Accounting Web Sites
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Accounting Study Guide This resource is a collection of internal and external links that provide study guides for students taking courses in the principles of accounting, introduction to financial accounting, and intermediate and advanced accounting. Topics include financial statements, journal entries, accrual basis vs. cash basis accounting, accounting for leases, and accounting for bonds payable, among others. The How to Become a CPA area has extensive resources for those preparing for the CPA exam. There are also links for learning about financial ratios and annual reports. This site is still under development, and many of the links are not working, but you will still find valuable information here. TOP |
| Accounting
Terminology Guide From the New York State Society of CPAs, (Certified Public Accountants) this site offers a broad overview of accounting terms commonly used by accountants and financial analysts. The more than 450 alphabetically arranged entries include a brief definition (one to two sentences). Capitalized terms that appear within definitions are also defined in this guide. Related terms are cross-referenced for further understanding of concepts. Geared toward financial journalists, this resource would also be of value to students and practitioners. TOP |
| ANet:
International Accounting Network A compendium of directory-type listings and links related to the teaching and practice of accounting. Resources are grouped under the broad categories of mailing lists, worldwide organizations, research (a listing of more than 100 journals, none linked), education, resources, course information, and people. In addition, there is a subject-organized accounting bibliography (lists of hundreds of book and article titles, with no full text) and the beginnings of a business encyclopedia. Although a work still in progress and often lacking links that Internet searchers have come to expect, ANet can nevertheless be a solid research tool for specific types of information. TOP |
| AuditNet Founded by Jim Kaplan, AuditNet is an extensive collection of tools, links, and resources for the audit profession. Students will be interested in Kaplan’s AuditNet Resource List (KARL), which contains over 950 Internet resources (all are annotated). Auditors Sharing Audit Programs (ASAP) will be valuable when trying to become familiar with auditing software. This searchable site also includes an online newsletter, career links, and two mailing lists. TOP |
| EDGAR
(Electronic Data Gathering, Analysis, and Retrieval) EDGAR All companies, foreign and domestic, are required to file registration statements, periodic reports, and other forms electronically through EDGAR. Anyone can access and download this information for free. Here you'll find links to a complete list of filings available through EDGAR and instructions for searching the EDGAR database. TOP |
| Electronic
Accountant Developed by Faulkner and Gray, publishers of magazines Accounting Today and Accounting Technology, the Electronic Accountant site bills itself as the “accountant’s web magazine and resource guide.” In addition to selected feature articles from its two magazines (current issues only), this site also posts accounting news stories from Newswire and provides information on business technology consulting. The strongest point for students, however, may be the moderated discussion groups, where individuals explore a wide range of accounting topics such as financial planning, software, consulting challenges, nonprofits, tax issues, and productive use of information technology. Searchable by keyword, this is a very useful, content-rich, and well-organized resource. TOP |
| Internal
Revenue Service http://www.irs.gov The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress. Tax regulations, tax forms and publications, and more are located at this web site. TOP |
| Rutgers
Accounting Web Rutgers University's accounting gateway is considered one of the most extensive on the Internet. Find information about accounting firms in the US, Great Britain, and Canada (more than 200) plus the "Big Six" accounting firms; accounting associations (30); publications, educational resources and courses; and international programs and resources. Especially strong collection of materials related to the Financial Accounting Standards Board (FASB) standards and decisions as well as those of the Government Accounting Standards Board (GASB) and other standard-setting organizations. Although geared toward the professional community, students and researchers will find much of value here as well. TOP |
| SmartPros
Accounting A site by accountants for accountants, SmartPros Accounting brings together many facets of the profession. Areas of special interest include Accounting, Accounting & Auditing, Financial Planning, Human Resources, International, Legal, Corporate Finance, Students, Tax, and Technology. Visitors to this site will find industry news, research tools, career resources, study guides, and more. In addition, the site provides topically organized, unannotated links to hundreds of key Internet resources for finding tax, financial, federal, state, association, international, and educational information, plus a roughly 350-entry glossary of terms drawn from the CPA Exam. TOP |
| Tax History
Museum: The Tax History Project at Tax Analysts This unique Web site incorporates text and multimedia source materials and provides a concise summary of American revenue policy and politics. This history currently covers events from 1660 through 1900. There is also a preview of the 20th century portion, which will be added in the near future. In addition, you will find a link to a tax history bookstore. TOP |
| TRAC: IRS
Site — Comprehensive, Independent, and Nonpartisan Information About
IRS The Transactional Records Access Clearinghouse (TRAC) is a data gathering and distribution organization associated with Syracuse University. This site provides comprehensive non-partisan information about the U.S. Internal Revenue Service (IRS). Using maps, charts, and other graphics, TRAC provides data obtained under the Freedom of Information Act from the Justice Department, the IRS, and the United States Office of Personnel Management. Sections include New Findings, National Profiles & Trends Over Time, Taxpayer Burdens & Responsibilities, District Enforcements, and IRS at Work. TOP |
| University of
Connecticut-School of Business Administration-Tax Resources Probably the best gateway of taxation-related sites, this resource provides about 100 links organized by category, including federal taxes, federal court decisions, the Internal Revenue Service, rates, state taxes, foreign taxes, associations, CPA firms, and economic data sites, among others. Although none of the links are annotated, this is still a broad and useful starting point for taxation research. TOP |
| U.S. Tax
Code On-Line This site provides access to the full text of the United States Internal Revenue Code, Title 26 of the U.S. Code (26 USC). Includes hyperlinks to permit following cross-references between sections. The material is searchable by content, keyword, and section number. There is also a link to Frank McNeil’s Tax Resources, an excellent gateway to additional accounting resources. TOP |
| Accounting Standards |
| Financial
Accounting Standards Board (FASB) The mission of the FASB is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. Since 1973, FASB has been the private-sector organization charged with establishing standards of financial accounting and reporting, which are then used in the preparation of financial reports. This site furthers the mission and responsibilities of the FASB by providing access to all relevant documents being published by the FASB, including announcements, technical projects, exposure drafts, the FASB Casebook, summaries, and the status of all FASB statements. TOP |
| GAO
Government Auditing Standards (Yellow Book) The Yellow Book contains standards for audits of government organizations, programs, activities, functions, and of government assistance received by contractors, nonprofit organizations, and other non-government organizations. These standards, often referred to as Generally Accepted Government Auditing Standards (GAGAS), pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports. Through this Web site, you will find current updates and revisions, information about the standards, and unannotated links to related sites. TOP |
| Government
Accounting Standards Board (GASB) Organized in 1984 by the Financial Accounting Foundation (FAF), the mission of the GASB is to 1) establish and improve standards of state and local governmental accounting and financial reporting, thereby producing useful information for users of financial reports and guide, and 2) educate the public, including issuers, auditors, and users of those financial reports. To this end, the Web site provides access to key GASB documents, including statements, summaries, interpretations, and announcements. TOP |
| International
Accounting Standards Committee (IASC) The members of the IASC, “an independent private-sector body working to achieve uniformity in the accounting principles that are used by businesses and other organizations for financial reporting around the world,” represent 143 professional accounting groups drawn from 104 countries. IASC develops and approves International Accounting Standards, providing summaries of currently effective standards, exposure drafts, and final interpretations and the full text of draft statements of principles, draft interpretations, and issues and discussion papers. Approved standards may be purchased directly from the IASC. The Web site provides information about the IASC’s organizational structure, projects, procedures, and staff, plus selected summaries of standards and project updates. TOP |