Accounting can be described as a service activity, a descriptive/analytical discipline, and an information system. As a service activity, it provides users with quantitative financial information to aid in making business-related decisions. As a descriptive, analytical discipline, it identifies those economic transactions affecting an economic entity and describes -- through measurement, classification, summarization, and reporting -- the impact of the transactions on the entity. As an information system, accounting communicates financial information to interested parties. Accountants are involved in one or more of these areas.

The demand for accounting graduates continues to grow as corporations develop, tax laws change, and new government regulations are introduced. All types of organizations require accounting services in their operations. Private accounting includes such areas of specialization as financial accounting, cost accounting, systems, managerial accounting, internal auditing, tax accounting, budgeting, and financial analysis. In public accounting, the major specializations include external auditing, management advisory services, tax accounting, and planning. Employers of accountants include banks, retail and wholesale businesses, manufacturers, labor unions, tax firms, pension funds, foundations, hospitals, universities, churches, government agencies, and consulting companies. Self-employed accountants may set up their own offices and work for private clients.

Description taken from Youngstown State University's Undergraduate Bulletin.

For detailed information on federal taxation resources, see Maag Library's Federal Tax Research Subject Guide.

• Accountants' Handbook   REF HF5621 .A22 2003 (2 volumes)
  2007 EDITION AVAILABLE IN LEXISNEXIS ACADEMIC; SEE DATABASES SECTION BELOW.
  Volume One: Financial Accounting and General Topics; Volume Two: Special Industries and Special Topics. Provides in a single reference source answers to all reasonable questions on accounting and financial reporting that might be asked by accountants, auditors, executives, bankers, lawyers, financial analysts, and other preparers and users of accounting information.
  
  
• Dictionary of Accounting Terms   REF HF5621 .S54 2000
  More than 2500 terms with clear, concise definitions reflect all areas of accounting, including financial accounting, managerial and cost accounting, auditing, financial statement analysis, and taxes. Added helpful features include a glossary of abbreviations and acronyms and a set of compounded value tables.



• Handbook of Accounting and Auditing   REF HF5635 .H22 2004
  Comprehensive guide to U.S. GAAP and GAAS (accounting principles and auditing standards, respectively), including highly detailed instruction regarding the application of GAAP and GAAS to a wide range of specific industries. Also provides coverage of the increasingly important international accounting and auditing standards.



How to Read a Financial Report: Wringing Vital Signs Out of the Numbers
Ebook available through NetLibrary. Follow link in the record for on campus access.
For off campus access, you have to set up a free account. You must be in the library or on campus to establish this free account. Once the account is established, you may use NetLibrary from anywhere, on or off campus. While in the library or on campus, click HERE, select "Youngstown State University" from dropdown menu and Submit. Enter your name (last then first), library barcode number and Submit. After successful authentication, click on Create a Free Account in the upper right hand corner. Fill out the form and click on Create Account.


• The International Dictionary of Accounting Acronyms   REF HF5621 .M677 1998
  Ebook available through NetLibrary: Follow link in record for on campus access. See entry immediately above for instructions for off campus access.
  Contains almost 2000 acronyms and is completely cross-referenced for ease of use. Examples and graphic illustrations are used throughout to clarify definitions, and special features include an appendix of monetary symbols and an appendix of sources of information.



• Oxford Dictionary of Accounting   REF HF5621 .D53 2005x
  Offers comprehensive coverage of financial and management accounting. Nearly 4000 clear and accessible entries give straightforward definitions of terms, concepts, and jargon.



• The Oxford Encyclopedia of Economic History   REF HC15 .O94 2003 (5 volumes)
  A brief overview of important concepts in economic history. Volume 1 contains the history of "Accounting and Bookkeeping."



• Wiley CPA Examination Review 2007   READY REF HF5661 .C73 2007 (4 volumes) (Held at Reference Desk)
• Wiley CPA Examination Review 2002/2003   REF HF5661 .C7234 2002/2003



• Worldwide Financial Reporting: The Development and Future of Accounting Standards
  Ebook available through Electronic Book Center. Follow link in the record for access.

TAXATION:

• 2008 U.S. Master Tax Guide   REF KF6369 .A1 C6 2008
  Explains the maze of tax rules, restrictions, and requirements and is designed to provide fast and reliable answers to tax questions affecting individuals and businesses. In all, 29 chapters contain comprehensive, timely, and precise explanation of the ever-changing federal income tax rules for individuals, businesses, and estates and trusts.
  
