Selected Resources for: Accounting


Subject Librarian: Judy Wells
E-Mail: j-well@tc.umn.edu
Subject Description:This subject covers: the field that has been termed the "language of business." It is an essential tool for planning and controlling both profit-seeking and nonprofit organizations. Accountant-prepared data such as financial statements and schedules and related notes, are used extensively by investors, financial analysts, and credit grantors as imput for their investment decisions and recommendations.


Abstracts and Indexes

Academic or Scholarly Articles Subject Indexes
Business Source Premier Authentication Required This database is enhanced by Find It: the University Libraries Linking Service.
This resource is licensed by the MINITEX Library Information Network with state appropriations from the Minnesota Higher Education Services Office (MHESO) and the Minnesota Department of Education.
Business Source Premier database includes both scholarly journals and periodicals for practitioners. Locate full-text coverage to more than 2,800 journals in business, economics, political science and public administration. Coverage dates vary by title. Selected Datamonitor company reports and EIU country documents are also available. Results can be downloaded or emailed.
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Business Source Premier Enhanced Authentication Required This database is enhanced by Find It: the University Libraries Linking Service.
This resource is licensed by the MINITEX Library Information Network with state appropriations from the Minnesota Higher Education Services Office (MHESO) and the Minnesota Department of Education.
This enhanced interface of Business Source Premier provides easy access to specialized reports such as company profiles, industry profiles, country reports, market research reports. It includes articles from 2,800 magazines and journals in business, economics, political science and public administration.
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EconLit Authentication Required This database is enhanced by Find It: the University Libraries Linking Service.
Contains bibliographic citations and selected abstracts to the professional and scholarly literature in the field of economics and allied disciplines, including journals, books, chapters in books, conference proceedings and dissertations.
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Factiva Authentication Required
Full text source of global news and business information, major daily newspapers, newswires, academic and trade journals, magazines, transcripts of media programs, web sites, images. Covers multiple-language content of 9,000 sources from 152 countries in 22 languages. Background and financial information is also available on 25,000 publicly traded companies and along with market data on equities, funds, and indices. Search the full-text of the Wall Street Journal and other general, business and trade magazines and newspapers. Limited to 7 simultaneous users.
Inside-Out: Complete Reference For Factiva.Com
Factiva.Com How To Get Results
Journal titles not included in this academic version of Factiva
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Hein Online Authentication Required
Full-text legal periodicals database with browse and full-text search features. Includes coverage of many older legal periodicals not available in electronic format elsewhere.
Remote access available for University of Minnesota -- Twin Cities students, staff and faculty
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LegalTrac Authentication Required This database is enhanced by Find It: the University Libraries Linking Service.
Indexes 800+ legal publications, law reviews, bar association journals and legal newspapers. Web version includes some abstracts and full-text articles.
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Web of Science (ISI) Authentication Required This database is enhanced by Find It: the University Libraries Linking Service.
Web of Science is the Web interface for the ISI Citation Index products which cover over 11,000 international journals in the sciences, social sciences, and arts and humanities. Titles of the print equivalent are: Arts and Humanities Citation Index, Science Citation Index, and Social Sciences Citation Index. Coverage runs from 1975 to the present. Basic truncation symbol is the asterisk: *.
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Catalogs & Indexes to Government Publications
LexisNexis Government Periodicals Authentication Required
Provides bibliographical information about articles in US government periodicals in all fields, and provides links to the web sites for most of the titles. Check periodical title in MNCAT to locate copies in the Libraries.
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General Indexes to Magazine, Journal & Newspaper Articles
Academic Search Premier Authentication Required This database is enhanced by Find It: the University Libraries Linking Service.
This resource is licensed by the MINITEX Library Information Network with state appropriations from the Minnesota Higher Education Services Office (MHESO) and the Minnesota Department of Education.
The world's largest academic multi-disciplinary database, Academic Search Premier provides full text for nearly 4,600 scholarly publications, including full text for more than 3,600 peer-reviewed journals. Coverage spans virtually every area of academic study and offers information dating as far back as 1975. This database is updated on a daily basis via EBSCOhost.
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LexisNexis Academic (ON CAMPUS USE ONLY) Authentication Required
LexisNexis Academic is a collection of online databases: News, Business (plus corporate news and corporate financials), Legal, Medical, and Reference. International news sources are included.
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ProQuest Newsstand Authentication Required
This resource is licensed by the MINITEX Library Information Network with state appropriations from the Minnesota Higher Education Services Office (MHESO) and the Minnesota Department of Education.
ProQuest Newsstand provides indexing and abstracting for 150 full-text titles, plus another 200 regional news sources. Full-text titles include The Atlanta Journal-Constitution, Barron's, The Boston Globe, The Christian, Science Monitor, Los Angeles Times, The New York Times, USA TODAY, The Wall Street Journal, The Washington Post, and other newspapers of record.
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Indexes, Other
Accounting and Tax Index.
This printed index provides comprehensive indexing and abstracts to articles from nearly 300 prominent accounting, taxation, and financial management journals. Selected articles from an additional 1,000 business journals and major news magazines are included, based on their relevance to accountants or tax professionals.
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Catalogs and Bibliographies

