrieves records with the word benchmarking and either performance or words beginning with effective. (Putting the asterisk after effective allows for variation in word endings.)

Most of the Rod Library book collection is in print, but there are several hundred business-related e-books distributed by netLibrary. To find examples, do a UNISTAR Keywords search such as accounting and netlibrary.

Representive Journals top

The following table lists several examples of accounting journals to which Rod Library subscribes. Databases mentioned later, such as ABI/INFORM, include the full text of articles from many additional accounting journals. Accounting Review and 12 other journals from the American Accounting Association are available in a package.

Use the search form on this page to determine whether the library subscribes to a particular journal in print or online and which years are available. Accounting journals in print are located on the bottom floor of the library and are arranged by call number. Use the indexes listed in the Finding Articles section of this guide to locate articles on particular subjects or by particular authors.

  • Accounting Review
  • Journal of Accounting Research
  • Auditing
  • Journal of Forensic Accounting
  • The CPA Journal
  • Journal of the American Taxation Association
  • Internal Auditor
  • Practical Tax Strategies
  • Journal of Accountancy
  • Tax Executive

Finding Articles and Government Publications top

The tools in this section index and in many cases provide the full text of articles in scholarly journals, in general business magazines, and in newspapers such as the Wall Street Journal.

These links go directly to the source if you are accessing from on campus. If accessing from off campus, you will be prompted to enter your last name and UNI ID number. All of the online sources in this section are also listed under Databases A-Z and under Field of Study on the library home page.

Also, many of the databases can be accessed via the Rod Library Business Portal.

The search forms for these databases - ABI/INFORM, Business & Company Resource Center, and Business Source Elite - include a box that can be checked to limit results to scholarly or academic or peer-reviewed journals. This method does not work perfectly, but it will produce results that are more likely to be from academic journals.

ABI/INFORM Complete*
Indexes periodicals in accounting and all other major business disciplines; provides article full text or image online in many cases. Covers academic journals, trade journals, business magazines and newspapers, doctoral dissertations, and Hoover's premium company information.

The Accounting & Tax Index
UNI Index/Abstract HF5601 .A187
This print index lists citations to articles from more than 1,000 publications on accounting and taxation; citations are listed by author and under subject headings, including specific FASB standards, tax court decisions, tax regulations, and Internal Revenue Code sections.

Business Source Elite*
Indexes periodicals in accounting and all other major business disciplines; provides article full text or image online in many cases. It also includes about 10,000 company profiles from Datamonitor; many of these include SWOT analyses.

Business & Company Resource Center*
Indexes periodicals in accounting and all other major business disciplines; provides article full text or image online in many cases. Covers academic journals, business magazines, trade journals, and business newspapers. Also includes includes investment analyst reports and company and industry information from various other reference sources.

IntelliConnect* (formerly CCH Internet Tax Research Network before summer 2009 change)
The publisher, CCH, introduced a new interface the summer of 2009.  A Help/Getting Started lnk on the left side of the screen leads to instructional materials such as video tour. The database can be searched using the form at the top of the screen; results can be narrowed by aspects such as Document Type and State Tax Type. Contents also can be browsed.  Includes articles from various tax, accounting, and finance journals and magazines.

LexisNexis Academic*
The Business/Accounting section includes the full text of journals and magazines such as Accounting Technology, Journal of Accountancy, and Journal of Business Strategy. The Legal /Tax Law section includes the full text of sources such as the AICPA Tax Advisor and tax cases, regulations, and statutes (Code).

LexisNexis Congressional*
Contains database of Congressional publications such as reports, testimony before Congressional committee hearings, bills, laws, and also U.S. government regulations.

*Wall Street Journal via *ABI/INFORM
Wall Street Journal Asia and Wall Street Journal Europe via Library PressDisplay* The ABI/INFORM database contains the full text of articles from the Wall Street Journal back to 1984. Today's issue is available early in the morning. After logging on, do a Publication Search to go to particular issues of the Journal. Alternatively, go to Advanced Search and specify that Wall Street Journal must be in the Publication Title. Library PressDisplay has the latest 60 days of the Wall Street Journal Asia and Europe editions.

Associations and other Organizations top

Associations are organized groups of individuals or companies that share a common interest. Associations can be a valuable source of information in their fields of interest. Some information gathered by such groups is available to the general public, and some is available only to members. The first entry below is a directory of associations, and the rest are examples of major accounting-related associations and other organizations, particularly those involved in the standards-setting process.

Encyclopedia of Associations
UNI Reference Desk AS22 .E5
Provides basic data on more than 23,000 state, U.S., and international associations. Largest single directory of associations. Business-related associations from this source are listed in Business & Company Resource Center.