  
• Corporation, Partnership, Fiduciary Filled-In Tax Return Forms   REF KF6450 .A73 C6 2007
  Provides sample filled-in reproductions of several commonly used business tax forms along with helpful coordinated explanations of the tax law related to completing these returns. Includes discussion of law changes made by recent legislation that impact the preparation of 2006 returns in 2007, including the latest new tax developments affecting completion of business and fiduciary tax returns.
  
  
• Individuals' Filled-In Tax Return Forms: 2007 Edition   REF KF6369.6 .I5 2007
  Provides filled-in reproductions of many of the tax forms and schedules that individual taxpayers are required to file with the IRS. All of the essential individual income tax forms and schedules are reproduced, along with a representation of many of the forms used in unique situations.
  
  
• General Explanation of Tax Legislation Enacted in the 109th Congress: Blue Book   REF KF6275.5 .G468 2007
  Prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Ways and Means Committee and the Senate Finance Committee. The General Explanation (commonly referred to as the Blue Book) provides a detailed explanation of the tax-related provisions contained in 20 pieces of legislation enacted by the 109th Congress in 2005 and 2006.
  
  
• Shepard's McGraw Hill Tax Dictionary for Business   REF KF6287 .M56 1994
  Provides clear and concise definitions of more than 6000 tax terms. Entries include references to, and quick, yet complete, analysis of, all applicable sections of the Code, regulations, and revenue rulings and procedures, as well as cross-references to any other pertinent terms.
  
  
• Standard Federal Tax Reporter   REF KF6285 .C67 2008
  Contains current Notices of Acquiescence, IRS Announcements, Actions on Decisions, CB Notices, Commissioner Delegation Orders, the Internal Revenue Code, Internal Revenue News Releases, Letter Rulings, Notices of Non-acquiescence, Private Letter Rulings, Proposed Regulations, Revenue Procedures, Revenue Rulings, Treasury Decisions, Treasury Department News Releases, Treasury Department Orders, Treasury Regulations, and Current U.S. Tax Cases.
  
  
• Tax Court Reporter   REF KF6285 .C675
  Tax Court Reporter, prepared by CCH, is a commercial, therefore unofficial, publication. Contains current Tax Court memorandum decisions and current Tax Court regular decisions.
  
  
• Top Federal Tax Issues for 2008: CPE Course   REF KF6289.3 .C38 2008
  Identifies the events of the past year that have developed into “hot” issues. These tax issues have been selected as particularly relevant to tax practice in 2008.
  
  

Accounting Standards

• GAAP Update Service: 9/15/2003 to present available in Business Source Complete.
  Click HERE for off campus access. Valid library barcode required for authentication.
  
  
• Governmental GAAP Update Service: 9/15/2003 to present available in Business Source Complete.
  Click HERE for off campus access. Valid library barcode required for authentication.



• GAAS Update Service: 9/15/2003 to present available in Business Source Complete.
  Click HERE for off campus access. Valid library barcode required for authentication.

FASB Pronouncements and EITF Abstracts: Full Text, Summary, and Status

• Statements of Financial Accounting Standards
• Statements of Financial Accounting Concepts
• FASB Interpretations
• FASB Staff Positions
• FASB Technical Bulletins
• EITF Abstracts (Emerging Issues Task Force)

FASB Exposure Documents: Full text can be downloaded

• Exposure Drafts
• Preliminary Views
• Invitations to Comment
• Proposed FASB Staff Positions
• EITF Tentative Conclusions (Draft Abstracts)
• Statement 133 Implementation Issues

Since 1973, the Financial Accounting Standards Board has been the designated organization in the private sector for establishing standards of financial accounting and reporting. Those standards govern the preparation of financial reports. They are officially recognized as authoritative by the Securities and Exchange Comminssion. Such standards are essential to the efficient functioning of the economy because investors, creditors, auditors, and others rely on credible, transparent, and comparable financial information. The FASB develops broad accounting concepts as well as standards for financial reporting. It also provides guidance on implementation of standards. Concepts are useful in guiding the Board in establishing standards and in providing a frame of reference, or conceptual framework, for resolving accounting issues.

