Business Administration Accounting & Finance

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I. Purpose and Program Description

A. Library's Collection Development Objectives

The library seeks to provide materials to support programs through the B.S.B.A. level in Accounting and Finance and the MBA in both Professional Accounting and Finance.

B. Curricular Program Description

The study of accounting theories and practices at both the undergraduate and graduate levels is basic to sound management decisions in large organizations. Accounting includes the study of financial and managerial cost accounting and reporting, taxation, auditing, accounting information systems, and governmental and nonprofit accounting. Five major fields in accounting are financial, managerial, governmental accounting, taxation and auditing. Public accountants usually have their own businesses or work for accounting firms. Management accountants handle the financial records of their companies. Government accountants and auditors maintain and examine the records of government agencies and audit private businesses and individuals whose dealings are subject to government regulations. Auditors verify the accuracy of financial records and check for waste or fraud. Finance includes the study of financial management, investments, financial institutions, insurance and real estate at the undergraduate level. A limited number of courses are offered in finance within the MBA program.  

C. New and Expanding Areas of Interest

1. MBA in Accounting
2. Master's in Accountancy Program
3. Tax Accounting
4. Accounting Information Systems
5. MBA in Finance

D. Areas of Specialization

1. Auditing
2. Financial Reporting
3. Government and Non-profit Sector
4. Accounting Information Systems
5. Managerial Cost Accounting
6. Insurance
7. Real Estate
8. Security Analysis and Investments
9. Banking and Financial Institutions
10. Corporate Finance

E. Overlap with other Academic Disciplines and Library Collections            

1. Economics
2. Information Systems
3. Tax Law
4. Public Administration 


 II. General Selection Guidelines

A. Languages: English is the primary language of the collection. Foreign language materials are excluded. Key works originally published in a foreign language will be purchased only in English translation.

B. Chronological Coverage: Emphasis is on finance and accounting in the late twentieth century. All other periods are collected selectively.

C. Geographical Coverage: Primary emphasis: United States, U.K., Canada, Australia, and New Zealand.

D.  Types of Materials: Indexes, abstracts, encyclopedias and handbooks will provide basic reference information. Dictionaries and directories in the field are also necessary. Publications of professional, organizations are of great interest. Collected very selectively are textbooks, collections of readings and symposium proceedings. Excluded are laboratory manuals.

E. Imprint Date: Emphasis is on current materials, i.e., those published during the last decade. Retrospective purchasing prior to this will be very selective.

F. Physical Format: Hardbound books and paperbound books are selected extensively. Serials, periodicals, audiovisuals, and microforms are collectedselectively in consultation with the Business liaison.

G. Treatment of Subject: For Accounting and Finance, the Library is attempting to build a Level 3b collection. Monographs that address the theoretical and practical    aspects of the subjects studied in accounting and finance will be collected extensively. Research level monographs in accounting and finance are a collection interest but their acquisition will be secondary to the purchase of instructional level materials.  

H. Place of Publication: Emphasis is given to materials published in the United States, Canada, and the U.K.. Materials from all other places are collected very selectively.

I. Acquisitions Plans Affecting Accounting and Finance:

     1.) Standing Orders:

Accounting Trends & Techniques
AEI Publications
Best's Life/Health Insurance Reports
Best's Property/Casualty Insurance Reports
Best's Life/Health Key Rating Guide
Best's Property/Casualty Key Rating Guide
Best's Retirement Income Guide
Business One Irwin Investor's Handbook
Complete Internal Revenue Code
Corporate Finance Sourcebook
Dow Jones-Irwin Business and Investment Almanac
Ernst and Young's Arthur Young Tax Guide
Foreign Exchange rates & Restrictions
Guide to Mutual Tax Funds
Index to Accounting & Auditing Technical Pronouncements
Individual's Filled-in Tax Return Forms
Mutual Fund
National Directory of Corporate Giving
Society for Real Estate Appraisers. Directory
Source Book of Health Insurance Data
Sources of Income in Alabama Counties
Real Estate Today with Index
Thorndike Encyclopedia of Banking & Financial Tables
World Currency Monitor Annual. U.S. Dollar

    2.) Approval Plans: BNA: Books and Forms; Baker & Taylor, Forms.

J. Major Selection Tools and Information Sources:

Choice. Middleton, CT: Choice, 1964-.
   Encyclopedia of Business Information Sources. Detroit: Gale,1986.
   Harvard Business Review. Boston: Harvard University,1922-.
   New Books in Business and Economics: Recent Additions to Baker   Library.
Boston: Harvard University (10/year).
   American Reference Books Annual. Littleton, CO: Libraries Unlimited,   1970-    Sheehy, Eugene P. Guide to Reference Books. 10th ed. Chicago:   American Library    Association, 1986.

K. Weeding/Replacement: Currency is of primary importance in the field of Accounting and Finance. Every effort is make to insure that the collection is up-to-date and germane to the degree programs offered. Thus erroneous and dated materials are prime candidates for weeding/replacement, unless they retain some seminal or historical value. Materials for weeding or replacement are evaluated in accordance with the General Collection Management and Development Policy statement on Weeding/Replacement.

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