Hermanson, Roger H.
Accounting principles : working papers; Volume II (Chapters 15-28)
BPI Irwin, 1989
 Buku Teks
Beams, Floyd A.
Advanced accounting
Prentice-Hall, 2000
 Buku Teks
Engler, Calvin
Advanced accounting
Irwin, 1995
 Buku Teks
Yorston, Robert Keith, Sir.
Advanced accounting
The Law Book Co, 1978
 Buku Teks
Drebin, Allan R.
Advanced accounting
South-Western, 1988
 Buku Teks