Franklin &  Marshall College Library

BOS 221: Accounting

Dictionaries

Encyclopedic Dictionary of Accounting and Finance
Ref HF 1001 .S525 1989

Accounting: The Language of Business, 5th Edition
Ref HF 5621 .D28 1982

Oxford Dictionary of Accounting
Ref HF 5621 .D53 1999

Dictionary of Accounting
Ref HF 5621 .E77

Dictionary of Accounting Terms
Ref HF 5621 .S54 1987

Handbooks and Guides

The History of Accounting: An International Encyclopedia
Ref HF 5605 .H573 1996

Accountants' Handbook, 8th Edition
Ref HF 5621 .A22 1996

Accounting Trends & Techniques (AICPA)
Ref HF 5681 .B2A35
Current volume is kept in reference; earlier editions in stacks.

Handbook of Accounting and Auditing
Ref HF 5635 .H22 1981

Handbook of Modern Accounting, 3rd Edition
Ref HF 5635 .H23 1983

Management Accountants' Handbook, 4th Edition
Ref HF 5657.4 .M3 1992
also - a 1994 Supplement

Accountants' Cost Handbook: A Guide for Management Accounting, 3rd Edition
Ref HF 5686 .C8A384 1983

International Accounting and Finance Handbook, 3rd Ed.
Ref HF 5686 .I56H36 1997

Emerson's Directory of Leading U.S. Accounting Firms
Ref HF 5616 . U5E47 1998
A listing of the top 500 firms, with a brief history of each firm.

The New Palgrave Dictionary of Money & Finance
Ref HG 151 .N48 1992
This definitive scholarly encyclopedia covers all aspects of accounting.

The Library of Investment Banking 7 vols.
Ref HG 4534 .L537 1990
Each volume of this set deals with a major area of investment banking. Accounting implications are covered in Vol. 2, CAPITAL RAISING AND FINANCIAL STRUCTURE, and in Vol. 4, MERGERS, ACQUISITIONS, AND LEVERAGED BUYOUTS. Vol. 7 is a comprehensive index to the entire set.

Securities Law Handbook
Ref Balcony KF 1440 .B56 2004
This annual publication provides a comprehensive overview of all facets of securities law and regulations. A good source for tracking recent developments and for pinpointing the relationship between accounting and securities law.

Going Public Handbook: Going Public, The Integrated Disclosure System and Exempt Financing 2 vols.
Ref Balcony KF 1432.1 .B55 2003
A comprehensive analysis of public financing, with a focus on the Securities Act registration process.

Indexes

Accounting & Tax Index (formerly Accountants' Index Supplement)
Microforms Room
Quarterly, with annual cumulations 1921 -
This is the most comprehensive index to periodical articles on accounting and taxation, arranged by subjects and authors. All publications held by the AICPA library in New York are included: journals, books, reports, pamphlets, government documents.

Business Periodicals Index
Microforms Room, 1958-1982
Continued by Wilson Business Astracts.

Lexis-Nexis
In addition to full-text newspaper material (including the New York Times, Washington Post), there is a separate menu of accounting resources within the Business section.

Wall Street Journal Index
Microforms Room, 1958-1990
Later indexing is available on Wilson Business Full Text.

Business Full Text, Wilson
Indexes more than 350 leading business magazines, research journals and trade publicatons.

AICPA and FASB Publications

Accounting Standards: Current Text, 2 loose-leaf volumes
Ref HF 5616 .U5A36
The FASB Current Text is an integration of currently effective accounting and reporting standards, in a condensed version. The material is taken from AICPA Accounting Research Bulletins, APB Opinions, FASB Statements of Financial Accounting Standards, and FASB Interpretations. Volume One is comprised of GENERAL STANDARDS and is divided into 57 subject categories. Volume Two consists of INDUSTRY STANDARDS and is organized according to 26 key industries. This volume also contains a good topical index.

Accounting Standards: Original Pronouncements, 6 vols.
Ref HF 5616 .U5A3635
Contains the full text of the following publications: the Accounting Research Bulletins from the Committee on Accounting Procedure (CAP); opinions and statements from the Accounting Principles Board (ARB); FASB Statements of Standards; FASB Interpretations; FASB Statements of Concepts; FASB Technical Bulletins; and FASB Exposure Drafts.

Miller GAAP Guide
Ref HF 5616 .U5M5 2003
Provides a thorough overview and explanation of the most applicible "generally accepted accounting principles." A useful supplement (and index) to the FASB Current Text. The principles are arranged alphabetically by topics; several Specialized Industry Accounting Principles are included. Available on Lexis-Nexis.

Miller GAAP Practice Manual 2004
Ref HF 5616 .U5M54 2004
Restatement and analysis of the other FASB and AICPA pronouncements: FASB Technical Bulletins, FASB Implementation Guides, AICPA Statements of Position, AICPA Practice Bulletins, and AICPA Accounting Interpretations.

