Business: Accounting, Audit, Tax

Prepared by Marcy Carrel (mcarrel@nelson.usf.edu)

September 2, 2008

Finding Articles (Suggested Databases):

If you are off campus, please login through Blackboard and click through to the USF Libraries homepage. Under the tab “Resources,” click on “Databases by Title/Subject,” to search for databases of interest.  If you have any questions, please contact the Nelson Poynter Library Reference Desk at 727-873-4124.

Selected Databases: General business and management

ABI/INFORM Global (Proquest)

This is a premier business database which provides access to a wide variety of business literature, covering nearly 1800 business periodicals and scholarly journals, as well as the Wall Street Journal.  Much of the database is full-text. 

Business Source Premier (EBSCO)

A key scholarly database in the field of business, BSP provides full-text articles from over 2,300 journals.  Full text articles (PDF) from the Harvard Business Review date back to 1922.  BSP also includes market research, industry, and country reports from Datamonitor, EIU and other sources.

LexisNexis Academic 

LexisNexis is a premier database for business and legal research.  Under the top level “Search” tab, select the “business” sub-tab to search by and for company information.  Sources include Hoover’s directories, Disclosure (financials), and Investext reports.  To identify accounting-related materials, use the top level “Sources” tab and select by “industry” = accounting & tax.

Selected Databases: Accounting, Audit and Tax

Accounting Research Manager (CCH)

To Login:  Username = university; password = florida  (case-sensitive; must use lower case)

“Accounting Research Manager is the most comprehensive, up-to-date and objective online database of financial reporting literature. It includes all authoritative and proposed accounting, auditing and SEC literature, plus independent, expert-written interpretive guidance.”  Search by dropdown menu or keywords for FASB standards, Miller interpretations, SEC regulations, AICPA standards and more.

CCH Tax Research Network

CCH library of federal and state tax publications and coverage of sales & property tax and financial & estate planning issues.  Includes primary and secondary sources such as the IRS code; tax legislation; CCH analysis and tax guides; and the Tax Tracker News.  Search by menus or keywords.

EDGAR – SEC filings and forms

"EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system, performs automated collection, validation, indexing, acceptance, and forwarding of submissions by companies and others who are required by law to file forms with the U.S. Securities and Exchange Commission (SEC)".  Use to retrieve public company filings such as 10Ks, 10Qs and proxy statements – directly from the SEC.

RIA Checkpoint

Collections of primary source materials; legislation; news/current awareness; and editorial materials.  Includes WG&L journals such as Journal of taxation and Journal of corporate taxation; U.S. tax reporter; RIA Federal Taxes Weekly Alert Newsletter and RIA Tax Watch.  Also includes tools such as loan and mortgage calculators and interest tables.

Selected Periodicals: Accounting, Audit, Tax

To locate additional related journals (print or electronic), search or browse the USF Libraries catalog.  To specifically locate only electronic journals, select “E-Journals by Title.”  Please note that this information changes often.

Finding Books (USF Online Catalog):

Books on accounting are generally classified in HF5601 - HF5689 under the LC classification system.  Finance books are generally found in HG1 - HG9999.  Within this very large range, banking is found in HG1501-3550; finance management in HG4001-4285; investment in HG4501-6051; and insurance in HG8011-9999.  Auditing and tax titles are located across these categories.  Public finance, including taxation and public accounting and auditing, is classed in HJ9-9940.

Searching the catalog by subject headings or keywords will identify e-books to read online, as well as the books on the shelves.  Reference books are on the first floor of the Poynter Library; books in the circulating collection (A-HN) are on the second floor; and HQ-Z is on the third floor.

Selected Reference Books:  (Poynter Library, first floor)

Accounting dictionary English-Spanish Spanish-English Spanish-Spanish

(REF HF 5621.S26 2003)

This bilingual resource includes over 75,000 financial and accounting terms, 21 sample financial statements in English and Spanish, and a Spanish-Spanish section for equivalent terms in Spanish-speaking countries.