The FASB receives many requests for action on various financial accounting and reporting topics from all segments of its diverse constituency, including the SEC. The core of the Board's due process is open decision-making meetings and exposure of proposed standards for public comment. All technical decisions are made in meetings that are open to public observation, although observers do not participate in the discussions. The Board may reach conclusions on one or more of the issues presented. Each FASB Statement or Interpretation is issued in draft form (Exposure Draft) for public comment. The Exposure Draft sets forth the proposed standards of financial accounting and reporting, the proposed effective date and method of transition, background information, and an explanation of the basis for the Board's conclusions. At the end of the exposure period, all comment letters and position papers are analyzed by the staff. Then the Board redeliberates the issues. When the Board is satisfied that all reasonable alternatives have been considered adequately, the staff is directed to prepare a draft of a final document for consideration by the Board. A vote is taken on the final document, by written ballot. A simple majority of four votes is required for adoption of a pronouncement.

The final product of most technical projects is a Statement of Financial Accounting Standards (SFAS). Like the Exposure Draft, the Statement sets forth the actual standards, the effective date and method of transition, background information, a brief summary of research done on the project, and the basis for the Board's conclusions, including the reasons for rejecting significant alternative solutions. It also identifies members of the Board voting for and against its issuance and includes reasons for any dissents.

In addition to Statements of Financial Accounting Standards, the FASB also issues Statements of Concepts. Statements of Concepts do not establish new standards or require any change in the application of existing accounting principles; instead, they are intended to provide the Board and constituents with a foundation for setting standards and concepts useful as tools for solving problems. The framework defined in the Statements of Concepts helps the Board identify the right questions to ask in structuring technical projects and contributes to a consistent approach over time.

The Emerging Issues Task Force (EITF) was formed in 1984 in response to the recommendations for the FASB's task force on timely finanacial reporting guidance and an FASB Invitation to Comment on those recommendations. Composition of the EITF is designed to include persons in a position to be aware of emerging issues before they become widespread and before divergent practices regarding them become entrenched. Consensus positions of the EITF are considered part of GAAP. If consensus is not possible, it may be an indication that action by the FASB is necessary.

This information was drawn from Facts about FASB.

Finding Books in MaagNet

Books and other materials can be found through MaagNet, the Maag Library online catalog. Use MaagNet to locate items available in Maag Library. Search by Author, Title, Keyword, or Subject Heading. Click on a title to access the record for an item, where you will see the item's Location, Call Number, and Status. This information lets you determine if the book is available and where it is located in the library. To determine on which floor of the library your item is shelved, use the Building Guide online or signs posted in the Reference Room and by the elevators. Also, if you scroll down in the item's record, you will find the Library of Congress Subject Headings under which that book has been classified. By clicking on the listed subject headings, you can find other materials on the same or similar topics. For more help finding books, see Find Books.

The following is a list of possible subject headings to use in your search:

• Accounting
• Accounting -- Examinations
• Accounting firms
• Accounting -- Standards
• Auditing
• Auditors
• Depreciation
• Financial Statements
• Income tax
• Tax administration and procedure
• Taxation
• Tax planning
• Tax returns

Finding & Ordering Books in OhioLINK

Books may also be found through the OhioLINK Library Catalog. Use the OhioLINK Library Catalog to locate items available through other OhioLINK institutions. Available items can be requested and delivered to Maag Library for checkout (allow 3-5 days delivery time). To order materials, you need your library barcode number from the back of your student ID. If you do not have a library barcode, go to the Circulation Desk on the main floor of the library, and they will attach one to your student ID.

Use the same search techniques to search the OhioLINK Library Catalog that you used in MaagNet. Once you have located a book that you would like to order, click on the link telling you how many OhioLINK libraries own the item. As long as one of the libraries has the book listed as AVAILABLE, you may order the book:

• Click on Request this item
• Choose Youngstown State from the list of institutions
• Enter your name and library barcode, then press Submit

You will see a confirmation screen that tells you if your transaction has been successful. Delivery time is approximately 3 to 5 days. To find out when your book has arrived, go to Your Library Record and log in using your name and library barcode. Click the Requests tab to see the item(s) you ordered. A request can have one of three statuses: REQUESTED, IN TRANSIT or OHIOLINK RECVD. When the status says OHIOLINK RECVD, it is available for checkout at the Circulation Desk. See Finding Books through OhioLINK for additional information.

