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Inform

a library reporter for business and hospitality management

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by Daniel Hanne, Business Librarian
909-869-4352; dhanne@csupomona.edu

No. 21

Highlights


Issue Number 21 Winter Quarter, 1996

Some new accounting resources, and more!!!

by Daniel Hanne, Business Librarian (x4352), E-mail dhanne Inform on World Wide Web: http://www.cpp.edu/~library/publications/inform/home.html

Some new accounting resources...:

The Encyclopedia of Accounting Systems 2v. (Ref HF 5635 E54 1994) is a new revision of a work first published in 1958 and revised in 1976. The text begins with four general chapters then gives accounting systems for 67 types of business. Each is written by experts for that field and includes a discussion of the industry, examples of charts, and other necessary data such as glossaries. The systems are designed for firms which either do or do not use computers in their accounting. Among systems for Cal Poly interests there are "Restaurants", "Apparel Manufacturing and Importing", "Lodging", "Recycling", and "Farm Accounting". There is an overall index.

The Handbook of Model Accounting Reports and Formats (Ref HF 5635 V53 1995) organizes 287 actual examples of reports into three parts. The largest section, Part I, presents "Accounting Report Examples" divided by 27 sections including "Sales Operations Reports", "purchasing Reports", and "Retailer Reporting". Part 2, gives "Graphics and Charting Examples"; Part 3 is narratives and lists about "How to Design Useful and Understandable Accounting Reports". Report titles are in the "Reportamatic Locator Index" at the end.

Federal auditing for ACC:

The Miller Federal Audit Policies and Procedures (Ref HF 5667 B76 1994) is now supplemented by Miller Federal Audit Policies and Procedures Update Service (Ref HF 5667 B762). This is a reference tool giving accounting and auditing requirements for those receiving federal financial assistance and awards. The "Update Bulletins" will arrive quarterly to advise on recent changes. The text equally shares the number of pages with appendices of reprints of OMB Circulars, Act, and other primary source documents. Well Indexed.

Trans-national accounting:

Transacc; Transnational Accounting 2v. (Ref HF 5625 T736 1995) is a major new reference work for analyzing and comparing financial statements of countries foreign to one's own. The USA is included. Most of the text comprises separate articles for Individual Accounts and Group Accounts by country. The articles are written by experts, are detailed, and include bibliographies. Volume 1 begins with a 69-page "Reference Matrix" comparing individual and group accounts for the countries covered. Volume 2 has chapters for IASC (International Accounting Standards Committee) individual and group accounts. Supplement volumes of Transacc are to come which will cover countries besides western Europe and north America, Australia, and Japan.

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Accounting and allied sources on the Internet:

Accounting

http://www.rutgers.edu/Accounting/raw.html (in USA)
http://anet.scu.edu.au/ANetHomePage.html (in Australia)
http://www.icaew.org.uk/ (UK, in development)
These three (more coming) are International Accounting Network (IAN) "gateway" sites. The Rutgers Accounting Web (RAW) is suggested to try first. RAW leads to association home pages for the American Accounting Association, AICPA, Institute of Management Accountants, Institute of Internal Auditors, Financial Accounting Standards Board Publications and Documents, and more....
http://www.servtech.com/re/acct.html
The Accountants Home Page presented by Cohen Computer Consulting of , Rochester, NY. Links include Other Tax related resources, Accounting and Educational Organizations, Governmental Resources, Business on the Web, Cash and Stocks, CPAs on the Web, and the always-enlightening Dilbert page.

Auditing

http://www.unf.edu/~jmayer/arl.html a "gateway" of links to auditing sites: internal, external, financial, operational, commercial, and governmental.

http://www.bitwise.net/iawww/ for the Internal Auditing World Wide Web page (under construction as of this writing, but accessible).

Financial Statements of Public Companies

http://town.hall.org/edgar/edgar.html;
http://www.sec.gov/edgarhp.htm

These addresses lead to the SEC EDGAR database of SEC filings on public companies. The address for the SEC is: http://www.sec.gov/index.html.

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And More...:

ABI/Inform* direct to you through your VAX account:

Log on to Instructional VAXcluster
Select: 2. Library Services on the VAX ISM; then select 1. OPAC. Log on by typing library in lower case:
On the library Online Services menu select: Select: 01> Other Databases
Select: 04> FirstSearch
Select: 1 or 5
Select: 5 ABI/Inform
Type: SU: and the key words you want to search for; you do not have to use the Boolean operator and. The screen also suggests other ways to search.

*ABI/Inform you will remember as an index to Over 800,000 citations on business and management topics from 1,000 U.S. and international publications. Citations cover from August 1971 to the present and are updated weekly.

NEXT ISSUE: Still more on the OPAC and the Internet, and more!!!

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