University of Southern Maine

Accounting 416 - Governmental & Nonprofit Accounting (Pryor)

Introduction | Reference Sources | Indexes & Databases | Internet Resources | Writing the Paper

Reference Librarian Zip Kellogg/e-mail zkellogg@usm.maine.edu /tel. 780-4272 would be glad to help you find information at any time.

This course places emphasis on Generally Accepted Accounting Principles (GAAP). This guide is intended to help you locate up-to-date information about GAAP and topics related to governmental and nonprofit accounting and will hel you assure a methodical and more comprehensive approach to collecting that information. It will help you locate summaries and overviews, detailed analyses, current articles, and reliable, credible Internet sites. And, while speaking of the Net...if you're looking only on Google you are missing a lot of good info/data. Looking in the places listed below as well as the Net will assure better results.

In order to find books, journal titles, videos, government documents and other materials held in the University of Maine System consult URSUS, the online catalog. Because journal article citations are not individually included in URSUS use a discipline-specific index to find this information (see Resources by Subject). To find materials located elsewhere in Maine, check Maine Info Net.

The following topics are linked directly to URSUS, the University's online catalog of books, government reports, and related materials. While it may be tempting to go directly to articles, there are often excellent books, reports, case studies, etc. found here. Tip: it is possible to limit or organize those items you found by date, putting newest ones at the top of the list...

To obtain materials not located at your USM campus, but located using URSUS, click on the Request button on the URSUS screen and enter your name and barcode number (found under the barcode on your USM Card, always beginning with 25022....). Your barcode will first need to be activated at the Circulation Desk.

To find books, journal titles, videos, government documents and other materials not available through the University of Maine System or MaineInfoNet, please check WorldCat.

If the item is not available through the University of Maine System (URSUS) or Maine Info Net you can request it via Interlibrary Loan (ILLiad)

Reference books can provide you with a variety of useful information such as definitions of terms, overview articles, statistics at a glance, or other useful background information that helps you plot your course prior to delving into your topic in depth. The following have been chosen as likely to be useful to students of Professor Charlotte Pryor 's Acc 416 class.

Financial and accounting guide for not-for-profit organizations
Por HF 5686 N56 G76

FASB Original Pronouncements (includes interpretations, technical bulletins, etc.)
POR Reference HF 5616 U5 F537

FASB Current Text (includes General Standards)
POR Reference HF 5616 U5 A35

An International Dictionary of Accounting & Taxation
POR Reference HF 5621 W3

Accountants' Handbook
POR Reference HF 5621 A22

Accountant's Handbook of Formulas and Tables
POR Reference HF 5699 L56

Business: the Ultimate Resource
POR Reference HD 38.15 B878

The following indexes and databases have been selected because we believe they are likely to contain excellent information for students in Dr. Pryor's Governmental & Nonprofit Accounting class. If you have any trouble using them contact the liaison to the School of Business, Zip Kellogg (see e-mail address and phone number above).

Because of the lengthy publishing cycle for a book, information in a book is not always current. Periodical articles are current sources of information. There are two main types of periodicals: scholarly and popular. Scholarly periodicals are usually referred to as journals. Articles in journals contain reports of primary research; the articles are written by experts in the field and for other researchers/scholars; use terms and language specific to that discipline; may include graphs, charts, etc. related to the topic; most often are peer reviewed via an editorial board; are published by professional organization or society, university, research centers, scholarly presses; and often include a bibliography. Popular periodical articles contain general information; are written using easily understood language that appeals to a varied audience; are usually written by journalists or others who are not experts in the field; do not include citations; has a limited or non-existent editorial review board; and may contain glossy photographs. The Finding Articles tutorial provides more information on how to find articles.

RIA Checkpoint a tool for accounting and tax research with comprehensive coverage of US tax matters. Includes primary tax documents and secondary analysis for a broad range of tax issues. Includes AICPA statements and GASB original pronouncements.

