Subject Guide for Accounting

Contents

Introduction
Contact Information
Library Catalog and Collections
Standards
Directories
Dictionaries and Encyclopedias
International Accounting
Journals in Accounting
Article Databases
Web Sites

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Introduction

Accounting is more than just bookkeeping writ large. It is one of the largest self-regulating (well, not as self-regulating as it used to be!) industries in the world. The history and impact of accounting goes back to the pre-Sumerian Middle East, and some even credit double-entry bookkeeping as one of the main causes of the Renaissence. While accounting can seem dull and tedious to the uninitiated, there is much to interest and entertain students of business and history. However, sometimes the complexity and detail of accounting rules and procedures can be daunting, and it is hoped that the following reference sources will help you to find and make sense of the information you are seeking.

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Contact Information

For questions regarding Accounting information sources available in Love Library or through the Library's website, please contact:

Michael J. Perkins
619 594-6743
mperkins@mail.sdsu.edu

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Library Catalog and Collections

The first place to start to look for accounting information is on the PAC, the library's online catalog. In addition to the subject "Accounting" here are some more terms you can look up in the PAC:

• Auditing
• Cost Accounting
• Depreciation
• Financial Statements
• Forensic Accounting
• Managerial Accounting
• Social Accounting

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Standards

• AICPA. annual. AICPA professional standards. Chicago, IL: Commerce Clearing House for the American Institute of Certified Public Accountants.
  HF5667 .A43 Ref
  
  
  
• Bailey, Larry P. annual. Miller GAAS guide . San Diego: Harcourt Brace Professional.
  HF5667 .M514 Ref
  
  
• Commerce Clearing House, United States, and Securities and Exchange Commission, eds. SEC Accounting Rules. Chicago: Commerce Clearing House. KF1446.A29 C55
  
  
  
• FASB. Accounting Standards, Current Text As of ....... Stamford, CT: Financial Accounting Standards Board.
  HF5635 .A23 Ref
  
  
• FASB. annual. Accounting standards. Original pronouncements. Stamford, CT: Financial Accounting Standards Board.
  HF5616 U5 F537 Ref
  
  
  
• Williams, Jan R. annual. Miller GAAP guide. San Diego: Harcourt Brace Professional.
  HF5616.U5 M5 Ref
  
  
• Williams, Jan R. annual. Miller GAAP guide [online]. San Diego: Harcourt Brace Professional.

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Directories

• Emerson's directory of leading US accounting firms. 1998. Bellevue, WA: Emerson Co.
  HF5616.U5 E47 1998-99 Ref Table #5A
• Who Audits America. annual. Menlo Park, CA: Data Financial Press.
  HF5616.U5 W5 Ref
  

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Dictionaries and Encyclopedias

• Abdel-Khalik, Rashad. 1997. Blackwell encyclopedic dictionary of accounting. ed . Cambridge, MA: Blackwell Business.
  HF5621 .B54 1997 Ref
  Contents: v. 1. Financial accounting and general topics -- v. 2. Special industries and special topics  
  
• Cohen, Eric E. 2000. Accountant's guide to the Internet. 2nd ed ed. New York: J. Wiley.
  HF5625.7 .C64 2000 Ref
  
• Kohler, Eric Louis, William W Cooper, and Yuji Ijiri. 1983. Kohler's Dictionary for accountants. 6th ed ed. Prentice-Hall Series in Accounting. Englewood Cliffs, N.J: Prentice-Hall.
  HF5621 .K6 1983 3rd Floor Books
  
• Carmichael, D. R, Steven B Lilien, and Martin Mellman. 2003. Accountant's handbook. 10th ed ed. New York: Wiley.
  HF5621 .A22 2003 Ref
  Contents: v. 1. Financial accounting and general topics -- v. 2. Special industries and special topics
  

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International Accounting

• Choi, Frederick D. S. 1997. International accounting and finance handbook. New York: Wiley.
  HF5686.I56 H36 1997 Ref
  
• International Accounting Standards Committee, ed. 1975-. International Accounting Standard. London: International Accounting Standards Committee.
  HF5611 .I573 2000   3rd Floor Books
• Ordelheide, Dieter. 2001. Transnational accounting. ed . New York: Palgrave.
  HF5626 .T72 2001 Ref
  

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Journals in Accounting

The library subscribes to many accounting journals in print, and even more in electronic format. To see what journals the library has access to, go to the PAC and enter the subject "Accounting - Periodicals." Many of the titles you find will have links to the online format.

In order to determine if the library has access to a specific accounting journal, go to the PAC and enter the name of the journal as a periodical title. If we have a print subcription to the journal, or if we have electronic access through an online subscription or one of our online journal vendors, this search will tell you and provide links to further information or the journal itself. Below are just some of the accounting journals you can find in the library or through the library's web site:

• Accountancy
• Accounting and Business Research
• Accounting, Organizations and Society
• Accounting Review
• CPA Journal
• Journal of Accountancy
• Journal of Accounting and Public Polity
• Journal of Accounting and Economics
• Journal of Accounting Research
• Journal of Business Finance & Accounting
• Management Accounting Quarterly
• Practical Accountant
• Review of Accounting Studies

 

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Access to Articles on Accounting

The easiest way to find recent articles on accounting is to use the ABI/Inform database. It provides access to and often the full text of articles in the professional accounting literature. If ABI/Inform does not contain the full text of an article you can always look in the PAC to see if we have access through a print subscription, or electronically through some other database.

The following two print indexes provide much more detailed indexing of the professional accounting literature, and will take you back to 1936, something the databases can't as yet do.

• AIA, ed. 1936. Accountant's Index. Supplement. [New York]: American Institute of Accountants.
  HF5635 A22123 Ref
  
• AICPA, ed. 1992-. Accounting & Tax Index. Ann Arbor, MI: UMI, Inc.
  HF5635 A225 Ref

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Useful Web Sites

• Accounting Education .com - the global information filter for academic accounting.
• AICPA. American Institute of Certified Public Accountants.
• FASB. Financial Accounting Standards Board.
• Fisher College of Business, Ohio State University. Resources in Accounting
• IASB. International Accounting Standards Board
• IFAC. The International Federation of Accountants.
• International Accounting Standards Committee. IASC Web Site
• PCAOB. Public Company Accounting Oversight Board
• SEC. U.S. Securities and Exchange Commission Information for Accountants
• SEC. U.S. Securities and Exchange Commission Home Page
  

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