This is the "Scope & Terminology A - E" page of the "BRASS Selected Core Resources - ACCOUNTING" guide.
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BRASS Selected Core Resources - ACCOUNTING  

Provides an overview of information sources for accounting.

Sponsored by the BRASS Education Committee.

Last Updated: Sep 25, 2013 URL: Print Guide RSS UpdatesEmail Alerts

Scope & Terminology A - E Print Page


Basic accounting resources for librarians listed in this LibGuide are directories for finding accountants, various certifications, accounting standards, and regulatory bodies, as well as recommended sources to learn more about accounting basics.

Accounting and tax questions are frequently related, and research of one area may include research in the other. Consult the Selected Core Resources LibGuide on Taxation for more information on that topic, and see the Best of the Best Business Websites (Free Resources) on Accounting and Taxation for additional links.


    Terminology A - E

    Definitions taken from: Klopper, Susan M. "Sailing on the AccountanSea." Database Magazine 22 issue 3 (1999): 65-72.

    For additional terms consult:  The Blackwell Encyclopedic Dictionary of Accounting. Rashad Abdel-Khalik, ed. Cambridge, MA: Blackwell Business, 1997.

    Accounting - Provides information used to assess the financial well-being of businesses and other economic entities, including government agencies and nonprofit organizations. Accounting specialties include financial accounting, which prepares company financial reports for external use, and management accounting, which provides reports to help the management of a company evaluate production costs and efficiency.

    American Institute of Certified Public Accountants (AICPA) - The AICPA is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients. Website:

    Audit - An unbiased examination and evaluation of the financial statements of an organization. It can be done internally (by employees of the organization) or externally (by an outside firm). An audit can also be an IRS examination of a taxpayer's return or other transactions. The IRS performs this examination to verify the correctness of these filings.

    Cost Accounting Standards Board (CASB) - The CASB is an independent legislatively-established board that has the exclusive authority to make, promulgate, and amend cost accounting standards and interpretations designed to achieve uniformity and consistency in the cost accounting practices governing the measurement, assignment, and allocation of costs to contracts with the United States.

    Certified Public Accountant (CPA) – The CPA is an accountant who has met certain standards, including experience and licensing, and passed exams in a particular state. All CPAs must pass the Uniform CPA Examination, which is created and graded by the AICPA. The AICPA recommends that a candidate have a university or college degree, and at least 150 semester hours of classes. Many states require some previous accounting work experience as well.

    Emerging Issues Task Force (EITF) - The EITF is a task force within FASB that identifies new accounting and reporting issues and distributes reports for timely dissemination. Website:

    Exposure Draft - Outlines and discusses the proposed standards of financial accounting and reporting, which are precursors to the SFAS.


    Subject Guide

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    Louise Feldmann

      Original compiler(s) and previous maintainers

    Previously Maintained by: Elisabeth Leonard, University of California - San Diego.  Originally created by Dennis Smith, University of Pittsburgh.  Special acknowledgement goes to Edith Gilbreath for her initial work for this page and to Tony Lin for support in locating some of these sources.

    BRASS BEST OF THE BEST BUSINESS WEBSITE WINNERindicates annual BRASS Best of the Best Business Website Winners

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