Spiller, Earl A.
Financial accounting basic concepts
Homewood, Illinois , Richard D. Irwin
 Buku Teks SO
Moyer, C.A.
Fundamental accounting Intermediate / C.A. Moyer and R.K. Mautz
John Wiley & Sons, 1951
 Buku Teks
Slavin, Albert
Basic accounting for managerial and financial control
Holt Rinehart and Winston, 1972
 Buku Teks
Moyer, C.A.
Fundamental principles of accounting / C.A. Moyer and Hiram T. Scovill
John Wiley & Sons, 1954
 Buku Teks
Specthrie, Samuel Waldo
Basic cost accounting
Prentice-Hall, 1963
 Buku Teks