Databases: Finding Articles & Company Financial Information

Journal article titles are not listed in MaagNet. Use the databases listed below to search for articles and for company information (mostly public). While these databases provide a good starting point for your research, other databases are also available. To view the complete list of databases, go to the Maag Library Home Page and click on Research Databases on the left side of the screen under Quick Links.

Many articles may be found full-text within the databases, while many others may be found in print in the bound journals on the sixth floor of the library. If you're having trouble locating the full-text of an article, contact Christine (contact information above).

Click on the database titles below if you are in the library or on campus. If you are off campus, click on the Off Campus Access link to authenticate using the library barcode on the back of your YSU ID. Click here for more information about off campus access.

• Business Source Complete     Off Campus Access     About Business Source Complete      Business Source User Guide
  Business Source Complete is a scholarly business database, providing bibliographic and full text content. BSC provides full text journals in all disciplines of business, including marketing, management, MIS, POM (Production & Operations Management), accounting, finance and economics. Additional full text, nonjournal content includes financial data, books, monographs, major reference works, book digests, conference proceedings, case studies, investment research reports, industry profiles, market research reports, product reviews, country reports, company profiles, SWOT analyses and more. BSC contains indexing and abstracts for the most important scholarly business journals back to 1886, searchable cited references for many journals, and detailed author profiles for the most-cited authors in the database.
  >>Use Company Profiles link on toolbar to access detailed Datamonitor Reports for companies.
  
  
• Academic Search Complete     Off Campus Access     About Academic Search Complete     EBSCOHOST Video
  Academic Search Complete, designed specifically for academic institutions, is the world's most comprehensive scholarly, multi-disciplinary full-text database, with more than 5,300 full-text periodicals, including 4,400 peer-reviewed journals. In addition to full text, this database offers indexing and abstracts for more than 9,300 journals and a total of 10,900 publications including monographs, reports, conference proceedings, etc.
  
  
• Electronic Journal Center      Electronic Journal Center Help and Tips
  Electronic Journal Center includes the full text of more than 7000 online research journals covering many subject areas. Most electronic indexes available to the Ohio academic community link from article citations to the full text in the EJC.
  
  
• Mergent Online     Off Campus Access     Mergent Online User Guide
  Mergent Online provides business information, including financial reports, company news and securities data. Mergent Online contains company data and annual reports for both U.S. and international companies. U.S. company data includes SEC (EDGAR) filings.
  
  
• Oxford Reference, Economics and Business     Off Campus Access
  A Dictionary of Accounting
  A Dictionary of Business and Management
  The Oxford Encyclopedia of Economic History
  A Dictionary of Economics
  A Dictionary of Finance and Banking
  A Dictionary of Human Resource Management
  The Handbook of International Financial Terms
  
  
• Standard & Poor's NetAdvantage      Off Campus Access     S&P NetAdvantage User Guide
  Standard & Poor's NetAdvantage is a comprehensive source of business and investment information, offering online access to popular Standard & Poor's research products, such as Industry Surveys, Stock Reports, Corporation Records, The Register of Corporations, Directors and Executives, The Outlook, Mutual Fund Reports, among others.
  
  
  
  

Databases: Finding Federal Tax Information

See Maag Library's Federal Tax Research Subject Guide for detailed information about locating tax information in CCH Tax Research Network and LexisNexis Academic.

• CCH Tax Research Network     Quick Start Guide
  Password required; Ask at Reference Desk. Use of CCH is limited to current students, faculty and staff of YSU.
  CCH Tax Research Network is a comprehensive tax database containing tax law information, including current tax codes, tax regulations, case decisions, and administrative decisions dealing with tax law issues.
  Important Note: CCH is NOT available for use outside the library.
  
  
• LexisNexis Academic     Off Campus Access     LexisNexis Academic Tutorials
  LexisNexis Academic is a comprehensive electronic source for tax law materials. It includes federal tax case law, the Internal Revenue Code, the Internal Revenue and Cumulative Bulletins, and much more. For a complete list of federal tax law sources available through LexisNexis, go into the LexisNexis Academic database, click on Sources tab > Browse Sources: (1) By: Area of Law, (2) Filter by Country: United States, then US Federal All, (3) Select a category to view sources: Taxation Law > Select Source(s) > OK-Continue.
  
  
  
  

LexisNexis Academic: Accounting Literature

LexisNexis Academic abounds with sources of accounting information. Types of sources include accounting journals, annual reports, SEC filings, tax bulletins, directories, GAAP & GAAS guides, and more. To find these different types of sources, follow the instructions given below. Also included are lists of select significant sources available in each section. You will find many more when you reach the lists of sources.

