REFERENCES
APA ALPHABETIZING 6th ed. Guidelines (pp. 181-183) Section 6.25 Order of References in the Reference List Arrange entries in alphabetical order. Alphabetize group authors, such as associations or government agencies, by the first significant word of the name. Full official names should be used (e.g., American Psychological Association, not APA). If there is no author, move the title to the author position, and alphabetize the entry by the first significant word of the title. Alphabetize by letter; remember that "nothing precedes something" (Example: Brown, J. R., precedes Browning, A. R., even though i precedes j in the alphabet. References with the same authors in the same order are arranged by year of publication, the earliest first. Samples from ACCT 351COM APA documentation and document formats Before Sorting Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) Section 605-10-S99, Revenue Recognition Overall SEC Materials. Retrieved October 14, 2009, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2010). Accounting Standards Codification (ASC) Topic 310, Receivables. Retrieved March 10, 2010, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) Subtopic 310-10, Receivables Overall. Retrieved September 10, 2009, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) Section 310-10-15, Receivables Overall Scope. Retrieved September 10, 2009, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) paragraph 310-10-15-2, Receivables Overall Scope Transactions. Retrieved September 10, 2009, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) Section 250-10-45, Accounting Changes and Error Corrections Overall Other Presentation Matters. Retrieved 10, September 2009, from http://asc.fasb.org/
After Sorting Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) paragraph 310-10-15-2, Receivables Overall Scope Transactions. Retrieved September 10, 2009, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) Section 250-10-45, Accounting Changes and Error Corrections Overall Other Presentation Matters. Retrieved September 10, 2009, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) Section 310-10-15, Receivables Overall Scope. Retrieved September 10, 2009, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) Section 605-10-S99, Revenue Recognition Overall SEC Materials. Retrieved October 14, 2009, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2009). Accounting Standards Codification (ASC) Subtopic 310-10, Receivables Overall. Retrieved September 10, 2009, from http://asc.fasb.org/ Financial Accounting Standards Board (FASB). (2010). Accounting Standards Codification (ASC) Topic 310, Receivables. Retrieved March 10, 2010, from http://asc.fasb.org/
Note: The highlighted character is the tie-breaking character in the sort process. Although MS Word 2007, has a paragraph sort feature (Home ribbon, Paragraph group, ), the sort function only orders the first 65 characters. That string length is adequate to distinguish 2009 from 2010 but not adequate enough to distinguish paragraph 310-10-15-2 from Section 250-10-45. It appears that sorting the references with long official names may have to be done by visual inspection.
REFERENCES American Psychological Association (APA). (2010). Publication Manual of the American Psychological Association (6th ed.). Washington, D.C.: Author.
________ Source: Developed for ACCT 351Com by Christopher G. Jones. Last updated 2/25/10