Almanac of business and industrial financial ratios (Troy) (REF HF5681.R25 T68 2007)

This annual statistical publication presents business and financial ratios on businesses by NAICS code and asset size.  Data is based on corporate tax returns from the IRS.

Business ratios and formulas: a comprehensive guide, 2nd ed., by Steven M. Bragg

(REF HF5691.B73 2007)

This recently revised book presents the ratios and formulas that are useful tools for measuring corporate performance.  “Each formula includes a complete description, explanation of the calculation, an example, and cautions regarding its use.”

Florida tax handbook (REF HJ2400 .F654a)

The most current edition of this annual publication, published by the Florida Senate-Finance, Tax and Claims Committee, is kept in the first floor reference area; older editions are in the circulating collection on the 2nd floor.

GAAP guide level A: Restatement and analysis of current FASB standards (CCH)

(REF HF5635.M633 2007)

The GAAP Guide Level A “explains and analyzes promulgated accounting principles in the highest level of the GAAP hierarchy in use today.  This edition is current through the issuance of FASB Statement No. 156.”  This guide and many other accounting publications are included in the USF Libraries subscription to the CCH Accounting Research Manager database.

Industry norms & key business ratios (D&B) (REF HF5681.R25 I52)

This annual reference publication presents statistics on over 800 lines of business by SIC code.  Data, derived from financial statements, includes “typical” balance sheet and income statement items, as well as fourteen key performance indicators.  Also available online through USF Libraries subscription to the “Key Business Ratios” database.

Key concepts in accounting and finance (REF HF5621.S88 2004)

Part of the Palgrave Key Concepts series, this small 250+ page glossary provides brief definitions of concepts and terms such as credit tranche, j curve, and dirty float system.

RMA annual statement studies – Financial ratio benchmarks (REF  HF5681.B2 R6)

Published annually, this publication “contains composite financial data on manufacturing, wholesaling, retailing, service, and contracting lines of business”.  By industry NAICS codes, it presents financial statement ratios and common-size balance sheet and income statement items.  Trend data and data by asset and sales size available.

Wiley CPA examination review (REF HF5661.G44 2007)

This annual publication is issued in two volumes:  Volume 1 provides outlines and study guides; volume 2 is problems and solutions.  There are also separate publications covering “Financial Accounting and Reporting” (REF HF5661.C7232 2007); “Business Environment and Concepts” (REF KF889.5 .C16 2007); and “Regulation” (REF KF889.5 .C165 2007). 

Selected Web sites:

There are many business and management-related Web sites.  Some of the more useful sites I have bookmarked can be located at http://del.icio.us/marcylibrarian/business:accounting.  (This list changes often!)  A few selected sites are noted below:

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

AICPA “is the national, professional organization for all Certified Public Accountants. Its 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.”  Includes career resources and publications such as the Journal of Accountancy.

American Accounting Association (http://aaahq.org/)

“The American Accounting Association promotes worldwide excellence in accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education and research.”

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

"Serving the investing public through transparent information resulting from high-quality financial reporting standards, developed in an independent, private-sector, open due process."

GASB Governmental Accounting Standards Board (http://www.gasb.org/)

“The mission of the Governmental Accounting Standards Board 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.”

Internal Revenue Service, U.S. Department of the Treasury (http://www.irs.gov/)

Use the tabs to browse by topics or search by keywords.  Also see the link at the bottom of the home page for “tax stats” – a list of links to statistical information across all topics.

Tax and Accounting Sites Directory (http://www.taxsites.com)

This site is 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.”

Remember, you may contact a Reference Librarian in person, by phone (727/873-4124), or via chat (from the Ask a Librarian link on the USF Libraries web site).

Marcy Carrel

Email: mcarrel@nelson.usf.edu

Blog:   http://BusinessResearchUSFSP.blogspot.com/