DePaul University
Libraries
DePaul University
Libraries
Accounting: A Brief Guide to Resources
All print sources are located at the Loop Campus Library. Items available electronically are noted with an asterisk (*).
I. Financial Accounting
Primary Sources
*Financial Accounting Standards: Original Pronouncements. Updated continuously, in looseleaf form. Contains the text of Statements of Financial Accounting Standards and other FASB pronouncements. The Original Pronouncements presents the full text of each document as it was initially issued. Notes indicate which portions have been amended or superseded. These are also available in CCH Business and Finance, under the Securities tab, SEC Accountants’ Module, Financial Accounting Standards (FASB) or through http://www.fasb.org. Call number: R.657 A172fa1
*Accounting Standards: Current Text. These annual bound volumes codify the pronouncements by topic. The Current Text is also available in CCH Business and Finance. Call number: R657 A172f
*EITF Abstracts. Summarizes discussions and consensuses of the FASB’s Emerging Issues Task Force. Also available in CCH Business and Finance or through http://www.fasb.org. Call number: R.657.05 F248e
*Technical Practice Aids. Includes Statements of Position (SOP) of AICPA’s Accounting Standards Division and Auditing Standards Division. Also includes Practice Bulletins, Issues Papers, and answers to inquiries submitted to the Institute’s Technical Information Service. Call number: R.657.61 A512at; online access available via the database RIA Checkpoint: Accounting.
*Audit and Accounting Guides. Published by AICPA, these provide guidelines for audit issues in specific industries or areas of practice. Selected guides available in print at the Loop Library are listed at the conclusion of this guide; online access available via the database RIA Checkpoint: Accounting.
Secondary Sources
These sources are organized by topic and provide analysis and explanation of specific provisions of GAAP and GAAS.
Miller GAAP Guide. Updated annually. Call number: R.657 M649ma
Applying GAAP and GAAS. This is a multi-volume looseleaf service, updated several times per year. Call number: R.657.0218 M971a
II. Auditing
Primary Source
*Codification of Statements on Auditing Standards. These standards, promulgated by the AICPA’s Auditing Standards Board, are codified in annual bound volumes. Call number: R.657.45 A512st; online access available via the database RIA Checkpoint: Accounting.
Secondary Sources
Miller GAAS Guide. Updated annually. Call number: R.657 M649mia1
Applying GAAP and GAAS. See above.
III. International Accounting
Primary Source
International Financial Reporting Standards (formerly International Accounting Standards). Call number: R. 657 I61io
Secondary Source
Wiley IFRS: Interpretation and Application of International Accounting and Financial Reporting Standards. Call number: R. 657.05 E64I1
IV. Tax Accounting
The Rinn Law Library (Reference Desk: 312-362-6894) maintains statutes, regulations, cases, tax journals, and practitioner-oriented reference works. DePaul students have networked and remote access to the databases CCH Tax Research Network and RIA Checkpoint: Tax.
V. Financial Statements and Related Disclosures
*EDGAR The SEC’s EDGAR database provides access to SEC filings from 1994 to the present. www.sec.gov/edgarhp.htm Note that materials in this database are also accessible through Thomson One Banker, discussed below.
*Thomson ONE Banker This database presents data extracted from SEC filings and other sources in standardized formats as well as the original SEC filings themselves. Typically, annual financials are available for the past ten years; these can be downloaded in an Excel file. Image files (PDF’s) of the most recent ten (or more) years of annual reports are available for most companies.
VI. Industry Financial Data
Industry Norms and Key Business Ratios. Presents median and upper and lower quartile values of financial ratios by industry. Call number: R.338.74 D897i (Reference Desk)
RMA Annual Statement Studies. Composite financial data arranged by industry. Financial statements on each industry are shown in common size form and are accompanied by widely used ratios. Call number: R.657.3 R642s (Reference Desk)
*Standard and Poor’s Industry Surveys Extensive narrative and financial information on companies and trends in more than 50 industries. Available electronically in Standard and Poor’s NetAdvantage, under the Industries tab. Call number: R.332.63 S785 (Reference Desk)
* * * * * * *
AICPA Industry Audit and Accounting Guides
These titles are available in print at the Loop Library; online access available via the database RIA Checkpoint: Accounting.
Call number Title
657.45 A912s Audit Sampling
657.86 A512ia Audits of Agricultural Producers and Agricultural Cooperatives
657.45 A912ap Audits of Airlines
657.835 L811c Audits of Banks
657.6 A512au Audits of Brokers and Dealers in Securities
658.1 A912 Audits of Casinos
657.98 A512ab Audits of Certain Nonprofit Organizations
658.15932 A512a Audits of Colleges and Universities
657.8335 A912ca Audits of Common Interest Realty Associations
657.8333 A912cra Audits of Credit Unions
657.75 A912a Audits of Employee Benefit Plans
657.862 A512ab Audits of Entities with Oil and Gas Producing Activities
657 A912g Audits of Federal Government Contractors
657.833 A512au Audits of Finance Companies
657.836 A512a Audits of Investment Companies
657.836 A912ia Audits of Property and Liability Insurance Companies
657 A512au Audits of Providers of Health Care Services
657.452 A911c Audits of Savings Institutions
657.835 A512au Audits of State and Local Governmental Units
657.45 A512a Audits of Stock Life Insurance Companies
657.832 A512a Audits of Voluntary Health and Welfare Organizations
updated 6/2007 bd