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Subject Guide: Accountancy

RESOURCES FOR RESEARCH :
ACCOUNTING

Handbooks and Manuals

Handbooks are concisely written overviews, arranged for the quick location of information, while manuals provide instructions on how to accomplish a task.

AICPA Auditing and Accounting Manual. Chicago, Ill.: Published for the American Institute of Certified Public Accountants (AICPA) by Commerce Clearing House, (annual).
Shelved at: Ref. HF5667.A554

Accounting and Auditing Update Handbook. New York: American Institute of Certified Public Accountants, 1990.
Shelved at: Ref. HF5601.A245 1990

Ameiss, Albert P. Accountant's Desk Handbook. 3rd ed. Englewood Cliffs, N. J.: Prentice Hall, 1988.
Shelved at: Ref. HF5635 .A474 1988

Handbook of International Accounting. 4th ed. New York: Wiley, 1991.
Shelved at: Ref. HF5686 .I56 H36 1990

The Handbook of Stock Brokeraqe Accounting. New York: Institute of Finance, 1994.
Shelved at: Ref. HF5686 .B65 R67 1994

Management Accountant's Handbook. 4th ed. New York: Wiley, 1992.
Shelved at: Ref. HF5657.4 .M3 1992

Siegel, Joel G. Accounting Handbook. New York: Barron�s, 1990.
Shelved at: Ref. HF5635 .S586 1990

 

General Indexes and Abstracting Services

Used to locate articles (and sometimes other materials) within a wide range of subjects. Listings provide bibliographic information and frequently contain brief summaries (abstracts).

ABI Inform.
CD-ROM on Library PC Workstation

Business Periodicals Index
Shelved at: Index table 7A (recent volumes)
Ref. Z7164.C81 B983 (older volumes)

Predicasts F & S Index - United States
Shelved at: Index table 7B (recent volumes)
Ref. Z7165.U5 F23 (older volumes)

PAIS International
CD-ROM on Library PC Workstations
Shelved at: Index table 2A (recent volumes)
Ref. Z7163.P87 (older volumes)

Wilson Business Abstracts
Database available on CUNY+ (BUSI)

 

Accounting Indexes and Abstract Resources

Used to locate articles (and sometimes other materials) within the discipline of accounting. Listings provide bibliographic information and frequently contain brief summaries (abstracts).

Accountant's Index. New York: American Institute of Accountants, 1923-1991. Continued by The Accounting & Tax Index.
Shelved at: Ref. Z7164 .C81 A5

The Accounting & Tax Index. Ann Arbor, Michigan: UMI, 1992 - current. Continues Accountant's Index.
Shelved at: Index table 7A(recent volumes)
Ref. Z7164.C81A5 (older volumes)

Accounting Articles/Commerce Clearing House. Chicago: Commerce Clearing House, 1963
Current Shelved at: Index table 7A (recent volumes)
Ref. Z7164 .C81 C782a (older volumes)

EITF Abstracts: A Summary of Proceedings of the FASB Emerging Task Force as of... . FASB Emerging Issues Task Force.
Shelved at: Ref. HF5616 .U5 F36

Federal Tax Articles: Income Estate. Gift, Excise Employment Taxes. Chicago, Commerce Clearing House, Inc.
Shelved at: Ref. KF6335 .A6 C58

Index to Accounting and Auditing Technical Pronouncements. New York: AICPA, (annual).
Shelved at: Ref. Z7164 .C81 I285

 

Directories

Lists of persons or organizations, systematically arranged, with addresses, and, sometimes, additional information about the entrants.

Directory/ The Academy of Accounting Historians. Harrisburg, Va. School of Accounting, James Madison University, 1990-1992.
Shelved at: Ref. HF5601. A34

Market Shares. (Title varies: Big 8 and Others, Big Eight and Others). Menlo Park, Calif.: Data Financial Press, 1989 - . (Lists accounting firms)
Shelved at: Ref. HF5616 .U5M37

Book of Lists. New York : Crain Communications. (Contains information regarding New York�s top accounting firms, ad agencies, banks, CEO�s, private and publicly held firms.)
Shelved at: Ref. HF3163 .N7B66

 

Core Journals

The most widely read or highly respected publications in the discipline.

