Accounting

Gloria Kelley
Head, Technical Services
Dacus Library
Winthrop University
July, 2008

Electronic Databases

Business Source Premier

LexisNexis Academic

Business & Company Resource Center

General Business File ASAP 

Regional Business News

Professional Literature

AICPA Professional Standards (American Institute of Certified Public Accountants) (REF HG5667 .A55)

Accounting Research Manager   Accounting Research Manager (ARM) is a comprehensive financial reporting knowledgebase that provides materials designed to help solve your most pressing issues. Updated daily, it is the most timely, complete, interpretive and objective resource for your financial reporting needs. Subscription includes Accounting Standards and Engagement Standards.

Accounting Standards:  Current Text (FASB) (REF HF5635 .A23)

CCH Tax Research Network (Electronic Resource)  Federal and State Tax, Business Entity, Financial and Estate Tax.  Published by Commerce Clearing House

• Standard federal, federal estate & gift, federal excise tax reporters
• Standard Federal tax reporter
• State tax Court memoranda
• Tax Court regular decision

Cabell's Directory of Publishing Opportunities in Accounting (REF HF5635 .C33)

Management of an Accounting Practice handbook (AICPA) (REF HF5616 .U5 .A58x)

Miller GAAP Guide (LexisNexis Academic - Business - Accounting)

• Under Source choose Miller GAAP Guide

Tax Court Reporter (REF KF6285 .C675)

General Accounting Internet Sites¹

Accounting.com - (http://www.accounting.com) Directory of online accounting resources, professional development resources, CPA exam review sources/courses, CPA firms, accounting associations, accounting standards information, and job resources.

Accounting Smart Pros - (http://accounting.smartpros.com)  Provides news about accounting, auditing, financial planning, human resources, corporate finance, law, etc.

Accounting Terminology Guide - (http://www.nysscpa.org/prof_library/guide.htm) Glossary of accounting terms provided by the New York State Society of CPAs.

Accounting Web (http://accountingweb.com) Resource providing accounting news, industry news databases, an accounting job database, financial calculators, directory of accounting links arranged by topic, and a tax resource page.

American Accounting Association (AAA) - (http://aaahq.org/) Homepage of the American Accounting Association, an organization of students, educators, accounting professionals interested in accounting education/research.

American Association of Attorney-Certified Public Accountants (AAA-CPA) - (http://www.attorney-cpa.com/i4a/pages/) Homepage of the American Association of Attorney-Certified Public Accountants, an interdisciplinary association of professional Attorneys and Certified Public Accountants.  the site provides a searchable Attorney-CPA directory as well as links to online accounting, tax, and law sites.

American Institute of Certified Public Accountants (AICPA) - (http://www.aicpa.org/) Homepage of the American Institute of Certified Public Accountants, a professional association for CPAs in the United States.

CPA Directory - (http://cpadirectory.com/) Online directory of licensed accountants in the U.S. that is searchable by firm name, CPA name, or zip code.

CPA Journal - (http://www.cpajournal.com/)  Homepage of the CPA Journal, an independent magazine on issues and developments impacting the entire accounting profession published monthly by the New York State Society of Certified Public Accountants (NYSSCPA).  the site provides free access to the full-text of articles from 1989 through June 2005.

CPANet - (http://www.cpanet.com/) Directory of accounting-related sites arranged by four broad categories including disciplines, resources, information and community.

Financial Accounting Standards Board (FASB) - (http://www.fasb.org) Homepage of the Financial Accounting Standards Board, the organization in the private sector that establishes standards of financial accounting/reporting that govern the preparation of financial reports.

Governmental Accounting Standards Board (GASB) (http://www.gasb.org/) Homepage of the Governmental Accounting Standards Board, which establishes standards of financial accounting/reporting that guide the preparation of external financial reports for state/local government.

