Gillespie, Cecil
Accounting systems : procedures and methods
Prentice-Hall, 1971
 Buku Teks
Cousins, Donald
Book-keeping and accounts
English Universities Press , 1955
 Buku Teks
Niven, William
Basic accounting procedures / William Niven and Anka Ohman
Prentice-Hall, 1964
 Buku Teks
Joel G. Siegel
Dictionary of accounting terms
N.Y Barron, 1995
 Buku Referensi
Warren, Carl S.
Accounting
South-Western College, 1999
 Buku Teks