ACCOUNTING


Accounting has existed much longer than other fields that are similar to it. Indeed, accounting is the reason why humankind ever bothered to start actually writing things down at all. Accounting is the part where things actually get done rather than just talking about doing them-- although it involves some of that, too. Accounting is also sometimes known as "accountancy."

The subject guides for business, finance, and insurance or others may be of interest as well.



DATABASES


Here is a list of databases for Accounting with links

GOVERNMENTAL INTERNET RESOURCES




Chief Financial Officers Council
The CFO is meant to promote financial management government, and includes Chief Financial Officers from many government agencies. The site includes an FAQ, calendar, links, news, and a member list.

Financial Crimes Enforcement Network (FinCEN)
This organization is meant to stop money from getting dirty and dirty money from getting clean. It gives information on law related to this, news, how to report problems, and more.

Financial Management Service
This is the body that does the accounting for the federal government. Here they make available statements and reports and give access to various useful resources, such as a glossary, news, and information on specific topics.

The Internal Revenue Service
This is the website of the IRS. Unsurprisingly, the IRS website can be used to do a lot of things. You can find forms, information on what the IRS expects from all kinds of entities, different kinds of news, and more.

Office of the Law Revision Counsel
This website has a fast and simple design, and can be used to view the U.S. Code in plain text or .pdf. There is a search option, and it can be browsed by title. The site also has CD-ROM ISO images of older versions of the code. Title 26 is the Internal Revenue Code.

The U.S. Government Accountability Office
This is an independent governmental entity that examines how tax dollars are spent. The site has news, reports and testimony (as RSS Feeds, also), and more. There is also FraudNET, which can be used to report wrongdoing. Incidentally, the GAO was formerly called the "General Accounting Office."


The U.S. Securities and Exchange Commission
The SEC's mission is to "protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation." On the front-page are links to useful SEC pages (such as EDGAR), news, regulatory actions, and more. The Office of the Chief Accountant should be most interesting.


INTERNET RESOURCES




accountingeducation.com
Becoming a registered user of this site is free. It has news, a journal search, book selections, job postings, and more.


CPAnet
This is a fairly useful hub of links related to accounting, finance, assurance, and other subjects. The links displayed initially are not only links but are for pages of more links to pages of even more specific links. It also has an RSS feed news ticker.


The Emanuel Saxe Distinguished Lectures in Accounting
This is digital archive of a lecture series that has been going on since the 1970s to present day. The topics cover a variety of topics.


Ernst & Young
Ernst & Young was started in the U.K., but this site offers free information for a variety of developed countries on a variety of topics. Related topics are hyperlinked within documents, making it easy to move around.



Financial Ratios Calculator
The Foster Business Library of the University of Washington Libraries has made a rather generous web page with Instructions and Information explaining what financial ratios are, what they mean, and an online calculator you can use to make them.


Rutgers Accounting Web
This website is meant for research and pedagogical purposes and provides news and information. It's The Database of Accounting Literature is free to use, and along the left-hand side of the page are links to other related (either by association or geography) Accounting sites that can be useful. For instance, the Academy of Accounting Historians has a membership directory and links related to Accounting and business history.


Tax and Accounting Sites Directory
This site is a hub filled with links divided by subject (Tax, Accounting, Payroll/HR). The "Academia" link collection is particularly large, and can lead to journal lists, associations, and more.



ASSOCIATION WEBSITES





The American Accounting Association
This association was started in 1916, and still publishes journals and more. Its newsletter can be read for free, but most other materials are only indexed. Since it is fairly large, the AAA has other more specific sections that could be of more interest. The American Taxation Association, for instance, is a part of the AAA.


American Institute of Certified Public Accountants (AICPA)
AICPA has been around since 1887 (!), making it quite important. Its newsletter is free and other publications are indexed. There is also conference information, a Financial Literacy Resource Center, and many related sites on specific subjects, like Audit and Attest Standards, the AICPA Code of Professional Conduct, and CPA Links.


American Society of Women Accountants
ASWA has been around since 1938 and is meant to help female accountants grow professionally. Here there are job postings, links, and news that could be useful.


The Association of Certified Fraud Examiners
This website keeps a variety of anti-fraud information resources, but most of them are not free. One that is free, however, is its large page of links. The association does offer student memberships, though.


Financial Accounting Standards Board (FASB)
This organization is recognized by the SEC as authoritative and creates standards of financial accounting and reporting. The site includes an FAQ on how to use it, Articles, Reports, Presentations, news, activities and more.


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." As much of what is here isn't free, its related site Performance Measurement for Government, which focuses on financial reporting and accounting for governmental entities, is a bit more useful.


The National Association of Black Accountants, Inc. (NABA)
This is the official website of the organization, although there are others for local chapters. NABA promotes minorities entering accounting, supports those already doing it, and more. There are job listings in the Career Center portion of the site, and it is free to view them.


Public Company Accounting Oversight Board
The PCAOB monitors those who do accounting for companies and makes sure they are performing responsibly. This website has access to their standards (as created by the Sarbanes-Oxley Act of 2002), rules of the board, news, and more. There are also instructions on how to contact them to report a possible violation.


State Board of Certified Public Accountants of Louisiana
This site shows who the board members are, and gives a little information on LA state law, the CPA exam, and CPE (Continuing Professional Education). The links page includes some useful phone numbers and addresses.


Of course, there are many more associations and other groups specific to one's needs. Rutgers has a long list, and a lot more besides.


As ever, there is always more to find, especially if you have a specific topic to research. Don't forget that NetLibrary is a big part of the collection, and that Interlibrary Loan can get you even more materials.






Other Accounting information tools:

http://www.olemiss.edu/depts/general_library/files/subject/accounting.html
http://www.seattleu.edu/lemlib/ResearchPath/SubGuides/Accounting.htm
http://www.libraries.rutgers.edu/rul/rr_gateway/research_guides/busi/account.shtml