Kimmel, Lewis H.
The Brookings Institution, 1959
Buku Teks
Ott, David J., author
The Brookings Institution, 1977
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U.S. Govt. Print. Off, 1987
Buku Teks
American Institute of Certified Public Accountants , 1989
Buku Teks
Kohler, Eric L., author
Prentice-Hall, 1957
Buku Teks