These sources provide text and interpretation of accounting practice and procedure:
The European Accounting Guide describes the different accounting policies and practices in each country in Europe. (DANA REF HF 5616 .E86 E92)
The Miller GAAP Guide (Generally Accepted Accounting Principles) is a summary restatement and interpretation of the FASB standards. (DANA, KILMER, CAMDEN REF HF 5635.M633)
The Miller GAAS Guide (Generally Accepted Auditing Standards) is an overview of common auditing practice. (DANA, KILMER REF HF 5667 .M54)
The Miller Governmental GAAP Guide covers government accounting. (KILMER REF HJ 9731.M54)
Wiley's Interpretation and Application of International Accounting Standards: IAS is a summary and interpretation of the IASC's international standards. (DANA, KILMER REF HF 5626 .I594)
These organizations set accounting, auditing, and other standards and are excellent starting points when searching for accepted practices and procedures in accounting and auditing.