• Accounting Today
• Advances in Accounting
• Journal of Accounting and Public Policy
• Journal of Accounting Literature
• Journal of Accouning, Auditing & Finance

 

Style Manual

Guidelines for the preparation of papers or publications, including the proper forms of bibliographic citation.

May, Claire Arevalo. Effective Writing: A Handbook for Accountants. 4th ed. Upper Saddle River, N.J.: Prentice Hall, 1996.

 

Other Resources

AICPA, FASB, and GASB Technical Materials

The following series are produced by AICPA (American Institute of Certified Public Accountants), FASB (Financial Accounting Standards Board), and GASB (Government Accounting Standards Board).

Audit Risk Alert. (AICPA) Ref. HF5667 .A78

EITF Abstracts: A Summary of Proceedings of the FASB Emerging Issues Task Force Ref. HF5616.U5 F36

Exposure Draft (AICPA) Ref. HF5601 .E89

Exposure Draft (FASB) Ref. HF5681 .B2 F518

Exposure Draft (GASB) Ref. HJ9973 .G689

Government Accounting Standards Series (GASB) Ref. HJ9777 .A1 G69

Statement of Position Series (AICPA) Ref. HF5601 .A788

Statement on Standards (FASB) Ref. HF5681 .B2 A4

Statement on Standards (FASB) Ref. HF5681 .B2 A4

 

Big Four Accounting Firms

Deloitte Touche Tohmatsu International
http://www.deloitte.com/

Ernst and Young LLP
http://www.ey.com

KPMG Peat Marwick LLP
http://www.kpmg.com/

PricewaterhouseCoopers LLP
http://www.pwcglobal.com/

 

Internet

The Internet is a worldwide communication system that links computer networks and provides access to information throughout the world. Access to the World Wide Web via Netscape is available in the Baruch Library and Technology Center Building, 151 E. 25th St., in the following locations: the Media Resource Center on floor one, room #125; the Besso Lab, room #320; on the Macintosh workstations by the elevator banks on floors 3-5 of the library, and on floor 6 in the Baruch Computing and Technology Center.

Choice World Wide Web sites for accounting include:

Rutgers Accounting Web
Accounting information from FASB, the AICPA, etc., for use by accounting scholars, practitioners, educators, and students, with links to other good sites.

Accounting Information on the Internet
Good general site with links to a number of additional resources including EDGAR, the SEC corporate disclosure database that provides financial data (complete 10Ks, 14Ds, S3s, 8Ks, etc.); FinanceNet, a governmental accounting and financial management network; AuditNet Resource List, the USC Accounting Gopher with FASB FASAC minutes and information; and more.

 

Internet sites offering information and study guides
for CPA examination

Accounting Students
A product of Pro2Net , an online resource for accountants, offers CPA exam tips.

Examinations Team (American Institute for Certified Public Accountants)
The American Institute for Certified Public Accountants provides the candidate brochure for the exam and other information about the exam. Some sample questions are also given.

CPAnet Discussion Forum
CPAnet offers a discussion forum on the CPA exam, and links to print and electronic study guides.

NASBA (National Association of State Boards of Accountancy)
The National Association of State Boards of Accountancy serves as a forum for the nation's state boards of accountancy which administer the Uniform CPA Examination, license certified public accountants, and regulate the practice of public accountancy in the United States.

CPA Examination Services (CPAES)
CPA Examination Services (CPAES), a division of NASBA, administers the Uniform CPA Examination for candidates in the following states: Colorado, Connecticut, Delaware, Georgia, Hawaii, Indiana, Iowa, Kansas, Louisiana, Maine, Massachusetts, Michigan, Missouri, New Jersey, New Mexico, New York, Ohio, Puerto Rico, Rhode Island, South Carolina, Tennessee, Vermont, Virginia and Washington. Detailed information about each state's requirements is available.