Catalogs
MNCAT Classic
Search with MNCAT Classic to find books, journals, etc. owned by the library. Search by keyword, subject, title, or author for materials on your topic. MNCAT Classic lacks the faceted searching of MNCAT Plus, but can be easier to use if you already have a good idea of what you're looking for.
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MNCAT Plus
Search for books, conference proceedings, journals, maps, and other items in our collection.
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General Reference Sources

Accounting Standards
Accounting Research Manager Authentication Required
A comprehensive financial reporting knowledge base. Updated daily, it aims to help reduce the amount of time you spend conducting accounting and auditing research while enhancing the quality of your results; find insightful interpretations on GAAP, GAAS and Securities and Exchange Commission rules; keep up-to-date on current accounting, SEC, auditing, and government projects that may affect your company.
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Accounting Standards. Original Pronouncements.
Contains the Statements of Financial Accounting Standards issued by the FASB from its inception in 1973 to the present. A companion volume (v. 3) contains: Accounting Research Bulletins, APB Opinions, Interpretations of Accounting Research Bulletins and APB Opinions, FASB Interpretations, FASB Statements of Financial Accounting Concepts, and FASB Technical Bulletins. A shading technique is used to alert the reader when paragraphs containg accounting standards have been amended, superseded or deleted.
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Accounting Standards. Current Text.
The Financial Accounting Standards Board Current Text is an integration of currently effective accounting and reporting standards arranged by the major subject areas to which they apply. Subjects are arranged alphabetically.
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Financial Accounting Standards Board.
The mission of the Financial Accounting Standards Board 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.
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Governmental Accounting Standards Board.
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.
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Statement of financial accounting concepts.

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Statement on auditing standards.
Full text in chronological order, by statement number, of each Statement on Auditing Standards (SAS).
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Dictionaries
Accounting terminology guide
The New York State Society of CPAs has prepared this glossary as an educational tool for those who report on and interpret financial information.
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Encyclopedias

Financial Ratios

eStatement Studies Authentication Required
The online version of the RMA Annual Statement Studies. The Annual Statement Studies are a source of composite performance metrics derived directly from the financial statements of financial institutions’ borrowers and prospects. These financial statements come directly to RMA from its member institutions, which get their data straight from their customers. Includes Financial Ratio Benchmarks, Industry Default Probabilities and Cash Flow Measures, and individual NAICS downloads to Excel®.
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IRS corporate financial ratios

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Key Business Ratios Authentication Required
Key Business Ratios, from Dun and Bradstreet, help you to assess how a business is doing compared to an industry or a competitor. The 14 key business ratios cover the critical areas of business performance --solvency, efficiency and profitability. They are broken down into median figures, with upper and lower quartiles. Ratios are arranged by Standard Industrial Classification (SIC) Codes -a four-digit number that classifies business establishments by defining the industries in which they do business.
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Financial Reports
EDGAR: Corporate filings from the US Securities and Exchange Commission
The SEC requires all public companies (except foreign companies and companies with less than $10 million in assets and 500 shareholders) to file registration statements, periodic reports, and other forms electronically through EDGAR. Anyone can access and download this information for free. Here you'll find links to a complete list of filings available through EDGAR and instructions for searching the EDGAR database.
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Mergent Online Authentication Required
Profiles of public corporations around the world that includes summaries, company histories, property, financials, subsdiaries, joint ventures, long term, press release and annual reports. Pdf images of corporate annual reports for publicly traded US and foreign corporations are available going back to 1996. Access to SEC filings via EDGAR database are also included in Mergent Online. The University of Minnesota license allows 6 simultaneous users.
Guide: Find Annual Reports to Shareholders
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ORBIS Authentication Required
A global product that integrates information held across BvDEP's company information product range. ORBIS includes full searching facilities and global standard report format for in-depth international searching and analysis. ORBIS has information on over 43 million private and public companies worldwide including 30,000 banks and over 8,000 insurance companies, 19 million European companies from 46 countries, 15.5 million US and Canadian companies, 6.5 million South and Central American companies,1.3 million Japanese companies and 300,000 Chinese companies,and 220,000 African companies.
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ORBIS (via MINT GLOBAL interface) Authentication Required
Directory and financial information on 50 million private and public companies worldwide. Coverage includes 50,000 publicly quoted companies, nearly 30,000 banks, over 8,000 insurance companies,19 million European companies from 46 countries,15.5 million US and Canadian companies,6.5 million South and Central American companies,1.3 million Japanese companies 300,000 Chinese companies,and 220,000 African companies.
See the instructions for downloading company profiles .
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Forms, Tests, Inventories
CPA exam dates and structure
To become a certified public accountant, the candidate must pass all four parts of the Uniform CPA Examination. Each state administers the examination and reports scores to its candidates. Check this site for additional information about the CPA exam.
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Guides
Accounting Research Tutorial
This Business Library 2.0 Accounting Research Tutorial is a step-by-step tutorial on how to thoroughly research accounting issues.
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Industry Profiles
IBIS World Authentication Required
IBIS World provides independent, accurate, comprehensive, and up to date research on over 700 industries, including statistics, analysis and forecasts. Includes industry and economic reports, global industry reports and China Industry Reports. Does NOT include company reports.
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Standard & Poor's NetAdvantage Authentication Required
This Standard and Poors database includes overviews from the Industry Surveys tracking trends and leading companies in 52 industries. Company profiles in the Stock Reports with key financial data on public companies including peer group analysis and performance ratings from Standard Poors. Directory listings from the Register of Corporations, Directors, and Executives listing sales, products, other brief information for 55,000 public and private companies along with names of top executives.
Watch this short guide for information on finding the Industry Surveys in this database.
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Investment Advisory Service
Morningstar Library Edition Authentication Required
Morningstar Library Edition provides investors with information on over 7,000 stocks, 23,000 mutual funds and over 600 Exchange Traded Funds. In addition, it provides stock screening functions and portfolio analysis tools. Over 4,000 analyst reports are available, covering funds and stocks.
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Security Analysts' Reports
Investext Authentication Required This database is enhanced by Find It: the University Libraries Linking Service.
Investext contains research/analyst reports on companies and industries as well as annual statistical reports of industry trade associations. It delivers full-text reports in their original published formats, complete with charts, photographs and graphics. Investext Plus contains full-text analyst reports from 700 of the world's top investment banks, brokerage firms and trade associations. It contains over 700,000 reports, with thousands of new reports added each week. Historical reports are available back to 1996. Investext also gives users the same research and analysis used at top investment banks, consulting firms and law firms to monitor industry trends, track company financials, and research merger and acquisition opportunities.
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Internet Resources

