Williams, Robert I., editor
Encyclopedia of accounting systems : volume 1
Prentice-Hall, 1956
 Buku Referensi
Carlson, Arthur E., author
College accounting part 1
South-Western Publishing , 1982
 Buku Teks
Brock, Horace R., author
Accounting : principles and applications; Part 1
McGraw-Hill, 1986
 Buku Teks
Skousen, K. Fred, author
Akuntansi keuangan menengah buku 1 = Intermediate accounting
Salembe Empat, 2001
 Buku Teks
Welsch, Glenn A., author
Programmed learning aid for intermediate accounting; Volume 1
Learning System Company, 1977
 Buku Teks
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