Accounting - Business Library, UW-Madison

Accounting Standards

Financial Accounting Standards Board (FASB)

FASB is the primary standard setting organization in the field of accounting. Their Financial Accounting Standards (FAS) are currently available on the FASB web site. Proposed changes to current and future standards are provided under Exposure Documents, also on the FASB web site.

For the full text of earlier standards such as APB's, ARB's, FIN's and CON's, you must use volume 3 of FASB's Original Pronouncements, a print publication in the Business Library Reference Collection (REF HF 5616 U5 F537).

AICPA Special Committee on Financial Reporting

This is the primary organization for Certified Public Accountants. It sets standards for professional practice, provides technical aids and various accounting and auditing guides. Access to technical aids and accounting and auditing guides are available at a subscription price through CPA2BIZ , a website associated with the AICPA. The AICPA website does provide the following information free of charge:

News for CPA's
Announcements of AICPA publications and products
Career resources and employment opportunities
Online access to some of the AICPA journals and newsletters
Links to the websites of standard setters and regulators
Information about the CPA Exam

Government Accounting Standards Board (GASB)

The Government Accounting Standards Board (GASB) is the primary accounting standards setter for state and local governments. Their website provides access to news releases, surveys, exposure drafts, and federal, state, and local measurement initiatives. The website provides only a summary and current status of standards. GASB publications are available to order online.

International Accounting Standards Board

The International Accounting Standards Board is an independent, privately-funded accounting standard-setter based in London. The Board members come from nine countries and have a variety of functional backgrounds. Similar to the other standards organizations, full text of the IAS standards are not available free on the web, but are available for purchase. The website does provide unofficial summaries of these standards.

Auditing

Reference Materials

Statements on Auditing Standards
HF5667 A561 2

Internet Resources

Internal Auditors World Wide Web (AWWW)

On-line and real-time international communications
Real-time help and access
Information
Knowledge
Ordered and focused access to the Internet
Dedicated capability just for internal auditors
Facilitate professional exchanges without physical boundaries
Industry-specific audit repository
Non-filtered discussions and electronic conferences
Access list of peers
Auditnet

Career Opportunities

In addition to the career centers and employment pages on the professional organizations, accounting firms, and industry news websites, the following websites link you to career opportunities and services available on campus and the web. Another resource to consult would be the Job Hunting Resources Research Guide available from the Business Library homepage under Research Guides.

UW-Madison School of Business Career Center
The Center provides salary and placement information for Graduate students, Undergraduates. And it provides resources for employers to recruit business students. Also it offers job postings, resume postings, and monitoring opportunities for Alumni.

UW Student Job Center
The Job Center provides a list of part-time, limited term employment (LTE) and summer job openings located on campus and off-campus in the private and public sectors.

Go Global: The International Careers Website
Go Global, a service of the UW-Madison Global Studies Program, provides access to links for international employment, internship, and volunteer opportunities. The links cover a wide range of disciplines including positions within the private sector, non-profit sector, and also links to Junior and Young Professional programs. The website also lets you know of on campus career fairs, workshops, and networking events.

Certification Information

Certified Management Accountant (CMA)

Certified in Financial Management (CFM)

Certified Public Accountant (CPA)

National Association of State Boards of Accountancy

Commercial Sites

These websites allow users to purchase accounting industry literature and software. Literature for purchase includes standards publications, works written by professionals in the field, and reference works on accounting, auditing, and taxation.

CCH - Commerce Clearing House

Practitioner's Publishing Company

West Group

Company Accounts

Mergent Online
Provides access to SEC documents via Edgar for all publicly traded companies. ACCESS: Licensed access for UW-Madison students, faculty, and staff; available from campus libraries, home or office.

SEC Filings EDGAR Database
The primary purpose is to increase the efficiency and fairness of the securities market for the benefit of investors, and corporations. Not all documents filed with the Commission by public companies will be available on EDGAR. Companies were phased in to EDGAR filing over a three-year period, ending May 6, 1996. As of that date, all public domestic companies were required to make their filings on EDGAR, except for filings made in paper because of a hardship exemption.

Evaluation

Standard and Poor's NetAdvantage

S&P's NetAdvantage provides access to industry surveys, stock reports, and company profiles. Company profiles include the latest company news, stock history, P/E ratios and revenues and earnings data. The database also provides overviews of the major United States markets and S&P Indexes. ACCESS: Licensed access for UW-Madison students, faculty, and staff; available from campus libraries, home or office.

Financial Markets

American Stock Exchange

Chicago Board of Trade

Chicago Mercantile Exchange

Holt Stock Market Report

NASDAQ Stock Market

New York Stock Exchange

Worldwide Stock Exchanges

General

Rutgers Accounting Web (RAW)
This site promotes and facilitates accounting profession into electronic age. The RAW website provides the following:

Accounting Resource on the Internet
Accountant's Corner and Accountants on Call
Internet Center
Major Courses
Sources on Information

Bubl Link/ 5:15
This site provides an alternative interface to this catalogue, based on subject terms rather than DDC. The aim is to guarantee at least 5 relevant resources for every subject included, and a maximum of 15 resources for most subjects, hence the name 5:15. Big subject areas are broken down into smaller categories. However, the upper limit of 15 is not rigidly applied, so there may be up to 35 items for some subjects.

Virtual Finance Library

Government Agencies and Information

Fed World
Fed World allows users to search for a desired government website, report, or agency. The database provides an easy way for searchers to access internet-based government information easily and efficiently.

House of Representatives Home Page

General Accounting Office
The website for the General Accounting Office (GAO) contains the latest press releases from the Comptroller General, provides access to “GAO Highlights,” GAO reports in response to Congressional requests, and Financial Reports of the U.S. Government. The GAO web-site also contains PDF and HTML versions of the 2003 Revision of the Government Auditing Standards.

U.S. Securities Exchange Commission
The SEC website provides access to laws and regulations that govern the securities industry, SEC rules on Fair Fund and Disgorgement Plans and Current SEC Rules of Practice. The website also contains the latest industry news and the latest litigation taken by the SEC.

Large Public Accounting Firms

The websites to these major accounting firms give access to the latest industry news, the firm's case studies, newsletters, and career centers.

Deloitte & Touche

Ernst & Young

Grant Thornton

KPMG Peat Marwick

PricewaterhouseCoopers

News

Get the latest industry news from Accountancy Age, CPA Journal, CPA Links, and Smartpros websites. Also on these websites are career pages, and links to standards and certification information.

Professional Associations

Websites for professional organizations can keep one abreast of the latest issues facing the accounting industry. They are also a way to stay aware of the latest industry developments, continuing education opportunities, and conference proceedings. The professional organizations career centers and employment opportunity pages are also a good place to look when starting on your career path.

National:

American Accounting Association

American Society of Women Accountants

American Institute of CPAs (AICPA)

Institute of Management Accountants (IMA)

Institute of Internal Auditors

Association of College and University Auditors (ACUA)

Information Systems Audit and Control Association (ISACA - formerly EDPAA)

State:

National Association of State Boards of Accountancy (NASBA)
The website for the NASBA has the addresses, phone numbers, and direct links to state boards of accountancy.

Associations - State CPA
This link is from the AICPA website, it provides a list of state associations of CPAs.