Gateways & Megasites
Best of the Best Web Sites: Accounting and Taxation
The American Library Association's Business Reference and Services Section recommendations as to the best of the open Web sources in Accounting and Taxation.
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Societies, Agencies, and Organizations

Official Agency & Organization Websites

Financial Accounting Standards Board.
The mission of the Financial Accounting Standards Board 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.
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International Accounting Standards
International Accounting Standards (IAS) were issued by the IASC from 1973 to 2000. The IASB replaced the IASC in 2001. Since then, the IASB has amended some IAS, has proposed to amend other IAS, has proposed to replace some IAS with new International Financial Reporting Standards (IFRS), and has proposed certain new IFRS on topics for which there was no previous IAS. Through committees, both the IASC and the IASB also issue Interpretations of Standards. Financial statements may not be described as complying with International Accounting Standards unless they comply with all of the requirements of each applicable Standard and each applicable Interpretation.
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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 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.
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U. S. Securities and Exchange Commission
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 laws and rules that govern the securities industry in the United States derive from a simple and straightforward concept: all investors, whether large institutions or private individuals, should have access to certain basic facts about an investment prior to buying it, and so long as they hold it. To achieve this, the SEC requires public companies to disclose meaningful financial and other information to the public. This provides a common pool of knowledge for all investors to use to judge for themselves whether to buy, sell, or hold a particular security. Only through the steady flow of timely, comprehensive, and accurate information can people make sound investment decisions.
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Trade & Professional Associations
AICPA Online
The site for the national professional association for CPAs with more than 330,000 members. Features professional and regulatory news, and information about membership, the CPA exam, and association publications.
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American Accounting Association
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.
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American Taxation Association
The American Taxation Association (ATA) was founded in 1974 and joined the American Accounting Association (AAA) in 1978 as the Tax Section of the AAA.
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Institute of Management Accountants.
The IMA is a professional organization devoted to management accounting and financial management. Its goals are to help members develop both personally and professionally, by means of education, certification, and association with other business professionals.
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Style Manuals and Writing Guides

Bibliography Software
RefWorks: Personal Citation Manager Authentication Required This database is enhanced by Find It: the University Libraries Linking Service.
RefWorks is a web-based citation manager that allows you to create your own databases of citations by importing references from MNCAT and other databases, and then in seconds automatically generate bibliographies in all major styles (MLA, APA, Turabian, Chicago, etc.).
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Style Manuals
Style Manuals
A selected list of sources available in Wilson Reference Services.
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University of Minnesota

Related U of M Web Sites
Business Library Web Site
Find related information on the University of Minnesota Libraries Business Reference Web Site.
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Library Information

Primary Subject Location


Business Reference Service
Campus: West Bank, Minneapolis Campus
Address: Basement, Wilson Library
Telephone: 612-624-5073
Main URL: http://busref.lib.umn.edu/
Reference URL: http://infopoint.lib.umn.edu/
Map URL: http://onestop.umn.edu/Maps/OMWL/index.html
Hours URL: http://www.lib.umn.edu/site/fetch_hours.phtml?LibID=55


Related Pages

Accounting Standards
Alphabetical List of Business and Economics Electronic Resources
Financial Ratios: A Guide to Library Resources
Tax Forms & Free Tax Help Sites (for 2008 returns)