Kam, Vernon, author
Accounting theory
John Wiley & Sons, 1990
 Buku Teks
Freddy Kusnadi, author
Dasar-dasar akuntansi I : teori dan aplikasinya bagian pertama fungsi dan proses perputaran akuntansi
Lembaga Pendidikan Akuntansi Fakultas Ekonomi, 1985
 Buku Teks
Larson, Kermit D., author
Fundamental accounting principles
Irwin, 1988
 Buku Teks
Littleton, A. C.
Accounting theory : continuity and change / A.C. Littleton, V.K. Zimmerman
Prentice-Hall, 1962
 Buku Teks
Locklear, Edmond
Your future in accounting / Edmond Locklear
Arco, 1971
 Buku Teks