Accounting Tools, Databases

CCH IntelliConnect Tax Research  (CSUSM only)
Tax research, first time users must register an email account.

Lexis/Nexis Academic Accounting
Authoritative accounting literature and news stories. 

Featured Sites Updated July 16, 2010

CPA exam to undergo an evolution  Journal of Accountancy (7/16/2010)

Accountancy:  Institute
This site from the U.K. lists associations, guides, and other resources with emphasis in U.K. and international accountancy sites. 

Core Competencies for Business Reference:  Accounting
Core Competencies for Business Reference:  Taxation
Best of the Best Business Web Sites:  Accounting and Taxation
These websites are created and maintained by business librarians and contains common accounting terms and frequently asked questions.

Central Banks of the World
Managed by the BIS (Bank for International Settlements), links provided to many country central banks where you can find corporate, financial, and insurance rules and regulations.  Includes forms and instructions for setting up businesses in host countries.

Resources

Core Competencies for Business Reference:  Accounting
Core Competencies for Business Reference:  Taxation
Best of the Best Business Web Sites:  Accounting and Taxation
These websites are created and maintained by business librarians and contains common accounting terms and frequently asked questions.

CPANet
The CPANet site serves as a web site resource and online community for accounting professionals. This site also provides search engine, it provides direct access to the following search engine finance sub sites: 100hot, AltaVista, infoseek, Yahoo! and much more.

Rutgers Accounting Web
Accounting organizations on the Raw include Association of Government Accountants (AGA), Institute of Internal Auditors, Inc and others. This site also offers research information, directory links to international accounting network sites.

AccountingNet
Delivers accounting news, business information, products, and services. Provides site search engine, registered users can also search Wiley GAAP and GAAS online.

Wachowicz's Web World: Web sites for discerning finance students
Recommended by the Harvard Libraries Working Knowledge newsletter. The site is a rich source of web sites tools and tutorials for finance students. Designed to supplement the Fundamentals of Financial Management by John Wachowicz (Univ. of Tennessee) and James Van Horne.

Financial Ratios

You will first need the NAICS or SIC to look up industry ratios:
http://www.census.gov/epcd/www/naics.html

Title Industry Company
Troy's Almanac of Business and Industrial Financial Ratios x  
D & B Industry Norms and Key Business Ratios x
Factiva [Database] x x
Financial Studies of the Small Business x
Lexis / Nexis Academic -- Business -- Company Financial x
Mergent Online [Database} x x
RMA Annual Statement Studies x
S & P Industry Surveys x

Almanac of Business and Industrial Financial Ratios / Leo Troy. 
REFERENCE 5681.R25 A45 2004
Troy's uses IRS tax return data, the publication covers 192 industries, and 50 performance indicators, you can often find more detail in Troy's.   Use NAICS to locate your industry.  Useful when other titles do not cover your industry, and includes some industries that are typically privately held.

Factiva
Covers news and business information, including Dow Jones and Reuters newswires and The Wall Street Journal, plus more than 8,000 other sources providing current news.

FDIC Industry Analysis
Data and reports on banks, banking industry and economic trends

Financial Studies of the Small Business
REFERENCE HD 2346 .U5 F55a INDEX TABLE
Financial reports by industry of companies with less than one million in assets.

Industry Norms and Key Business Ratios / Dun and Bradstreet.
REFERENCE HF5681 .R25 I 532
Arranged by SIC, ratios by industry. Provides quadrant comparisons.

Mergent Online
A financial analysis database of over 10,000 publicly traded US and international companies. Search by SIC, long term debt, profit margin, total revenue, and more. Create custom financial comparison charts. Includes EDGAR (SEC) filings back to 1993.

Lexis Nexis Academic
Provides access to a wide range of news, business, legal, and reference information.

RMA Annual Statement Studies
REFERENCE HF5681.B2 R6
Industry financials and ratios by industry type (SIC). Comparison data back 5 years.

Standard and Poor's Industry Survey. Monthly investment review.
REFERENCE INDEX TABLE HG4915 .S652
Essays in broad industry categories. Financials for companies back 5 years, and 10th year.

Policies & Regulations

The General Accounting Office
The General Accounting Office (GAO) . The GAO exams all matters relating to the receipt and disbursement of public funds.

The U.S. Securities and Exchange Commission
The Securities and Exchange Commission (SEC) mission is to "Administer federal securities laws and issue rules and regulations to provide protection for investors and to ensure that the securities markets are fair and honest."

Professional Associations

American Institute for Certified Public Accountants (AICPA)
http://www.aicpa.org

American Accounting Association (AAA)
http://aaahq.org/index.cfm

Financial Accounting Standards Board (FASB)
http://www.fasb.org

International Accounting Standards Board (IASB)
http://www.iasb.org

 

Standards & Interpretations

FASB Pronouncements and EITF Abstracts
Available from the FASB (Financial Accounting Standards Board)
SFAS, SFAC, FASB Interpretations and Technical Bulletins and EITS Abstracts
 

Standards setting bodies

American Institute of Certified Public Accountants
It's 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."

Governmental Accounting Standards Board
It's mission statement 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."

Financial Accounting Standards Board
It's mission statement is to "establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, and users of financial information."

International

Central Banks of the World
Managed by the BIS (Bank for International Settlements), links provided to many country central banks where you can find corporate, financial, and insurance rules and regulations.  Includes forms and instructions for setting up businesses in host countries.

International Federation of Accountants
This site will provide you with information such as: current press releases, major initiatives, meeting notices, etc.

International Accounting Standards Committee
The International Accounting Standards Committee (IASC) is working to achieve uniformity in the accounting principles that are used by businesses and other organizations for financial reporting from around the world.

News & Trends

American Accounting Association
The AAA promotes worldwide excellence in accounting education, research, and practice. This association is a voluntary organization of persons interested in accounting education and research.

Electronic Accountant: A Web Magazine and Resource Guide
The Practical Accountant and Accounting technology, electronicaccountant is an informative web magazine and resource guide for accounting professionals and executives.

Forbes Accounting Corporate Scandal Sheet
Forbes tracks corporate accounting allegations starting with Enron (October 2001). The table provides company, date, allegations, investigating agency and latest news.

 

Accounting Periodicals and References (Selected)

Accounting Today HF5601.A377  Latest 12 months
AICPA Journal of Accountancy HF5601 .J7,  Lexis/Nexis--Business--Accounting, Proquest
AICPA Professional Standards 2002 ed.  HF5667 .A43 2002 Reference
Miller GAAP Guide HF5616.U5 M5  Reference,  Lexis/Nexis--Business--Accounting

 

Financial Periodicals and Journals (Selected)

 

For further reading: Di Su, (2000), Financial Information Resources for Special Librarians. Information Outlook: April 2000