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Topics/Course Guides

Auditing and Auditors

The SGX rulebooks provides rules about auditors and auditing in Singapore; you can search in the Search Rulebooks box rule using keywords. The following databases in NTU Library provide auditing and auditor information: AuditAnalytics dataset in WRDS provides data...

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Plagiarism

What are NTU’s policies? There are two of them: the Academic Integrity Policy,  and this for students. Just as it is easy to copy and paste, it is also easy to check for plagiarism; sometimes we plagiarize without realizing it because we read or heard a good phrase or...

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Critical Thinking

Critical reading involves a few processes that once mastered become as easy as breathing in and out. In summary, the processes are: Reading: with the mind and an eye to the proofs – usually references in the form of articles, reports, surveys, data, etc. gathered from...

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Analyst Reports

Where can I get analyst reports in NTU Library? 1. Bloomberg Input the ticker symbol for the company and press the EQUITY key or input the company name and select the company you require. Input BRC for brokerage reports on listed companies; click on the page icon to...

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Selected Resources

Books
Most books on Accounting are in the Business Library. Please check the Library Catalogue to find out:
  1. its availability in the Library
  2. the library that the book is in and the location within the library such as the section, the floor level, etc.
  3. the call number so that you can find it on the shelves. You can also use the call number to browse around the shelves to find books on similar subjects

Browsing the collection

Books are arranged on the Library shelves by call numbers. This list only indicates the main subjects that you may find useful when you are browsing the shelves. Use the LC class numbers to locate the shelves for browsing.

Search Terms LC Class
Accountants’ salaries HF5627
Accounting and auditing standards HF5626
Accounting in banks and banking HG1706-1708
Accounting standards in countries including FRS12, 17 and 102 HF5616
Advertising of accountants HF6161.A3
Auditing using statistical methods, mathematical models, materiality, auditors’ reports, control self assessment, concepts and methodologies, internal auditing, compliance auditing, professional ethics, sampling, client acceptance HF5667-5668
Capital gains tax aka Capital maintenance, taxation of dividends HG4631
Capital market research in accounting HF5681.C25
Controllership HF5550
Corporate governance and Directorships HD2745
Corporation reports: annual reports, financial disclosure, cash position, consolidation and merger, valuation HG4028
Corporations in accounting; cost accounting HF5686
Cost volume profit analysis aka Break-even analysis HD0047.25
Current value and management accounting HF5657
Disclosure in accounting HF5658
Effects of changes in foreign exchange rates in Accounting HG3853.7
Ethics in accounting HF5625
Executive compensation HF5681.W3
Fund accounting; cash flow; tax accounting; income accounting; financial statements and analysis; assets in accounting; accounting of financial instruments, their standards, handbooks and manuals, etc.; accounting of intangible properties; profit in accounting; accounting of employee stock options; executive compensation HF5681
History of accounting HF5605
Income tax cases, history, tax accounting and auditing, tax deductions HJ4652-4653
Income tax in Singapore HJ4763.S5
Income tax: mathematical models, databases HJ4621
Information storage and retrieval systems in accounting HF5679
International cooperation in accounting standards HF5611
Management audit HD0058.95
Social accounting HD0060
Studying and teaching accounting in Singapore HF1171.S55
Studying and teaching of accounting and standards, training of accountants HF5630
Tax burden and shifting HJ2321-2323
Tax incentives aka Tax implications in business transactions HJ2330-2331
Transfer pricing HD0062.45

Searching for books

There are various ways that you can search for books:

  1. Use this subject room to find the classics, standard texts and etc.
  2. Consult your lecturer, tutor, friends or parents if they took a similar course in their university days for good and useful books.
  3. Look at the titles listed in required texts, book lists, article lists, lists in edveNTUre, etc.
  4. When you have a title or author, input it into NTU Library Catalogue to see if the Library has it. If you need some help using the catalogue, check out these catalogue usage tips.
  5. You can use the Catalogue’s Advanced Search to:
    1. find by series title, ISBN and call number
    2. limit by location, example: Asian Communication Resource Centre, Art, Design & Media Library, Business Library, Chinese Library, Humanities and Social Sciences Library, Lee Wee Nam Library and Wang Gungwu Library
    3. limit by pubyear if you only want a particular year’s publication
  6. You should get a list of books with the following information

accounting-books-pic

Selected book lists by subject

  1. Accounting
  2. Auditing
  3. Financial statements
  4. Corporate governance
  5. Annual reports, company reports and etc
  6. Risk management
  7. Management accounting
  8. Taxation
  9. Social accounting
E-books

An e-book is an electronic book that can be read on a computer, laptop or an e-book reader. It is very useful when you are searching for a particular topic or term.

Browsing the collections

  1. Elsevier Reference Works and Book Series
  2. SpringerLink
  3. Wiley Online Library

Searching for books

You can look for specific e-book titles at the Library Catalogue. Follow the instructions at the E-books Page.

Reference Works

Legislation relevant to accounting can be found at the AGC site.