New Jersey State Board of Accountancy
New Jersey State Board of Accountancy provides information on the New Jersey requirements for licensure as a CPA and how to apply for the Uniform CPA Examination.

Office of the Professions, New York State Education Department
The Office of the Professions, New York State Education Department, provides information on the licensure requirements for CPAs in New York. The application for licensure and first registration may be downloaded from this site.

Wiley CPA Examination Review
Wiley CPA Examination Review includes tips on taking the exam and free study tools.

 

 

LEXIS/NEXIS

This sophisticated online information system provides access to a number of accounting resources. NAARS (National Automated Accounting Research Systems) provides the complete financial statement portions of annual reports for more than 4000 publicly traded companies per year, plus accounting literature including documents produced by FASB, GASB and AICPA. The annual reports are from companies listed on the NYSE, AMEX, selected OTC and Fortune 1000 companies. The Accounting, Tax and Financial libraries contain case law, agency and regulatory material as well as annual reports, SEC and EDGAR filings, AICPA information and pertinent publications. LEXIS/NEXIS is available in the Besso Lab (151 E. 25th St., room #320) and in the Graduate Student Resource Center (46 E. 26th St., room #522).

Only currently enrolled Baruch students and faculty can access LEXIS/NEXIS and all users are required to attend a LEXIS/NEXIS workshop before they can make an appointment to search the system. Registration for workshops is at the reference desk on floor 2 of Newman Library.

 

Vocational Materials

Careers in Public Accounting. Seattle, Wash.: Big Eight Review, Inc., 1990.
Shelved at: Ref. HF5616 .U6 C37

Gaylord, Gloria L. Careers in Accounting. Lincolnwood, Ill. U.S.A.: Career Horizons, 1991.
Shelved at HF5616 .U5 G39

The New York State Career Opportunities Handbook in Local Public Accountinq Firms. New York: New York State Society of Certified Public Accountants (annual).
Shelved at: Ref. HF5616 .N7 .N4

Occupational Outlook Handbook. Washington, U.S.: Dept. of Labor, Bureau of Labor Statistics (annual). Includes job descriptions.
Shelved at: Ref. HF538 .A1 036

Rosenberg, Martin H. Opportunities in Accounting Careers. Lincolnwood, Ill.: VGM Career Horizons, 1991.
Shelved at: HF5616 .U5 G39

The Supply of Accounting Graduates and the Demand for Public Accounting Recruits. New York: AICPA (annual).
Shelved at: Ref. HF5616 .U5 S98

 

Accounting Associations

Potential sources of otherwise hard-to-find information.

American Accounting Association.
5717 Bessie Drive
Sarasota, Fl. 34233
(813) 921-7747

American Association of Hispanic CPAs.
3800 E. Tremont Ave., #1
Bronx, N.Y. 10465
(718) 823-6144

American Institute of Certified Public Accountants.
1211 Ave. of the Americas
New York, N.Y. 10036
(212) 596-6200

Asian American Certified Public Accountants.
580 California St., 16th Floor
San Francisco, Calif. 94104
(415) 421-6805

Institute of Internal Auditors.
249 Maitland Ave.
Altamonte Springs, Fl. 32701
(407) 830-7600

Institute of Management Accountants.
Ten Paragon Drive
Montvale, N.J. 07645
(201) 573-9000

National Association of Black Accountants.
220 First St. NE, Suite 150
Washington, DC 20002
(202) 546-6222

National Society of Public Accountants
1010 No. Fairfax St.
Alexandria, VA 22314
(703) 549-6400

Content:
Prof. Mario Charles/Rita Ormsby
Amended by Rita Ormsby 4/20/2000