Once you have thought of a topic and created a research question that you would like to explore, the next step is to perform some background research on your topic.
Background research can take several forms. You might search Google, or read a few encyclopedia entries, or even a chapter in a textbook. In all of these instances, you will be briefly surveying the existing information to learn about your topic. This is a good practice because it helps to:
Encyclopedias are good at providing succinct coverage of larger topics. They are ideal for gleaning a "bigger picture" surrounding the issues you wish to research.
General encyclopedias, like Encyclopedia Britannica, will cover a wide variety of different topics.
Subject dictionaries can help with defining and understanding terminology common to the topic. A dictionary like Accounting Terms/Accounting Dictionary for instance, will focus solely on the subject of accounting and its vocabulary.
Wikipedia
Wikipedia is one of the most commonly used reference sources and can be very helpful at the beginning of your research. You can start with Wikipedia but you never stop your research with Wikipedia. Since anyone can edit and add information on Wikipedia, use this tool to get a broad idea of a topic and then verify that information to with a library resource.