American Accounting Association
American Institute of Certified Public Accountants
Financial Accounting Standards Board
Financial Executives International (formerly Financial Executives Institute)
Governmental Accounting Standards Board
The Institute of Internal Auditors
International Accounting Standards Board

Big 4 and Other Accounting Firms top

Emerson's Directory of Leading US Accounting Firms
UNI Reference HF5616.U5 E437 1998/99
Provides detailed profiles of the 500 largest U.S. accounting firms (in terms of number of personnel), arranged by state. Provides various indexes such as top 500 firms by industry segments served and top 500 firms by consulting services offered.

Deloitte Touche Tohmatsu
Ernst & Young
KPMG
PriceWaterhouseCoopers

Tax, Accounting and Payroll Sites Directory
See Firms and Careers section.

CPA Examination top

CPA Examination Review (Gleim)
UNI Reserve HF5661 .C7234 (Latest 2 eds.in Reserve, earlier in stacks)
Study guide for all parts of the CPA exam. Volume one contains study guides and outlines; volume two contains practice problems and solutions.

Digest of State Accountancy Laws and State Board Regulations
UNI Reference KF2920.1.Z95 D5 2004/2005
Summarizes each state's legal requirements for licensing and regulation of accountants. State entries cover requirements related to topics such as education, experience, and conditioning (i.e., how many parts of the CPA exam must be passed and at what score).

Dictionaries, Encyclopedias and Handbooks top

Accounting dictionaries and related tools provide specialized definitions and overviews of concepts in the discipline.

Accountants' Handbook
UNI Reference HF5621 .A22 2007
Contains chapters on financial accounting topics such as income statement presentation and specialized industries such as real estate and construction. The chapters are written by various experts in the field and are intended to provide quick and understandable coverage of the topic.

Auditor's Dictionary : Terms, Concepts, Processes, and Regulations
UNI Reference HF5667 .O6728 2004

Transnational accounting
UNI Reference HF5625 .T736 2001
Summarizes financial accounting rules and practices of nineteen countries. Arranged by country.

The Ultimate Accountants' Reference : Including GAAP, IRS & SEC Regulations, Leases, and More
UNI Reference HF5616.U5 B713 2006; Also in LexisNexis Academic

Dissertations and Theses top

Dissertations & Theses: A&I * (Dissertation Abstracts)
This is the most comprehensive index of dissertations and master's theses. Citations are included for dissertations as far back as 1861. Abstracts are available for dissertations from 1980 on, and 24 page previews are available for many dissertations from 1997 on. ABI/INFORM Complete* indexes a smaller number of dissertations but includes their full text online.

Financial Ratios top

This section lists three examples of sources that provide industry averages. Another library guide goes into more detail on financial and operating ratios.

RMA Annual Statement Studies
UNI Reference HF 5681 B2R6
Library has: 1971-1977, 1979- (Formerly: RMA Annual Statement Studies) Compiled by Robert Morris Associates, a national association of bank officers. Each annual issue provides six years of ratios for about 600 industries arranged by SIC code. Figures for the latest year are broken down by size of companies making up the sample. Provides median, upper, and lower quartile figures for ratios.

Industry Norms and Key Business Ratios
UNI Reference HF 5681 R25 I525
Library has: 1982/83, 1984/85-
Published by Dun & Bradstreet, provides ratios for about 800 industries arranged by SIC code. Provides mean and upper and lower quartiles for the various ratios.

*Mergent Online
Provides financial and narrative description and analysis of more than10,000 publicly held U.S. and non-U.S. companies. In Advanced Search, can look up companies by SIC code and create customized tables that show variables of interest for all companies or for a specific company in comparison with other companies in the industry.

Standards top

The basic rules of accounting are developed by several authoritative bodies such as those listed in this section. The standards they issue must be followed in order for financial reports to be in accord with "generally accepted accounting principles" (GAAP).

A major recent development is the release of the FASB Accounting Standards Codification. It is now the single source of authoritative nongovernmental U.S. Generally Accepted Accounting Principles, superseding existing FASB, AICPA, EITF, and related literature.

The FASB Accounting Standards Codification
This new accounting standards system went into effect in the summer of 2009. This page from FASB provides resources about the Codification, including instructional webcasts. A "Basic View" of the Codification will be available for no charge at the FASB site. Accounting students and faculty may have access to the "Professional View." RIA CheckPoint provides access to the Codification and superceded standards.

RIA CheckPoint*
The Accounting, Audit & Corporate Finance Library section (see drop-down on left) of RIA CheckPoint contains the Codification as well as original pronouncements and many related documents from AICPA, FASB, and GASB. Clicking the Codification link on the left side of the screen leads to a page that can be used to browse or search the Codification Topics in four main area: Presentation, Financial Statement Accounts, Broad Transactions, and Industries.