GAAP from the Emerging Issues Task Force
Ref HF 5616 .U5W45 1996-97
Analyzes all issues on which the EITF has reached a consensus since 1984, also - a 1997 supplemenmt. Available on Lexis-Nexis.

EITF Abstracts: A Summary of Proceedings of the FASB Emerging Issues Task Force (as of September 20-21, 2000)
Ref HF 5616 .U5F36 2000
Contains a useful table of contents arranged by topics.

GAAP 2000: Handbook of Policies and Procedures
Ref HF 5626 .G3 2000

AICPA Professional Standards, 2 vols.
Ref HF 5667 .A52
Volume One contains the text of the U.S. Auditing Standards, with a topical index. Volume Two covers such areas as ethics, bylaws, international accounting and auditing, management advisory services, accounting and review services, quality control, and tax practice.

Miller GAAS Guide
Ref HF 5667 .B35 1997
A comprehensive restatement of standards for auditing. Available on Lexis-Nexis.

AICPA Statements on Auditing Standards, 2 vols.
Ref HF 5667 .A543
#10, Dec. 1975 to the present
Issued sporadically, each statement deals with a different issue in auditing. For example, the most recent statement (#95, December 2001), is an updated report on "Generally Accepted Auditing Standards."

Codification of Statements on Auditing Standards
Ref HF 5667 .C566 1996
Contains the above standards, numbers 1 to 79, organized into subject categories.

Internet Resources

Yahoo Accounting Links
A variety of accounting links can be found in the Yahoo menus; you can also do free-text searching for accounting topics on Yahoo.

Periodicals

The following accounting journals can be found in the Shadek-Fackenthal Library, either in paper copy or on microfilm (or in both formats). Other, more general, business journals should also be checked for articles on accounting matters.
ACCOUNTANT'S LIABILITY
Online - Lexis-Nexis

ACCOUNTING AND BUSINESS RESEARCH
V. 13 (1982 - ) microfilm

ACCOUNTING FORUM
V. 44-49 (1974-79) microfilm
V. 50 (1980-86) bound at HF 5601 .A3

ACCOUNTING HORIZONS
V. 5 (1991 - ) bound

ACCOUNTING NEWS BRIEFS
current issue only

ACCOUNTING ORGANIZATIONS AND SOCIETY
V. 10 (1985 - ) bound

ACCOUNTING REVIEW
V. 1-27 (1926-52) microfilm
V. 28-52 (1953-76) bound
V. 52 (1977 - ) microfilm

ACCOUNTING TECHNOLOGY
Online - Lexis-Nexis

ACCOUNTING TODAY
Online - Lexis-Nexis

AICPA CPA LETTER
Online - Lexis-Nexis

ARTHUR YOUNG JOURNAL
(1960-78) bound

CA MAGAZINE (Canadian)
V. 102 (1973 - ) microfilm

CMA: MANAGEMENT ACCOUNTING MAGAZINE (formerly COST AND MANAGEMENT)
V. 59, #4 (1985 - ) microfilm

CPA JOURNAL (formerly NEW YORK CERTIFIED PUBLIC ACCOUNTANT)
V. 42 (1972 - ) microfilm

CORPORATE ACCOUNTING (continued by FINANCIAL MANAGER)
V. 1-6 (1983-88) microfilm

COST AND MANAGEMENT (continued by CMA)
V. 49-59 (1975-85) microfilm

FINANCIAL ANALYSTS JOURNAL
V. 1 (1951 - ) microfilm

FINANCIAL MANAGER (formerly CORPORATE ACCOUNTING)
V. 1 - 2 (1988-89) microfilm

INTERNAL AUDITOR
V. 30 (1973 - ) bound

INTERNATIONAL JOURNAL OF ACCOUNTING EDUCATION AND RESEARCH
V. 21 (1985 - ) bound

JOURNAL OF ACCOUNTANCY
V. 1-40 (1905-25) microfilm
V. 41-124 (1926-67) bound
V. 125 (1968 - ) microfilm
Online - Lexis-Nexis

JOURNAL OF ACCOUNTING AND ECONOMICS
V. 7 (1985 - ) bound

JOURNAL OF ACCOUNTING AND PUBLIC POLICY
V. 4 (1985-89) bound

JOURNAL OF ACCOUNTING, AUDITING, AND FINANCE
V. 8 (1984 - ) microfilm

JOURNAL OF ACCOUNTING LITERATURE
V. 1 (1982 - ) bound at HF 5601 .J74

JOURNAL OF ACCOUNTING RESEARCH
V. 1 (1963 - ) bound

JOURNAL OF BUSINESS STRATEGY
Online - Lexis-Nexis

MANAGEMENT ACCOUNTING
V. 5 (1965 - ) microfilm

NEW YORK CERTIFIED PUBLIC ACCOUNTANT
(continued by CPA JOURNAL)
(1930-71) microfilm

PRACTICAL ACCOUNTANT
Online - Lexis-Nexis

PRICE, WATERHOUSE AND COMPANY REVIEW
V. 23 (1978 - )

Last updated: 2/20/04 ag, contact Tom Karel for assistance, 291-3845