American Accounting Association, 1957
Buku Teks
Budd, Thomas A.
Alexander Hamilton Institute, 1961
Buku Teks
Guthmann, Harry G.
Prentice-Hall, 1949
Buku Teks
Hammill, A.E.
Institute of Chatered Accountants, 1979
Buku Teks
White, Gerald I.
John Wiley & Sons, 1994
Buku Teks