Farrow, David, author
Mastering finance and accounting
McGraw-Hill, 1994
 Buku Teks
Smith, Jay M., author
Intermediate accounting : comprehensive volume
South-Western Publishing, 1982
 Buku Teks
Simons, Harry, author
Intermediate accounting comprehensive volume
South-Western Publishing, 1977
 Buku Teks
Pizzey, Alan, author
Accounting and finance a firm foundation /Alan Pizzey
Holt, Rinehart and Winston , 1980
 Buku Teks
Williams, Robert I., editor
Encyclopedia of accounting systems : volume 1
Prentice-Hall, 1956
 Buku Referensi
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