Kohler, Eric L., author
Prentice-Hall, 1957
Buku Teks
American Institute of Certified Public Accountants , 1989
Buku Teks
Brown, Richard E., author
John Wiley & Sons, 1982
Buku Teks
edited by] Frederic B. Bogui
CRC Press, 2009
Buku Referensi
Freeman, Robert J., author
Prentice-Hall, 2003
Buku Teks