Finney, H.A.
Principles of accounting : intermediate
Prentice-Hall, 1956
 Buku Teks
Johnson, Glenn L.
Finney and Miller's principles of accounting intermediate
Prentice-Hall, 1974
 Buku Teks
Kieso, Donald E.
Akuntansi intermediate = Intermediate accounting
Erlangga, 2008
 Buku Teks
Kieso, Donald E.
Intermediate accounting
John Wiley , 1983
 Buku Teks
Kieso, Donald E.
Intermediate accounting
John Wiley & Sons, 2005
 Buku Teks