Smith, Jay M.
Intermediate accounting : comprehensive volume
South-Western Publishing, 1982
 Buku Teks
Welsch, Glenn A.
Programmed learning aid for intermediate accounting; Volume 1
Learning System Company, 1977
 Buku Teks
Kieso, Donald E.
Akuntansi intermediate = Intermediate accounting
Erlangga, 2008
 Buku Teks
Chasteen, Lanny G.
Intermediate accounting
McGraw-Hill, 1989
 Buku Teks
Holmes, Arthur W.
Intermediate accounting
Richard D. Irwin, 1956
 Buku Teks