Abstract This article presents a checklist for an accounting library and has been compiled from a variety of sources over a period of two years. It is intended to be more inclusive than exclusive, though necessarily some discrimination has been exercised. The purpose is to present, not a definitive bibliography nor on the other hand a complete index to the literature, but rather to make available a fairly comprehensive selection of materials to consider in building, expanding or appraising an accounting library for a college or University offering a wide variety of undergraduate and graduate work. There are sixteen subject classifications: (1) Bibliographies; (2) Periodicals; (3) Accounting: General works, "classics," and modern popular texts; (4) Auditing and Internal Auditing; (5) Budgeting and Controllership; (6) Cost Accounting; (7) Examinations; (8) Fund Accounting: governmental, municipal and university; (9) History of Accountancy; (10) Mathematics of Accounting and Finance; (11) Profession of Accountancy; (12) Reports and Statements; (13) Special Problems and Miscellaneous; (14) Systems-General Works; (15) Systems-Specialized; (16) Taxes and Tax Accounting.
Arthur M. Cannon (Sun,) studied this question.