Accounting: APA Formatting

Margins

• Use 1" margins for the entire document.
• Use a 1/2" indent for every paragraph and footnote.
• Indent set-off quotations 1/2" from the left margin.

Text Formatting

• Use 12 pt Times New Roman font.
• Do not justify the text or use hyphenation.
• Double-space the text, title, headings, footnotes, quotations, references and captions.
• Leave only one space after periods or other punctuation marks.

Page Header (Running Head)

• Include a running head on every page.
• Page number should be flush right.
• Type the entire title in capital letters. Title should be flush left.
• Shorten the title if necessary. It cannot exceed more than 50 characters.

Title Page

• Title should not include abbreviations or exceed more than 12 words.
• Title should be typed using upper and lower case letters.
• Center the title and position in the upper half of the page.
• Center the author's name directly under the title.
• Format the name omitting titles (dr, prof, etc.) and degrees: First name, middle initial, last name.
• Center the institutional affiliation directly under the author's name.
• Author's notes are not required for dissertations and theses.

Abstract

• Begin the abstract on a new page.
• Identify it with the running head or abbreviated title and the page number 2.
• Label the page "Abstract" in upper and lower case letters, centered, at the top of the page.
• The summary itself should be single spaced without indentation.

Introduction

• Begin introduction on a new page.
• Identify it with the running head or abbreviated title and the page number 3.
• Type the title of the manuscript in upper and lower case letters, centered, at the top of the page.
• The summary itself should be single spaced without indentation.

Manuscript Content

• The remaining sections of the manuscript follow each other without a page break; do not start a new page with a new heading.
• Each manuscript page should carry the running head and a page number.

Footnotes

• Number all footnotes consecutively in the order in which they appear in the manuscript with superscript numerals.
• Place the footnote at the bottom of the page on which it is discussed.
• Alternatively, footnotes can be placed on a separate page after the references.

Appendices

• Begin each appendix on a new page.
• Center the word Appendix and the identifying capital letter (A, B, etc.) at the top of the page.
• Center the title of the appendix, and use upper and lower case letters.
• Begin the text of the appendix flush left, followed by indented paragraphs.

References provide bibliographic information for the sources you used, thereby allowing your reader to identify and locate those materials. To format the page:

• Begin the list on a new page at the end of your paper
• Use 1" margins
• Include the Running Head
• Center the References title
• List sources alphabetically
• Double space within and between entries
• Indent entries longer than one line by a 1/2"

Consult the Reference List Examples page or the guides below for examples of in-text citations and work cited entries.

In-text citations in the body of your manuscript point the reader to specific sources listed in your References. They usually include:

• Author’s last name
• Title (if no author is given)
• Publication date
• Page numbers

Examples

Author's name in text
Author has expressed this concern (1995, p.128).

Author's name in parenthetical reference
This concern has been expressed (Baily & Sage, 1988, p.128).