Accounting

Subject Guides

Multisearch

Discover articles from many of our databases.

 Includes abstracts and indexing to articles from over 1,000 worldwide business periodicals. Includes Wall Street Journal.

United States

GAAP. Miller GAAP Guide. In print only. Reference Room, call #657 M616ca

FASB - Financial Accounting Standards Board- standards for for-profit and not-for-profit entities.  Online access is restricted to practitioners. SMC students: contact your faculty for access information.   (old version available in print only, in the Reference Room, call # 657 F490c) 

GASB - Governmental Accounting Standards Board - standards for governmental accounting.  Online access is restricted to practitioners. SMC students: contact your faculty for access information. 

SEC Accounting Rules. Included online in IntelliConnect database. See "Securities (Federal)" heading in that database.

 

International

IFRS - International Financial Reporting Standards - the consolidated unaccompanied English language IFRS from the International Accounting Standards Board are available for free online.  You will need to create an account to access the material. 

 

Professional Standards

AICPA Professional Standards. Available on the AICPA website.

PCAOB Standards and Related Rules. Reference Room, call# 657.61 Am35pb. Online via the Public Company Accounting Oversight Board's website

For balance sheets, income statements, and other financial data points

Comprehensive financial information for over 14,000 U.S. public companies (active and inactive) listed on the NYSE, AMEX and NASDAQ exchanges, and 27,000 non-U.S. companies.

Use for

  • in-depth public company data
  • supply chain information (see Horizon tab)

(formerly Avention's OneSource).

Use for

  • More in-depth anaylis of  both public and private, US-based and internatioanl companies (SWOT analyses, Technologies in Use notes, and CRUSH reports)
  • to create lists of companies by various segment filters
  • if Mergent doesn't have financial data on a specific large private companies, try this source

Morningstar is an investment resource offering detailed data and proprietary analysis for individual stocks, mutual funds, and exchange-traded funds.

 

National Center for Charitable Statistics (NCCS): A free resource collecting non-profit organizations tax records. (Form 990s ARE available)

U.S. Securities and Exchange Commission (SEC) - Though mostly included in the above resources, you can also find public company filings, 10-Ks and 10-Qs and the latest news and legislation relating to the corporate scandals in the US via the SEC's website.

EDGAR: Repository of registration statements, periodic reports, and other forms submitted to the U.S. Security and Exchange Commission. (Data also available via Mergent sources.)

 

Also see resources under "Company Information" on Business Administration Subject Guide.

 

Need some help understanding and interpreting financial statements? See the book How to Read a Financial Report for tips. Other accounting handbooks and textbooks can also be helpful. Search Albert and Link+ for more options. 

Almanac of Business and Industrial Financial Ratios. In print only. Reference Room, call # 338 T759. Includes 22 financial and operating ratios for over 160 industries. 

Reports 14 ratios for more than 800 SIC categories.

This source includes RMA Annual Statements. To access them, see thoe and other important ratios, see the "Key Statistics" tab on the individual industry reports.

 This source includes many recognized industry surveys, such as Freedonia, MarketLine, STAT-USA, and Emerging Markets Direct. Also included are the RMA Annual Statements.

 

For more industry data and information, see the Business Administration subject guide (look under the "Industry Information" heading).

Database of federal tax laws, cases, regulations

Guidebook to California TaxesU.S. Master Tax Guide, Internal Revenue Code, and more are all included in IntelliConnect database

The Book of the States. Use for finding tax rates and more for different states. In print only. Reference Room, call # 353.9 B644

Tax and Accounting Sites Directory: free site conveniently compiles links to various accounting and tax resources online, including federal and site agencies. 

And of course, IRS.gov for all your form and publication needs. 

Legal Cases 

covers many taxation and accounting-related legal issues.

Also search Lexis-Nexis for any know case by citation for text of the case as well as cases that cite that one and law reviews that reference it. 

Albert Search

Search Albert to find books, movies, etc..

 

Reference and e-Book Collections

A database of reference encyclopedias and handbooks published by SAGE covering the social...

Provides searchable full-text e-book versions of many reference works, including multi-volume...

Proquest Ebook Central (formerly Ebrary) is a highly interactive eBook database from ebrary that...

Encyclopedias and Handbooks

Credo Reference Logo

The search box above searches for content specifically from the vendor Credo. Start your search there to see what's available in its catalog. Conveniently, the left side bar of that database suggests links to other reference collections SMC owns. Clicking on the links there will re-execute your search in those other resources. For accounting topics, I recommend also searching Gale Virtual Reference Library, Sage Knowledge, and Routledge Handbooks Online.

Students in SEBA programs have a wealth of career services available. Be sure to check in with Undergraduate Career Services and Graduate Career Services.

The Library databases and resources are also useful for career development. Top suggestions include

  • Career Subject Guide: Print career guides are available on the first floor just inside the front doors. But don't miss all of the great e-books. This subject guide provides links to find those sources less "visible" on the physical shelves.

Vault Career Intelligence

    • Useful for industry research, a particularly useful feature is the "Call Prep Questions." These are sample topics that help prepare for interviews, both as questions you can expect to be asked or questions you can ask of potential employers. 
    • A great resources to investigate companies beyond the corporate website and glossy annual reports. US public and private companies, as well as international companies, include at least basic available data. Larger companies also include some qualitative information, such as SWOT analysis and technologies in use.
    • And join a Professional or Trade association! 

     

     

    Professional and Trade Organizations

    AICPA Online - From the American Institute of Certified Public Accountants, this site offers general news of the industry, governmental and legislative issues, and specific topics for the accounting field. Use the Site Directory to move around.

    American Accounting Association - This is the Association's home page. It contains links to accounting education, research, and practice.

     

    To find organizations specific to your interests or career aspirations, search the Encyclopedia of Associations - Available from Gale Directory Library

    Also, search Google for " <area of interest > professional association." For example:

    google screen shot

    Citation

    The accepted format for citing sources in the social sciences is the Publication Manual of the American Psychological Association. The School of Economics and Business Administration (SEBA) at Saint Mary’s College, too, emphasizes the use of APA in SEBA course work. For help citing sources use the Library's APA Format Guide

    APA Style Guide for Business - A supplement to the regular APA Style Guide highlighting common, hard to cite data-focused resources.

    The full manual is available in the Library.

     

    Other helpful resources

    See our short animated tutorials on APA citation on our YouTube channel.

     

    Writing Assistance

    Questions about grammar and structure? Don't forget to refer back to your ENGL 3, 4 and 5 writing manuals. We have a couple of copies on Reserve if you need to quickly refer back to rules on commas, noun/pronoun agreement, structuring your paper, or other issues.

     

    The Writing Center

    Having trouble putting it all together? The SMC Center for Writing Across the Curriculum (or, "The Writing Center") offers peer-to-peer advising sessions for both undergraduate and graduate students. You can call or stop by to make an appointment, or can also drop in and do a session immediately, if an adviser is available. See their website for more information, or stop by 1st floor De La Salle, or call them at 925.631.4684