Research Guide to Accounting

This research guide provides information relevant to the the core accounting curriculum (ACC100-102).  You may also find the Research Guide to Business helpful.

• Introduction/How to Search
• Reference Resources (Dictionaries, Encyclopedias, eBooks, Etc.)
• Online Databases
• Web Sites

Indicates title is an eBook

Introduction/How to Search

Librarians do not simply buy materials and randomly put them onto the shelves. Each new item is classified - meaning it is examined carefully and assigned a number to make sure that materials on the same subject are shelved together. Pima College's Library uses the Library of Congress classification system, as does the University of Arizona. This system assigns each subject a combination of letters and numbers, then uses these letters and numbers to arrange materials on the shelves. (For more information see How to Read a Call Number.)

The following table shows how some basic subject headings in accounting are classified. Clicking on any of these subject headings will start a search for the subject in the Library catalog.

This section lists a few accounting reference tools. Not all the print resources listed are available at all campus libraries. Check the Library catalog to verify the availability of titles.

• American Institute of Certified Public Accountants. Accounting Trends & Techniques. New York: American Institute of Certified Public Accountants, 1962-. Call no.: HF5681.B2 A35. This annual publication "is a compilation of data obtained by a survey of 600 annual reports to stockholders undertaken for the purpose of analyzing the accounting information disclosed in such reports."
• The Blackwell Encyclopedic Dictionary of Accounting. Malden, Mass.: Blackwell, 1998.  Rather than providing brief definitions, this dictionary contains detailed explanations of the key concepts in accounting.
• Acccountants’ Handbook. 11th ed. 2 vols.  Hoboken, N.J.: John Wiley, 2007. This encyclopedic handbook covers two areas. Volume one covers financial accounting and general topics; volume two covers special industries and special topics.
• Delaney, Patrick R. Wiley CPA Examination Review: Auditing. New York: Wiley, 2001.  The objectives of this auditing review text "are to provide study outlines of auditing as it is tested on the Uniform CPA Examination, to provide CPA candidates with recent examination questions organized by topic, and to explain the AICPA unofficial answers to the questions included in [the] text."
• Delaney, Patrick R. Wiley CPA Examination Review: Accounting and Reporting. New York: Wiley, 2000. Call no.:      HF5661.C722 .D45 2000eb. This manual "is organized into 11 manageable study units (modules) to assist [CPA] candidates in organizing their study programs."
• Financial Accounting Standards Board, and American Institute of Certified Public Accountants. Accounting Standards. New York: The Board; Distributed by McGraw-Hill, 1982-. Call no.: HF5616.U5 F537. This annual publication provides access to Financial Accounting Standards Board (FASB) and American Institute of Certified Public Accountants (AICPA) financial accounting standards.
• Goldberg, Jan. Great Jobs for Accounting Majors. Lincolnwood, Ill.: VGM Career Horizons, 2005. 2nd ed. This handbook provides information on job hunting and career paths in different areas of accounting. It includes appendices on Federal Job Information Centers, program descriptions, graduate education, and additional resources.
• Lerner, Joel J. Bookkeeping and Accounting: Based on Schaum’s Outline of Theory and Problems of Bookkeeping and Accounting. 3rd ed. New York: McGraw-Hill, 2004. This study guide contains chapters on the bookkeeping cycle, special journals, ledgers, and the worksheet, merchandising, specific bookkeeping and accounting topics, and other business organizations. Also included is an appendix on mathematics, and a glossary of terms.
• Morris, Thomas W. International Dictionary of Accounting Acronyms. Chicago: Glenlake Pub. Co., 1998. This dictionary contains definitions of some 2,000 "accounting and related acronyms in current usage from a variety of areas of practice."
• Plank, Tom M., and Lois R. Plank. Encyclopedia of Accounting Systems. 2nd ed. 2 vols. Englewood Cliffs, N.J.: Prentice Hall, 1994. Call no.:  HF5635 .E54 1994. This multi-volume encyclopedia "provides comprehensive coverage of the design and application of accounting information systems in four general chapters and for 67 varied enterprises."
• Shim, Jae K.Siegel, Joel G. Schaum's Outline of Theory and Problems of Managerial Accounting. New York: McGraw-Hill, 1998. This study guide to managerial accounting emphasizes "the practical application of managerial accounting concepts, tools, and methodology." It is designed for accounting and nonaccounting business majors.
• Siegel, Joel G., and Jae K. Shim. Accounting Handbook. 4th ed. Hauppauge, N.Y.: Barron's, 2006. Call no.: HF5635 .S586 2006. This handbook has sections on financial statements, financial reporting requirements, management/cost accounting, individual income taxation, microcomputer applications in accounting, quantitative methods, auditing, personal financial planning, governmental and nonprofit accounting, and international accounting.
• Siegel, Joel G., and Jae K. Shim. Dictionary of Accounting Terms. Hauppauge, N.Y.: Barron’s Educational Series, c2000.  Provides concise definitions more than 2500 terms.