• LexisNexis Academic     Off Campus Access     LexisNexis Academic Tutorials
  Click on Sources tab > Browse Sources By: Industry > Select a Category to View Sources: Accounting & Tax > Select Source(s) > OK-Continue.
  Available sources:
  • 2007 Guide to Tax and Financial Planning
  • Accountancy Age
  • Accounting Technology
  • Accounting Today
  • Accounting, Auditing & Accountability Journal
  • AICPA Accounting and Auditing Publications
  • AICPA CPA Letter
  • AICPA Tax Division Newsletter
  • Combined Kleinrock Bulletins
  • Combined Kleinrock Tax Publications
  • Journal of Accountancy
  • Kleinrock Federal Tax Bulletin
  • Practical Accountant
  • Strategic Business Tax Planning
  • The Tax Adviser
  • Tax Analysts Publications
  • Tax Incentives Alert
  • The Tax Lawyer
  
  
  
• LexisNexis Academic     Off Campus Access     LexisNexis Academic Tutorials
  Click on Sources tab > Browse Sources By: Area of Law > Select a Category to View Sources: Accounting Law > Select Source(s) > OK-Continue.
  Available sources:
  • Accountant's Liability
  • Accountants' Handbook (Browsable)
  • Accounting Series Releases
  • European Accounting Guide (Browsable)
  • Financial and Accounting Guide for Not-for-Profit Organizations
  • GAAP Guide Levels A, B, C, and D (Browsable)
  • GAAS Guide (Browsable)
  • International Finance and Accounting Handbook
  • International Mergers & Acquisitions: Country by Country Tax Guide
  • Miller GAAP for Not-for-Profit Organization Audits (Browsable)
  • Miller Governmental GAAP Guide (Browsable)
  • The Ultimate Accountants' Reference: Including GAAP, IRS & SEC Regulations, Leases, and More (formerly Accounting Reference Desktop)
  • Wiley GAAP
  • Wiley GAAP for Governments
  • Wiley Practitioner's Guide to GAAS
  
  
  

MJF: Maag Journal Finder

Use MJF: Maag Journal Finder to locate the print and/or electronic holdings of journals. You can search for a specific journal title or browse journals by title or subject. This is the best way to locate an article if you already have the citation!
From the Maag Library Home Page, click on MJF: Maag Journal Finder on the left side of the screen under Quick Links.

Browse Maag print and electronic holdings for Accounting Journals.

Below are direct links to some of the major accounting serial publications to which we have access. Many others can be accessed through various databases or MJF: Maag Journal Finder. Authentication with a valid library barcode required for off campus access. Links to online editions have been included for those providing free content on the Web.

• Accounting Horizons: 3/1/1987 to one year ago in Business Source Complete. ONLINE EDITION
• The Accounting Review: 3/1/1926 to one year ago in Business Source Complete. ONLINE EDITION
• Accounting, Organizations and Society: 1995 to present in Electronic Journal Center.
• Accounting Technology: 7/1/1997 to present in Business Source Complete. ONLINE EDITION
• Accounting Today: 7/7/2003 to present in Business Source Complete. ONLINE EDITION
• The CPA Journal : 7/1/1993 to present in Business Source Complete. ONLINE EDITION
• The CPA Letter: 9/1/2004 to present in Business Source Complete. ONLINE EDITION
• The CPA Technology Advisor: 11/1/2004 to present in Business Source Complete. ONLINE EDITION
• Issues in Accounting Education: 1/1/1983 to one year ago in Business Source Complete. ONLINE EDITION
• Internal Auditor: 8/1/1993 to present in Business Source Complete.
• Journal of Accountancy: 1/1/1965 to present in Business Source Complete. ONLINE EDITION
• Journal of Accounting and Economics: 1995 to present in Electronic Journal Center.
• Journal of Accounting Research: 2001 to present in Electronic Journal Center.
• Journal of Accounting, Auditing and Finance: 1/1/1986 to present in Business Source Complete.
• Journal of Business Finance & Accounting: 1997 to present in Electronic Journal Center.
• National Tax Journal: 3/1/1965 to present in Business Source Complete.
• Practical Accountant: 1/1/1997 to present in Business Source Complete. ONLINE EDITION
• The Practicing CPA: 11/1/2004 to present in Business Source Complete. ONLINE EDITION

CPA Exam Resources

• Wiley CPA Examination Review 2007   READY REF HF5661 .C73 2007 (4 volumes) (Print Source Held at Reference Desk)



• Wiley CPA Examination Review 2002/2003   REF HF5661 .C7234 2002/2003 (Print Source in Reference Room)



• Accounting Institute Seminars: CPA Exam Dates and Structure
  The AIS Intensive Review Course consolidates study for the CPA Exam into a one or two day session that gives you the tools you need to pass the exam the first time.
  