Some examples are:

  1. Accountants Act (Cap 2)
  2. Accounting and Corporate Regulatory Authority Act (Cap 2A)
    You can also visit Accounting and Corporate Regulatory Authority (ACRA) for more layman descriptions of legislations that regulates businesses, companies and accountants.
  3. Accounting Standards Act (Cap. 2B)
  4. Business Registration Act (Cap 32)
  5. Companies Act (Cap 50)
  6. Limited Liability Partnerships Act (Cap 163A)
  7. Limited Partnerships Act 2008 (Act 37 of 2008, Cap 163B)
  8. Payroll Tax Act (Cap 223)
  9. Property Tax Act (Cap 254)
  10. Singapore Income Tax Act (Cap. 134)
Databases

Databases contain information organized for specific purposes and topics. Databases can contain statistics, images, text or all three. Data can be real-time, as in Bloomberg, or static, as in Datastream.

You can access almost all the databases without visiting the Library except for some databases known as standalones – these are only available at specific libraries. You can check the specific locations for the databases by clicking on accounting-pict4.

You may need to consult the user manuals or help pages included in the databases to use them. You can also email me if you run into any difficulties or need help.

Data can be downloaded into Excel, Powerpoint, Word, and other applications. Please note that downloading of data is capped at 100 MB per hour. If you exceed this limit, your account may be suspended.

Check out the databases listed under Accounting at the databases list under Business.

Journals

Journals record new academic and practitioner research so as to increase knowledge, further inquiry and progress in the study of accounting. Some journals can cover many areas of accounting while others can be specialized.

Academic journals in particular contain peer-reviewed articles to ensure that valid research methods were employed and that the results can be replicated. Because of the peer-reviewed process that can take a few months to complete, articles can be published that do not represent the latest research.

There are a few ways to find journals in the NTU Library.

1. Electronic Journals

Search the NTU Library Subscribed E-journals A-to-Z list.

2. Databases

Search these Databases for journal articles based on your keywords, subjects, author names, article titles and journal titles.

Print Journals

Some journals are in print too. Current journals are in the Business Library on level B2, opposite the Service desk. Older journals that are bound are on level B4.

Finding print journals

  1. Use the Library Catalogue and input the specific title and select Journal Titles from the drop down menu.
  2. Note the call number and Library where the title is located.
AV

Audio Visual materials include blu-ray discs, DVDs, VCDs, CDs, music recordings, language recordings, CD-ROMs, video tapes and audio tapes. The AV collection for Accounting is in the Business Library on level B2.

How to Search for AV materials

All titles can be found in the Library Catalogue. Always check the catalogue beforehand to see if the title you want:

  1. is on loan,
  2. has been moved to another Library,
  3. is a ‘request at Loan Counter’ item, meaning it is reserved for class use where only students taking certain courses can borrow it. If you are not in that course, you cannot borrow it.

You can use the Library Catalogue’s Advanced Search to narrow your search.

Web Resources

Accounting and Corporate Regulatory Authority (ACRA) regulates businesses, companies and accountants
Accounting Standards Council
Accounting Terminology Guide
American Accounting Association for instruction and research
American Institute of Certified Public Accountants for professional standards in behavior, performance and communication
Asian Business Case Centre in NTU

 

Asian Development Bank for investment information

Confederation of Asian and Pacific Accountants of the national accountancy organizations in Asia Pacific

Deloitte Touche Tohmatsu
European Accounting Association (EAA) for accounting research
Financial Accounting Standards Board for concepts, statements, current issues
Financial Executives International, an association for CFOs and senior finance executives
Financial Management Association International focuses on research and practices
Financial Reporting Centre with links to Accounting Standards Board, Auditing Practices Board, Board for Actuarial Standards, Professional Oversight Board, Financial Reporting Review Panel, Accountancy and Actuarial Discipline Board and Financial Reporting Council
Financial Stability Board standards for accounting, auditing and money laundering
Global Financial Integrity for policies, regulations and agreements to reduce illegal transfers

Inland Revenue Authority of Singapore

Insolvency Practitioners Association of Singapore Limited

Institute of Management Accountants

International Accounting Standards Board maintains the International Financial Reporting Standards
Malaysian Institute of Accountants
PriceWaterhouseCoopers

Standard and Poor’s ratings for corporations, financial institutions and governments

Sustainability Reporting in Singapore

Tax Justice Network for advocacy on preventing tax havens, abuse of tax regulations and avoiding paying taxes

UNCTAD’s World Investment Reports provides FDI trends analysis at regional and country levels, and FDI statistics

