Bancroft, Gordon, author
McGraw-Hill , 1981
Buku Teks
Barrow, Mike, author
Prentice-Hall, 2001
Buku Teks
Barrow, Michael, author
Longman , 1997
Buku Teks
Hughes, John, author
Longmans, Green and Co., 1980
Buku Teks
American Accounting Association, 1975
Buku Teks