  
• Becker CPA Review
  Becker CPA Review has been preparing students to take the CPA Exam for 50 years. Their CPA Review course includes lectures, textbooks, simulation and exam software, plus review tools. The course is available in 3 formats: live, online and self-study CD.
  
  
• Bisk Education CPA Review
  Bisk consults with and employs leading experts to develop and produce its nationally acclaimed multimedia and web-based study programs and educational products. Bisk’s proprietary Learning Management System (LMS) is the common element for all programs, providing anytime, anywhere, 24/7 online learning with streaming video lectures, and an extensive array of communication tools for teacher-student interaction and an optimum learning experience.
  
  
• CPAClass.com
  CPAclass.com is a comprehensive source of information for students and professionals who are interested in becoming a Certified Public Accountant (CPA).
  
  
• CPA Exam Alert Newsletter
  From the American Institute of Certified Public Accountants.
  
  
• CPAExcel CPA Exam Review
  Since 1998, CPAExcel has delivered the knowledge and instructional expertise of the world's top team of CPA review professors to CPA Exam candidates worldwide. Our Professor-Guided and Self-Study Courses, with or without Video Lessons, are delivered online and on CD-ROM.
  
  
• CPANet
  CPAnet is primarily a resource directory of websites that are of interest to the accounting profession. CPAnet includes over 3,000 links to various accounting related websites and is a valuable Internet information and navigation resource. In addition, CPAnet has a lively and active community within its discussion forums that primarily caters to those seeking to obtain their CPAs and sit for the CPA Exam.
  
  
• Kaplan CPA Review
  Kaplan's materials and instruction are designed with a proven methodology known as LEARN • PRACTICE • RETAIN™. This approach to the CPA curriculum has helped scores of CPA candidates Learn the material, Practice new skills and Retain key information for complete confidence and success on the CPA Exam.
  
  
• National Association for the State Boards of Accountancy: CPA Exam Services
  The National Association of State Boards of Accountancy (NASBA) serves as a forum for the 55 boards of accountancy. NASBA's mission is to enhance the effectiveness of state boards of accountancy.
  
  
• Prometric
  Prometric is a recognized global leader in technology-enabled testing and assessment services.
  
  
• The Uniform CPA Examination
  The Uniform CPA Examination measures professional competence and helps to establish the CPA certificate or license as evidence of professional qualification. The mission is to admit individuals into the accounting profession only after they have demonstrated the entry-level knowledge and skills necessary to protect the public interest in a rapidly changing business and financial environment.
  
  
• Wiley
  For Over 30 Years, Wiley has been the Accounting Professions most widely used, trusted and reliable provider of the kinds of materials most needed to pass the challenges of CPA Exam.
  
  
• Yaeger CPA Review
  Yaeger HomeStudy is a full CPA Review Course. All topics are covered, and it's done in 100 hours. With Yaeger HomeStudy you study at your own pace, at your own place. They are a teaching course. They explain each concept through lecture, then reinforce your understanding by working hundreds of multiple choice questions and simulations with you.
  

Business & Professional Ethics

• AICPA Code of Professional Conduct
  
  
• AICPA Professional Ethics Division
  
  
• Business and Accounting Ethics
  Dr. Katherine T. Smith, Business Author and Dr. L. Murphy Smith, CPA, Professor of Accounting, Texas A&M University
  
  
• Business Ethics
  Created by Sharon Stoerger MLS, MBA
  
  

Web Resources

• Accountancy Board of Ohio
  
  
• AccountantsWorld
  This site has become one of the most widely used portals for accountants and offers a vast array of free resources, tools and services.
• AccountantsWorld Directory of Accounting Professionals
  Find a local Accountant, CPA or Tax Professional to meet your needs
  
  
• AccountingEducation.com
  This site is designed to be an information filter for academic accountants and therefore contains information of direct relevance to this community.
  
