Geneseo Milne Library Research Guide
Accounting and Auditing


This guide is intended to inform Geneseo students with some of the major resources available to them on the subject of Accounting and Auditing. The listing includes resources within Milne Library, electronic resources available to Geneseo students, and electronic resources available to the general public.

       Table of Contents
  Standards and Interpretations       Indexes and Databases
  Handbooks and Dictionaries     Financial Information and Ratios
  Professional Associations     Links to Accounting Guides
 

   Standards and Interpretations

These organizations set accounting standards and are excellent starting points when searching for accepted practice and procedure in accounting.

  • AICPA    American Institute of Certified Public Accounts issues auditing and other standards for the profession.

  • FASAB: Federal Accounting Standards Advisory Board.

  • FASB   The Financial Accounting Standards Board sets standards of financial accounting and reporting.

  • GASB   The Governmental Accounting Standards Board sets authoritative standards for US government accounting.

  • IMA  Institute of Management Accountants publishes Statements on management Accounting, many of which are available in print.
These sources provide text and interpretation of accouting / auditing practice and procedure.
  • Audit Committees: Regulation and Practice
    ref KF 1446 .A98 2004 2nd edition Aspen Publishers.

  • Financial Accounting Standards: Explanations and Analysis
     ref HF 5616 .U5 .F534 1995 17th edition published by CCH.

  • Interpretation and Application of International Accounting Standards      
    HF 5626 .I594
    A summary and interpretation of the IASC's international standards

  • Miller European Accounting Guide
    Describes the differenct accounting policies and practices of each country in Europe. Online with LexisNexis (select Business tab and then select Accounting under Business Searches on right)

  • Miller GAAP Guide       
    ref HF 5616 .U5 .M5 2000
    Generally Accepted Accounting Principles is a summary restatement and interpretation of the FASB standards. Online with LexisNexis.

  • Miller GAAS Guide     
    ref HF 5667 .M514
    Generally Accepted Auditing Standards is an overview of common auditing practices. Online with LexisNexis (select Business tab and then select Accounting under Business Searches on right).


  • Miller Governmental GAAP Guide    
    ref HJ 9801 .M54
    Covers government accounting practices.

  • PCAOB Standards and Related Rules
    ref KF 1446 .Z9 P32 2005 published American Institute of Certified Public Accountants.

  • The Regulation of Corporate Disclosure
    ref KF 1449 .B7622 3rd edition Aspen Publishers.
 
    Handbooks and Dictionaries

  • AICPA Audit and Accounting Manual     
    ref HF 5667 .A55 1988
    Explains practices, techniques, and procedures.

  • Accountant's Handbook    
    ref HF 5621 .A22 1999 
    by Carmichael, Lillien, and Mellman.
    Vol. 1: Financial Accounting and General Topics;
    Vol. 2: Specialized Industries and Special Topics

  • Accounting Trends & Techniques       
    HF 5681 .B2 .A35
    An annual survey of accounting practices from the AICPA.

  • Dictionary of Accounting & Finance       
    ref HF 5621 .B763 1993
    by R. Brockington

  • Handbook of Accounting and Auditing
    ref HF 5635 .H22
    Warren, Gorham & Lamont
    Updated twice yearly. Explanations of technical issues, practices, techniques, and the unique requirements of specialized industries.

  • History of Accounting: An International Encyclopedia
    ref HF 5605 .H573 1996
  • Kohler's Dictionary for Accountants      
    ref HF 5621 .K6 1983
    6th ed. by Cooper and Ijiri

  • Wiley CPA examination review: Auditing and attestation
    ref HF 5667 .C67

      

   Professional Associations
     
   Indexes and Databases
  • Accountants' Index
    1971-1989 Fraiser Periodicals Room
  • Accounting & Tax Index
     1990-2007 Fraiser Periodicals Room
    A comprehensive list of books, articles, government documents and professional reports about accounting, auditing and taxation. Includes author, title, and subject access.

  • ABI/INFORM Global
    Subscription database - SUNY Geneseo only. One of the leading business databases, featuring coverage as far back as 1971 for some journals. The full text of articles from the late 80's to the present is available for many of the 1,400 journal titles covered.

  • Index to Accounting and Auditing Technical Pronouncements from AICPA.
    ref Z 7164 C81 I285 1995
    Access to current pronouncements of AICPA, FASB, GASB and SEC.
  • An Index to the Accounting Review
     1926-1978    Periodicals
  • LexisNexisAcademic
    Subscription database - SUNY Geneseo only. This database has a section on accounting literature including the full text of many journals and FASB documents. After connecting, click on "Business" and then "Accounting."

  • RIA Checkpoint
    Subscription database - SUNY Geneseo only. Full text federal tax information including the publisher's editorial analysis, archival materials including court decisions, and daily updates of primary source materials.

  • ScienceDirect (Elsevier)
    There are many Elsevier full text accounting journals that can be searched and read from this site.

     
   Financial Information and Ratios

  • Annual Reports for publicly held corporations are generally available from each company's web site. Look under Investor Relations or Financial Information. In addition to financial information, annual reports contain discussion of the company's present situation and future plans. Remember that this view of the company may be biased as it is reported by the company.

  • Financial Ratios derived from a company's balance sheet and income statement can be used to assess a firm's strengths and weaknesses by comparison with competing firms of varying sizes.

    A.  Industry Norms and Key Business Ratios
    ref HF 5681 .R25 .I525 2002/03)
    Dun and Bradstreet.

    Covers over 800 lines of business, arranged by SIC code. Presents "typical" balance sheets and income statements for the industry and 14 key ratios for the median, upper, and lower quartiles.

    B.   MSN Money - Key Ratios
    MSN Money provides company and industry ratios; search by company name or ticker symbol. Ratio information based on Stock data provided by Media General Financial Services.

    C.  RMA Annual Statement Studies
    ref HF 5681 .B2 .R6 2003/04
    Robert Morris Associates

    Data for 370 industry groups presented by size of firm in assets and in sales.     See the RMA web site for additional information.

    D. SBA Online Women's Business Center - Financial Ratios and Quality Indicators
    Explains key ratios and how they can be used in company financial analysis.

  • SEC Documents, including 10-K, 10-Q, and Proxy Statements, are frequently available from the company's web site. These documents contain SEC prescribed information and generally are audited reports. Using the SEC's EDGAR database, you can access and download reports for free. (http://www.sec.gov/edgar/searchedgar/webusers.htm)

   Links to Accounting Guides
For additional assistance or information regarding this topic please contact
Rich Dreifuss in Milne Library at 245-5175 or email at dreifuss@geneseo.edu
For in depth assistance schedule a Student Research Consultation.

Please send us your comments or suggestions
Last updated 12/17/07