Institute of Internal Auditors (IIA) - (http://www.theiia.org) Homepage of the Institute of Internal Auditors, an international organization that serves the worldwide internal auditing community by providing standards, guidance, and information on internal auditing best practices.

International Accounting Standards Board (IASB) - (http://www.iasb.org/) Homepage of the International Accounting Standards Board, an independent, privately-funded international accounting standards setter based in London, UK.

Journal of Accountancy - (http://www.aicpa.org/pubs/jofa/joaiss.htm) Homepage of the Journal of Accountancy, the journal of the American Institute of Certified Public Accountants (AICPA).  the site provides free yearly author and subject indexes from1996 through 2004 as well as the table of contents and full-text articles for each monthly issue.

U.S. General Accounting Office (GAO) - (http://www.gao.gov/) Homepage of the General Accounting Office, a federal agency that examines the use of public funds, evaluates federal programs/activities, and provides analyses, options, recommendations to help the Congress make effective policy/funding decisions and improve the economy.

U.S. Treasury - (http://www.ustreas.gov/) Homepage of the U.S. Treasury Department, the economic department of the U.S. federal government.  The site provides information about coins, currency notes, the economy, monetary enforcement activities, financial markets, gold/silver reserves, international impacts on the U.S. economy, personal finance, taxation, treasury securities, etc.

Tax Internet Sites

American Taxation Association (ATA)  - (http://aaahq.org/ata/index.htm) Homepage of the American Tax Association, a section of the American Accounting Association.  the site provides tax research, tax hints, information about tax-related jobs, and tax news.

Federation of Tax Administrators (FTN) - (http://www.taxadmin.org/) Homepage of the Federation of tax Administrators.  The site provides information about tax rates, burdens/revenues, and surveys for state income, sales, and excise taxes.

Internal Revenue Service (IRS) - (http://www.irs.gov/) Homepage of the U.S. Internal Revenue Service, a branch of the U.S. Department of Treasury and the nation's tax collection agency that administers the Internal Revenue Code enacted by Congress.

National Tax Association (NTA) - (http://www.ntanet.org/) Homepage of the national Tax Association, an educational association that fosters the study of tax theory and practice/policy.  the site provides free access to some of the issues of the National Tax Journal.

North Carolina Department of Revenue - (http://www.dor.state.nc.us/) Homepage of the North Carolina Department of Revenue

South Carolina Department of Revenue - (http://www.SCTax.org) Homepage of the South Carolina Department of Revenue

Tax and Accounting Sites Directory - (http://www.taxsites.com/) A comprehensive index of web-based tax and accounting resources.  the directory is designed to be a starting point for people who are searching for tax and accounting information, products, and services.

Tax History Project - (http://www.taxhistory.org/) A public service initiative from tax Analysts.  Established in 1995, the Project provides scholars, policymakers, journalists, and the general public with information on the history of U.S. public finance.

TaxLinks - (http://www.taxlinks.com/) Searchable online database of IRS Revenue Ruling Library from 1954 to the present.

U.S. Tax Court - (http://www.ustaxcourt.gov/) Homepage of the U.S. Tax Court, a Federal court of record established by Congress to provide a judicial forum in which affected persons could dispute tax deficiencies.  Provides access to TC and Memorandum Opinions published from 09/25/95 and Summary Opinions published after 01/01/01.

Major Accounting Firms

Ernst & Young LLPA (http://www.ey.com/global/content.nsf/International/Home) offers business services, including auditing, accounting advice, tax compliance and planning, corporate finance transaction assistance, and law advisory.

KPMG International - (http://www.us.kpmg.com/) provider of assurance, tax, legal, consulting, and financial advisory services to clients around the world.

Deloitte Touche Tohmatsu - (http://www.deloite.com/) delivers assurance and advisory, tax, and consulting services.

PricewaterhouseCoopers -(http://www.pwc.com/) helps companies solve their complex business problems and fully benefit from their key opportunities.

¹ (http://www.sc.edu/library/pubserv/accounting.html)