  
• The Accounting Hall of Fame
  The Accounting Hall of Fame was established at The Ohio State University in 1950 for the purpose of honoring accountants who have made or are making significant contributions to the advancement of accounting since the beginning of the twentieth century. Through 2006, 80 leading accountants from the United States and other countries have been elected to the Hall of Fame.
  
  
• American Accounting Association (AAA)
  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.
  
  
• The American Institute of Certified Public Accountants (AICPA)
  The American Institute of Certified Public Accountants 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. In fulfilling its mission, the AICPA works with state CPA organizations and gives priority to those areas where public reliance on CPA skills is most significant.
• AICPA: CPA Links
  CPA Links is a gateway for AICPA Online users who wish to visit other accounting-related sites on the Internet.
• AICPA Glossary of Terms, Acronyms, and Abbreviations
  
  
• American Institute of Professional Bookkeepers (AIPB)
  The American Institute of Professional Bookkeepers is the bookkeeping profession's national association. AIPB's mission is to achieve recognition of bookkeepers as accounting professionals; keep bookkeepers up to date on changes in bookkeeping, accounting and tax; answer bookkeepers' everyday bookkeeping and accounting questions; and certify bookkeepers who meet high, national standards. Founded in 1987. Current membership: 30,000.
  
  
• American Society of Women Accountants (ASWA)
  The mission of ASWA is to enable women in all accounting and related fields to achieve their full personal, professional and economic potential and to contribute to the future development of their profession. Members include partners in national, regional and local CPA firms, financial officers, controllers, academicians, financial analysts and data processing consultants, recent college graduates and women returning to the work force.
  
  
• American Woman's Society of Certified Public Accountants (AWSCPA)
  The American Woman's Society of Certified Public Accountants (AWSCPA) is a national organization dedicated to serving all women CPAs. The AWSCPA provides a supportive environment and valuable resources for members to achieve their personal and professional goals through various opportunities including leadership, networking and education.
  
  
• AuditNet: The Global Resource for Auditors
  The auditors Web portal with links, tools and resources developed for the benefit of auditors by Jim Kaplan CIA, CFE, CSM.
  
  
• Big 4 Accounting Firms:
  • Deloitte Touche Tohmatsu
  • Ernst & Young LLP
  • KPMG
  • PriceWaterhouseCoopers
  
  
  
• Careers in Accounting
  This site is designed to help you find a rewarding and interesting job in the world of accounting. You will find some of the best info on the 'net on fields like public accounting, tax, auditing and managerial accounting. You will also find links to quite a few other sites and some great books.
  
  
• CPAdirectory
  The largest online database of Certified Public Accountants.
  
  
• CPAFirms.com
  Lists CPA web sites and provide a placement service for those interested in working for a CPA Firm.
  
  
• CPAnet
  CPAnet is a website resource to help accountants interact in an online community, find resourceful websites tailored to their needs, utilize the Internet to gain new business, improve the quality of client service and conduct efficient and effective research.
  
  
• The Educational Foundation for Women in Accounting
  The mission of the Educational Foundation is to support the advancement of women in the accounting profession through the funding of education, research, career literature, publications and other projects. The Educational Foundation encourages and enables women to enter the accounting profession and empowers them to achieve equal opportunities and equal rewards.
  
  
• Federal Accounting Standards Advisory Board (FASAB)
  The mission of the FASAB is to promulgate federal accounting standards after considering the financial and budgetary information needs of citizens, congressional oversight groups, executive agencies, and the needs of other users of federal financial information. This website provides access to all publications issued by FASAB including exposure drafts, the volumes presenting Original Pronouncements and current text, newsletters, minutes and meeting agendas.
  
  
• Federation of Tax Administers (FTA)
  The Federation of Tax Administrators (FTA) was organized in 1937 to improve the quality of state tax administration by providing services to state tax authorities and administrators. These services include research and information exchange, training, and intergovernmental and interstate coordination. The Federation also represents the interests of state tax administrators before federal policymakers where appropriate.
  
  
• Financial Accounting Standards Board (FASB)
  The mission of the FASB is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. The FASB develops broad accounting concepts as well as standards for financial reporting. It also provides guidance on implementation of standards.
  
  
• Governmental Accounting Standards Board (GASB)
  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.
  