US Securities and Exchange Commission for compliance issues in the US

Ernst and Young

International Auditing and Assurance Standards Board
International Symposium of Audit Research
KPMG
Auditnet
Asian Corporate Governance Association
Centre for Governance, Institutions and Organisations in NUS
European Corporate Governance Institute with an index of codes from many countries
Information Systems Audit and Control Association
Singapore Institute of Directors
NUS Risk Management Institute
Moody’s for credit ratings on corporate and government securities including banks financial strength, and accounting and corporate governance risks for corporations, financial institutions and governments
Standard and Poor’s ratings
Fitch ratings in corporations, financial institutions, insurance, structured finance and governments
Financial Reporting Council
Singapore Society of Financial Analysts (Currently known as CFA Singapore)
World Federation of Exchanges
International Financial Reporting Standards Foundation for reporting standards, and link to International Accounting Standards Board, IASB
Chartered Institute of Management Accountants
Financial Times
Singapore Business Times
The Wall Street Journal, Asia
Yahoo! News
Association of Banks in Singapore
Central Provident Fund Board (CPF)
Institute of Banking and Finance
Institute of Certified Public Accountants of Singapore Members’ Handbooks database
Knowledge@SMU for Finance
Ministry of Finance for information about corporate income tax, property tax, goods and services tax, and tax treaties
Monetary Authority of Singapore
NationMaster for facts and statistics covering a wide range of topics
Securities Investors Association (Singapore), SIAS
Singapore Accountancy Academy
Singapore Stock Exchange
Statistics Singapore for news, reports and surveys
Straits Times Index via Yahoo! Finance
Temasek Holdings

Reserves
Reserves, also known as RBR titles or Red-spot books, are recommended texts for your courses. The Accounting Reserves are in the Business Library, in the Reserves section on level B2.

Loan

You can borrow only one book at a time. Use the self-check machine in the Reserves section to borrow the book. The loan period is two hours. Overnight loan is only available two hours before the Library closes and after 10am on Saturday. They must be returned to the Library before 11am on the next working day. Remember to return them on time as overdue fines are set at 50 cents per hour.

Searching the Reserves

  1. In the Library Catalogue, click on the Reserves tab.
  2. Enter your course code in the search box.
  3. Click on Search By Course ID.

mkt_EEE-reserves-pict

Student Works

You can access reports and work done by NBS students such as Final Year Reports (FYP), Industrial Attachment (IA) Reports and Theses and Dissertations in our Digital Repository, DR-NTU (Restricted Access). As these are located in the restricted collection, you will need to log in using your NTU network username and password.

Staff Publications

The Digital Repository, DR-NTU (Open Access) aims to collect, digitize and disseminate NTU’s research output in digital formats. Currently, conference papers and journals articles that can be self-archived are in DR-NTU. You can search for them in the DR-NTU or through search engines.

Self-archiving by Accounting division staff

  1. Search by the journal title.
  2. Click on the links to see what you can self-archive.
  3. Submit your papers.

Submitting your Papers

Step 1: Preparation for Submission

Please ensure that you submit the accepted or the published version of your paper before publication. You can refer to the Sherpa Romeo to check for publishers’ information on self archiving rights. If you need assistance, we can also do verification on the version that you submit to us.

staff-pub

Important note: Most journal publishers do not allow us to use the publisher’s PDF file. For such cases, we can only accept the author’s final version sent by him to the publisher. Please ensure that you have the following prepared at the point of submission so that you are not inconvenienced by the lack of information.

  1. Full reference details are indicated in your paper (examples: ‘author names’, ‘title of paper’, ‘journal title’, ‘volume number’ and ‘date’)
  2. Abstract of your paper
  3. PDF copy of your paper
  4. You will need to grant us non exclusive distribution rights when submitting documents to the repository. However, rest assures that you still retain the full copyright for your works and it will in no way prevent you from publishing in journals. Our repository is to complement and create more exposure for authors’ works and not to compete with journal publishers.

Step 2: Submission Process

  1. Login to Dr-NTU using your staff network account.
  2. Select the Community to submit to.
  3. Fill in as much information as you can for your submission. Your ‘name’, ‘title of article’, ‘school’ and ‘abstract’ of your article are information that is compulsory.
  4. Attach your article in PDF format to complete your submission.
  5. To check if you have submitted successfully, please login to my DR-NTU and if you see your submission on your page, you know it has been submitted successfully.
  6. It may take about 3-4 weeks after your submission before you receive an email from the Library to confirm whether your item has been accepted into the repository.

If you require further assistance, please do not hesitate to contact us.

Accounting is the practice of recording, reporting and analyzing transactions carried out by a business according to defined standards set by a regulatory authority of that country. The data can be used within and outside the business. Users include directors, managers, employees, banks, shareholders, financial analysts, government agencies, economists and students like you.
It covers:

  1. Accounting
  2. Auditing
  3. Business and industry
  4. Corporate governance
  5. Financial planning
  6. Tax
  7. Financial management and reporting
  8. Financial standards
  9. Business valuation
  10. Business fraud
  11. Business control

Hi, I’m Edward, the subject librarian for Accounting. Feel free to contact me for:

  1. Enquiries about library resources
  2. Requests for new resources
  3. Library orientation & tours
  4. Instructional classes
  5. Research Assistance

Contact Info:
Business Library (N2-B2)
Email: edwardlim@ntu.edu.sg
Tel: (65) 6592 3062

Links:
NTU Library Homepage
Business Library Blog

Profile:
Librarian’s Profile

Subject:
Accounting
Banking & Finance

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