Leflar, Robert A.
The Michie Company, 1986
Buku Teks
Crouch, Robert L.
Harcourt Brace Jovanovich , 1972
Buku Teks
Maddex, Robert L.
Routledge, 1996
Buku Teks
Willardson, Robert K.
Reinhold Pub. Co., 1962
Buku Teks
Kan, Robert L.
\aNew York, N.Y. American Institute of Accountants 1954,
Buku Teks