  
• H&R Block Tax Glossary
  
  
• The Institute of Internal Auditors (IAA)
  Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association of more than 150,000 members with global headquarters in Altamonte Springs, Fla., United States. Throughout the world, The IIA is recognized as the internal audit profession's leader in certification, education, research, and technological guidance.
  
  
• Institute of Management Accountants (IMA)
  The Institute of Management Accountants (IMA) is the world's leading organization dedicated to empowering management accounting and finance professionals to drive business performance. IMA is dedicated to rebalancing the accountancy profession by educating society regarding the business building role of management accountants and finance professionals working inside organizations.
  
  
• Internal Revenue Service (IRS)
• Internal Revenue Service: Forms & Publications
• IRS Glossary of Tax Terms
  The IRS is a bureau of the Department of the Treasury and one of the world's most efficient tax administrators. The IRS' mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.
  
  
• International Accounting Standards Board (IASB)
  On 1 April 2001, the International Accounting Standards Board (IASB) assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee. This was the culmination of a restructuring based on the recommendations of the report Recommendations on Shaping IASC for the Future.
  
  
• International Federation of Accountants (IFA)
  As the global organization for the accountancy profession, IFAC is committed to protecting the public interest by developing high quality international standards, promoting strong ethical values, encouraging quality practice, and supporting the development of all sectors of the profession around the world.
  
  
• National Society of Accountants (NSA)
  NSA and its affiliates represent more than 30,000 independent practitioners who provide accounting, tax, auditing, financial and estate planning, and management services to 19 million individuals and businesses. Most members are sole practitioners or partners in small- to medium-size accounting firms. NSA protects its members' right to practice and protects the public by requiring its members to adhere to a strict Code of Ethics.
  
  
• Ohio Society of CPAs
  The Ohio CPA Foundation works hand in hand with educators and members of the CPA profession. Together with volunteers and sponsors, they fund programs that open students’ imaginations to the possibilities of a CPA career. These programs encourage students to major in accounting and support them on their way to becoming tomorrow’s CPAs and business leaders.
  
  
• Public Company Accounting Oversight Board (PCAOB)
  The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.
  
  
• Rutgers Accounting Web
  
  
• Sarbanes-Oxley: Financial and Accounting Disclosure Information
  Access and search, by section or keyword, the complete annotated and indexed online Sarbanes-Oxley Act.
  
  
• Start Here Go Places in Business and Accounting
  If you're a high school or college student interested in a successful career in business and accounting, The Start Here Go Places website is a free resource that can help you get there. You may be unsure of the path you want to take, and where to find consolidated resources to help you determine your career choices. Now's your chance to learn about all that the study of accounting and the pursuit of CPA certification has to offer—it's a path to achieving a successful, rewarding and challenging career.
  
  
• Tax Foundation: State Tax Policy and Data
  The Tax Foundation's State Tax Policy and Data section provides a comprehensive resource for information on tax and spending policy in the 50 U.S. states.
  
  
• Tax Resources on the Web
  This site is made available as a public service. Its purpose is to provide a gateway to tax resources available on the World Wide Web. The information is organized by subject area.
  
  
• TAXSites.com: Tax, Accounting and Payroll Sites Directory
  Tax and Accounting Sites Directory 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. The links in the directory generally appear in alphabetical order by category.
  
  
• U.S. Department of Labor: Bureau of Labor Statistics: Occupational Outlook Handbook: Accountants & Auditors
  Nature of the Work; Training, Other Qualifications, and Advancement; Employment; Job Outlook; Projections Data; Earnings; OES Data; Related Occupations; Sources of Additional Information.
  
  
• U.S. Government Accountability Office (GAO)
  The U.S. Government Accountability Office (GAO) is known as "the investigative arm of Congress" and "the congressional watchdog." GAO supports the Congress in meeting its constitutional responsibilities and helps improve the performance and ensure the accountability of the federal government for the benefit of the American people. GAO's work includes oversight of federal programs; insight into ways to make government more efficient, effective, ethical and equitable; and foresight of long-term trends and challenges. GAO's reports, testimonies, legal decisions and opinions make a difference for Congress and the Nation.
  
  
• U.S. Securities and Exchange Commission (SEC)
  The mission of the U.S. Securities and Exchange Commission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation.
  
  
• The Web Site of the New York State Society of CPAs: Accounting Terminology Guide
  The NYSSCPA has prepared this glossary as an educational tool for journalists who report on and interpret financial information.