Business Source Premier
This is a good general purpose business index, covering such topics as finance, money and banking, mergers and acquisitions, new technologies, international trade, and more. For many students and faculty alike it is the first place to search for articles in business and trade journals. Many of the cited items are in full text (the entire article shows on your computer screen).

Business and Company Resource Center
The BCRC is actually a collection of databases organized specifically for the business community.  One can search for information about a specific company, about an entire industry, or for current articles about any business topic.  After the initial search, it's easy to follow links to varied business information, such as company histories, rankings within the industry, business and trade associations related to the search, etc.

Regional Business News
A collection of news stories from several news wire services and current business and trade journals.  Up to the minute articles and briefs from around and nation and the world.

ProQuest Newspapers
For up to date newspaper articles on specific companies, industries, business trends, etc. Cover s the Wall Street Journal, New York Times, Washington Post, Boston Globe, Los Angeles Times, Times of London, Christian Science Monitor, etc.  This is a full-text database.

Standard & Poor's NetAdvantage
This Database includes online access to many of the Standard and Poor's research products and publications, including Industry Surveys, Stock Reports, Mutual Fund Reports, Bond Reports, Corporation Records, and The Outlook

STAT-USA contains business, economic, social and other data produced by more than 50 federal agengies all gathered together under the “STAT-USA” umbrella. Includes the National Trade Data Bank and much much more. This is a passworded system for use in the library. See a reference librarian to get logged in.

The National Center for Charitable Statistics - a good source of data on nonprofits - provides access to 990 data to registered users.

Urban Institute Center on Nonprofits and Philanthropy

AICPA (American Institute of Certified Public Accountants)

FASB (Financial Accounting Standards Board)
The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public

GASB (Government Accounting Standards Board)
"The mission of the Governmental Accounting Standards Board 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"

Center on Philanthropy at Indiana University "The Center's priority is to understand the role of philanthropy in society and to contribute to the knowledge base of the field. The Center seeks to improve the understanding and practice of philanthropy through observation, study, and critical analysis."

GuideStar.org collects and redistributes data and IRS information on the nonprofit sector via its web site.

Charities & Other Tax-Exempt Organizations Statistics contains statistical tables, articles, and other information on charities and other tax-exempt organizations. Data are compiled from Form 990, Return of Organization Exempt from Income Tax, and Form 990-EZ.

Charity Navigator
An "independent charity evaluator, working to advance a more efficient and responsive philanthropic marketplace by evaluating the financial health of America's largest charities."

U.S. Securities and Exchange Commission (SEC)

GAO (The Government Accountability Office)

This category contains information on how to write a paper. In using resources it is important that they be used ethically and legally. The sources listed here provide assistance in this process.

Writing Handbooks

The Elements of Style
POR Reference PE 1408 S772
An extraordinary little style guide

St. Martin's Handbook
POR Reference PE1112 .L86
Contains sections on the writing process, sentence construction, punctuation, doing research, and academic writing.

A Writer's Reference
POR Reference PE1408 .H2778
Includes sections on composing and revising, design, sentence structure, grammar, punctuation, writing, and documentation.

The Chicago Manual of Style
POR Reference Z253 U69
A superb, comprehensive, highly regarded style manual.

Citation Style

Online! A Reference Guide Using Internet Resources

Chicago/Turabian Documentation (University of Wisconsin-Madison Writing Center)

Plagiarism

Plagiarism-The Do's and Dont's: Guidelines for Avoiding Plagiarism (University of California-Davis)

Plagiarism Examples (Indiana University School of Education)

USM's Academic Integrity Policy

The USM Libraries and computer lab have a site license for EndNote, a personal reference database program. The main functions of this program include maintenance of a database of references, downloading references from other databases, using the database to link to references in word-processed document, and generating a bibliography in the correct style for publications. See the EndNote Help for further information.

Created by: Z. Kellogg
Created on: 10.06.2005
Last Updated: 10.06.2005