Accounting and Tax Index

The Accounting and Tax Index was a quarterly publication by the American Institute of Certified Public Accountants (AICPA) from 1992 to 2004, serving as a bibliography of books and articles on accounting and tax subjects. It has been succeeded by the online database ProQuest Accounting and Tax.

Definition

The Accounting and Tax Index was a comprehensive bibliography of literature related to accounting and tax that was published quarterly by the American Institute of Certified Public Accountants (AICPA). This index covered a wide range of subjects within the fields of accounting and tax, providing a vital resource for professionals, academicians, and researchers seeking authoritative information. The publication existed from 1992 until 2004, after which it was supplanted by the online database known as ProQuest Accounting and Tax.

Examples

  1. Academic Use:

    • Universities and colleges utilized the Accounting and Tax Index to help students and faculty locate pertinent research and authoritative sources for thesis work and academic papers.
  2. Professional CPAs:

    • Certified Public Accountants (CPAs) referred to the Index to stay current on industry standards, trends, and new practices by finding resources and articles written by experts in the field.
  3. Research and Development:

    • Research agencies leveraged the Index to compile comprehensive reviews and build literature databases to inform policy-making and theoretical advancements in accounting and taxation.

Frequently Asked Questions (FAQs)

What subjects were covered by the Accounting and Tax Index?

The Index covered an extensive array of topics within accounting and taxation, including but not limited to ethical standards, auditing practices, tax legislation, financial accounting, managerial accounting, and accounting technologies.

How did users typically access the Accounting and Tax Index?

Between 1992 and 2004, the Accounting and Tax Index was available in a print format distributed quarterly by the AICPA. Libraries, educational institutions, and professional offices typically subscribed to the Index.

Why was the Accounting and Tax Index discontinued?

The Index was discontinued in 2004 and replaced by the online database ProQuest Accounting and Tax, which offers more dynamic and searchable access to literature and articles, thus improving accessibility and usability.

What kind of publications were included in the Accounting and Tax Index?

The Index included a bibliography of books, journal articles, research papers, conference proceedings, and official publications on related accounting and tax topics.

Where can I access ProQuest Accounting and Tax?

ProQuest Accounting and Tax can be accessed online through institutional subscriptions, often provided by universities, public libraries, and professional organizations.

  • ProQuest Accounting and Tax: An online database providing access to an extensive range of academic and professional literature on accounting and taxation topics.

  • Bibliography: A comprehensive list of books and articles on specified subjects, usually organized for the purpose of research and reference.

  • AICPA (American Institute of Certified Public Accountants): The AICPA is a professional organization of CPAs in the United States, which develops and grades the Uniform CPA Examination, sets auditing standards, and provides its members with education and professional development resources.

Online References

Suggested Books for Further Studies

  • “Accounting Theory: Conceptual Issues in a Political and Economic Environment” by Harry I. Wolk, James L. Dodd, and John J. Rozycki
  • “Principles of Taxation for Business and Investment Planning” by Sally M. Jones and Shelley C. Rhoades-Catanach
  • “Advanced Accounting” by Patrick Hopkins and David Spiceland
  • “Taxation of Individuals and Business Entities” by Brian Spilker, Benjamin Ayers, and John Robinson
  • “Financial Accounting: An Introduction to Concepts, Methods and Uses” by Roman L. Weil, Katherine Schipper, and Jennifer Francis

Accounting Basics: “Accounting and Tax Index” Fundamentals Quiz

### What organization published the Accounting and Tax Index? - [ ] The Financial Accounting Standards Board (FASB) - [x] The American Institute of Certified Public Accountants (AICPA) - [ ] The Securities and Exchange Commission (SEC) - [ ] The Internal Revenue Service (IRS) > **Explanation:** The Accounting and Tax Index was published by the American Institute of Certified Public Accountants (AICPA). ### During which years was the Accounting and Tax Index published? - [ ] 1980–1995 - [x] 1992–2004 - [ ] 2000–2015 - [ ] 1995–2008 > **Explanation:** The Index was published quarterly from 1992 until 2004. ### What type of resource has replaced the Accounting and Tax Index? - [ ] LexisNexis Academic - [ ] SEC EDGAR - [x] ProQuest Accounting and Tax - [ ] Wiley Online Library > **Explanation:** The Accounting and Tax Index was replaced by ProQuest Accounting and Tax. ### What types of publications were included in the Accounting and Tax Index? - [x] Books, journal articles, research papers - [ ] Only government reports - [ ] Only articles authored by CPAs - [ ] Patent documents > **Explanation:** The Index included a bibliography of books, journal articles, research papers, among other academic and professional literature. ### Which of the following areas did the Accounting and Tax Index cover? - [ ] Biology and Medicine - [ ] Literature and Humanities - [x] Accounting and Taxation - [ ] Engineering and Technology > **Explanation:** The Index specifically covered topics within accounting and taxation. ### Why was the Accounting and Tax Index significant for CPAs? - [ ] It offered legal advice - [x] It helped them stay current on industry trends - [ ] It provided direct tax filing support - [ ] It included real estate listings > **Explanation:** The Index helped CPAs stay current on industry standards, trends, and new practices. ### How was the Accounting and Tax Index typically accessed by users? - [x] In a print format published quarterly - [ ] Through weekly email newsletters - [ ] Via CD-ROMs distributed monthly - [ ] Through daily faxes > **Explanation:** The Index was available in a print format that was published quarterly by the AICPA. ### What does AICPA stand for? - [ ] American Institute of Chartered Public Accountants - [ ] Association of International Certified Public Accountants - [x] American Institute of Certified Public Accountants - [ ] Alliance of Independent Certified Public Accountants > **Explanation:** AICPA stands for the American Institute of Certified Public Accountants. ### What is a bibliography? - [x] A comprehensive list of books and articles on specified subjects - [ ] A financial analysis report - [ ] A tax filing form - [ ] A type of audit report > **Explanation:** A bibliography is a comprehensive list of books and articles on specified subjects, used for research and reference. ### Where can one typically access ProQuest Accounting and Tax? - [ ] Through personal subscriptions only - [ ] By attending accounting conferences - [x] Through institutional subscriptions provided by universities and libraries - [ ] Through nonprofit organizations specializing in tax law > **Explanation:** ProQuest Accounting and Tax is generally accessed through institutional subscriptions provided by universities, public libraries, and professional organizations.

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