Online Databases

Unless otherwise indicated, the databases below are available 24 hours a day, seven days a week with a student ID or a faculty/staff Library card.

• Accounting and Tax Database. The database includes over 2,200 titles, as well as IASB, AICPA, and FASB accounting standards. It’s national and international in scope, providing information on accounting policies and standards, state and national legislation, corporate and individual taxation, compensation and pension plans, and corporate financial management.
• Lexis-Nexis. This excellent service covers newspapers, magazines, wire services, federal and state court opinions, federal and state statutes, federal regulations, and SEC filings such as 10-K’s, 10-Q’s and their exhibits. This database also contains the full-text of GAAP Guide Levels A through D, Miller GAAP for Not for Profit Organization Audits, Miller Governmental GAAP Guide, and the Ultimate Accountants’ Reference.
• ABI/Inform. ABI/Inform provides access to thousands of periodicals in business, finance and economics. At PCC, we have configured ABI/Inform so that you will also simultaneously search the contents of several other ProQuest business databases including:
• Business Source Premier. This is a good general purpose database in business.
• Hoover’s Company Records. This database is provides information business information from one of the world’s leading electronic distributors of information about companies, industries, and the people who lead them. Featuring profiles of more than 40,000 companies, 600 industries, and 225,000 key executives, Hoover's Company Records provides easy access to the most thorough and up-to-date business information available.

Web Sites

There are hundreds of web sites devoted to accounting. We've listed a small number of high-quality sites that contain links to additional sites.

• American Institute of Certified Public Accountants. 2004. Web site. Available at: http://www.aicpa.org/index.htm. Accessed on: July 23, 2008. The home page for the AICPA contains links to information about the organization, membership, accounting standards, news, audit standards, CPA links, career resources, professional ethics, and many other links.
• CorporateInformation.com. 2000. Web site. Available at: http://www.corporateinformation.com/. Accessed on: July 23, 2008. This site provides access to company profiles, research reports, analysis summaries, sales analyses, price analyses, and earnings analyses. Users must register (free) to use the site.
• Kaplan, Jim. AuditNet: Resources for Internal Auditors. 2004. Web site. Available at: http://www.auditnet.org/. Accessed on: July 23, 2008. This web directory provides access to the "Official Kaplan AuditNet Resource List" (KARL), which links to accounting and tax resources, auditing resources, fraud and investigative resources, employment and career resources, and many other subjects.
• New York State Society of Certified Public Accountants. Accounting Terminology Guide. 1997. Web site. Available at: http://www.nysscpa.org/prof_library/guide.htm. Accessed on: July 23, 2008. This guide provides brief definitions of accounting terms, including common acronyms (e.g., IRS).
• Accounting Study Guide. 1999. Web site. Available at: http://www.accountinginfo.com/study/index.html. Accessed on: July 23, 2008. This web site provides links to study guides for "students in the principles of accounting courses or introduction to financial accounting courses." there are also links to a CPA class, accounting books, an annual report project, and financial ratios.
• Rutgers University. Accounting Research Center. Rutgers Accounting Web. 2001. Web site. Available at: http://accounting.rutgers.edu/. Accessed on: July 23, 2008. Billed as "the largest accounting web site on the internet," this web directory is sponsored by Rutgers University. It provides access to professional organizations and numerous accounting resources such as the Financial Accounting Standards Board, the U.S. Securities and Exchange Commission, the "Big Five" accounting firms, and other similar sites.
• Tax, Accounting and Payroll Sites Directory. 1995. Web site. Available at: http://www.taxsites.com/. Accessed on: July 23, 2008. This web directory provides links to 19 topic areas on the subject of tax, 20 topic areas on the subject of accounting, and 14 topic areas on the subject of payroll/HR.
• WebCPA. 2004. Web site. Available at: http://www.webcpa.com/. Accessed on: July 23, 2008. Subtitled "tools and resources for the electronic accountant," this site includes access to the current issues of Accounting Technology, Practical Accountant, and Accounting Today. It also provides links to news, IRS E-File, quick links, careers, state CPA societies, boards of accountancy, state tax agencies, and associations and organizations.