Stafford Library: Accounting Resource Guide: Internet Links

Accounting Dictionaries

U.S. Small Business Administration Resources for Accountants

The website of the Small Business Administration (SBA) "provides comprehensive resources for small businesses, small business owners, and prospective business owners." (Quote is from the website itself.)

Use the search box on the website to find resources on accounting or explore the links on the site to find relevant information. Below are samples of what you can find on the SBA website.

Choose Your Business Structure
Finance Your Business
Filing & Paying Taxes
Managing Business Finances & Accounting
Forms
Small Business Learning Center
Additional online training, videos, and chat sessions are available here.

Other Federal Agencies and Their Resources

Below are links to government websites and resources that may be of interest to accounting students.

To search for other government information, use one of the portals to U.S. Government Resources.

EDGAR database of the U.S. Securities & Exchange Commission (SEC)
Contains the financial documents filed by public companies with the SEC.
Federal Deposit Insurance Corporation (FDIC)
Statistics and other information on banking and individual banks, regional economic conditions, and consumer protection.
Federal Reserve System
The nation's central banking system.
Federal Reserve System's Twelve Districts
Government Accountability Office
This “is an independent, nonpartisan agency that works for Congress” and “investigates how the federal government spends taxpayer dollars.” (Quotes are from the website itself.)
Click on the "Resources for" link near the top and then the link for the Auditing and Accountability Community.
Internal Revenue Service (IRS)
The IRS "is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress." (Quote is from the website itself.)
Securities and Exchange Commission (SEC)
This is the regulatory agency for the securities (stocks and bonds) market. It maintains the EDGAR database of public company filings.

Resources for Accounting Students and Instructors

Accounting Today Website
This is the website of the "Accounting Today" publication and contains news, articles, editorial analysis, videos, blogs, and other resources. If you register for a free membership, you will have access to additional resources.
AccountingCoach
This online site provides free resources to help people learn about accounting. It was created in 2003 by Harold Averkamp who at that time had worked “as an accountant, consultant, and university accounting instructor for more than 25 years.” (Quote is from the website itself.)
The website provides additional information to individuals who join AccountingCoach Pro by paying a fee.
AccountingWEB
Maintained by Sift Media U.S., Inc., this site provides accounting news, articles, blogs, and other resources. To access the full text of a resource, you will be prompted to register at no charge.

Standards Setting Organizations

American Institute of CPAs (AICPA)
"The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the profession’s technical and ethical standards." (Quote is from the website itself.)
Financial Accounting Standards Board (FASB)
The FASB is "the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities." (Quote is from the website itself.)
Governmental Accounting Standards Board (GASB)
The GASB's mission is "To establish and improve standards of state and local governmental accounting and financial reporting that will:
Result in useful information for users of financial reports, and
Guide and educate the public, including issuers, auditors, and users of those financial reports.
The mission is ... subject to oversight by the Financial Accounting Foundation’s Board of Trustees." (Quote is from the website itself.)
International Financial Reporting Standards (IFRS) Foundation and International Accounting Standards Board (IASB)
The IFRS Foundation and the IASB "develop a single set of high quality, understandable, enforceable and globally accepted financial reporting standards based upon clearly articulated principles." (Quote is from the website itself.)
Public Company Accounting Oversight Board (PCAOB)
Created by Congress in the Sarbanes-Oxley Act of 2002, this nonprofit corporation oversees the audits of public companies and brokers and dealers.
Sustainability Accounting Standards Board (SASB)
"Provides standards for use by publicly-listed corporations in the U.S. in disclosing material sustainability issues for the benefit of investors and the public. SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the Form 10-K and 20-F. SASB standards will result in the improved performance of 13,000+ corporations, representing over $16 trillion in funds, on the highest-priority environmental, social and governance issues."

Finding Company and Industry Information

For guidance on how to find information on companies and industries, refer to the Company and Industry Information Resource Guide.

Evaluation of Internet Sites

Remember to evaluate the information you find when searching the Internet. Not all Internet sites are trustworthy or appropriate to use as research sources. If you have any concerns about the credibility of an Internet site, consult your instructor or a librarian for evaluation assistance.

Tips for Evaluating Sources