Another approach after reaching the Standards & Regulations section in the Accounting, Audit & Corporate Finance Library is to click the + sign next to FASB, AICPA, or GASB to drill deeper into the table of contents. Other approaches:  check a particular section and then do a keyword section,  do a "find by citation" search to find a known standard, etc.

The Public Company Accounting Oversight Board Standards
"The Public Company Accounting Oversight Board (PCAOB) is a private, nonprofit corporation created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies. The PCAOB was created to protect investors and the public interest by promoting informative, fair, and independent audit reports."

International Accounting Standards Board
"Our mission is to develop, in the public interest, a single set of high quality, understandable and international financial reporting standards (IFRSs) for general purpose financial statements."

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AICPA Audit and Accounting Manual : Nonauthoritative Practice Aids
UNI Stacks HF5667 .A33
Contains explanations and illustrations of actual procedures to assist practitioners in conducting audits.

AICPA Technical Practice Aids
UNI Stacks HF5616.U5 A574
Includes Accounting and Auditing Publications group's technical questions and answers; considered nonauthoritative.

GAAP Guide Level A: Restatement and Analysis of Current FASB Standards
UNI Reference HF5601 .M544 (Latest ed. in Refer., earlier in stacks)
This and other GAAP guides also are available through LexisNexis Academic.
The guide to generally accepted accounting principles restates and analyzes current accounting standards. A cross reference table links sections of this guide with Original Pronouncements.

LexisNexis Academic*
The Business/Accounting section includes AICPA Publications, which contain the full text of AICPA pronouncements and other authoritative and semi authoritative literature from 1934 -1995. Also includes several guides to generally accepted accounting and auditing principles (i.e., GAAP, GAAS).

Taxation Databases top

BNA Tax Management Library *
U.S. income portfolios explain and analyze income tax issues. Also includes tax news, reports and commentary, and primary sources. Rod Library subscribes to those sections that are highlighted. (Click the Federal tax tab to see the U.S. Income Portfolios.)

IntelliConnect* (formerly CCH Internet Tax Research Network before summer 2009 change)
The publisher, CCH, introduced a new interface the summer of 2009.  A Help/Getting Started lnk on the left side of the screen leads to instructional materials such as video tour. The database can be searched using the form at the top of the screen; results can be narrowed by aspects such as Document Type and State Tax Type. Contents also can be browsed.

Rod Library subscribes to the Federal, State, and Financial & Estate tax libraries from CCH. They include the full text of the tax code, regulations, cases, rulings, and other primary sources. The service also includes extensive explanation and analysis, tax news, and journals. The state library for Iowa, for example, contains statutes, regulations and rulings, cases and explanation of various taxes such as corporate and personal income, sales, and property.

RIA Checkpoint*
Contains the full text of the tax code, regulations, treasury decisions, IRS revenue rulings, federal tax decisions, and pending and enacted legislation. Also includes extensive editorial commentary from the publisher (RIA), tax news, and several journals such as Journal of Taxation.

LexisNexis Academic*
The Legal category includes a section on Tax Law. (See Tax Law link on right side of the screen.) It contains the full text of the tax code, Treasury regulations, and state and federal tax cases. Also includes a few tax journals.

Trends and Techniques top

Accounting Trends & Techniques
UNI Reference HF5681.B2 A35 (Latest ed. in Refer., earlier in stacks)
This is an annual survey of accounting practices followed in the annual reports to shareholders of 600 U.S. companies. The Inventories Lifo section in one recent year, for example, showed excerpts from the balance sheets of American Standard Companies, Chevron Corp., Dover Corp, and Mark IV Industries. Some sections compare results for the current and previous years, illustrating trends.

Financial Report Survey
Various call numbers
Reports in this series cover topics such as how companies in various industries handle particular accounting questions in their financial statements and how companies are applying relevant accounting standards. Find these reports by doing a Keywords search for financial report survey in UNISTAR.

Other Internet Resources top

The following are well-organized collections of links to various resources in areas such as accounting, auditing, and taxation. Some of the resources on these sites are free, and some are available for a fee.

AuditNet
Iowa Department of Revenue and Finance
IAWWW (internal auditing)
Rutgers Accounting Web
Tax, Accounting and Payroll Sites Directory
United States Internal Revenue Service
Google
 

University of Northern Iowa top

Department of Accounting
College of Business Administration

 

Stan Lyle
Rod Library, University of Northern Iowa
stanley.lyle@uni.edu

Last updated: October 1, 2010