Moyer, C.A.
Fundamental principles of accounting / C.A. Moyer and Hiram T. Scovill
John Wiley & Sons, 1954
 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
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Edwards, James Don
Intermediate accounting
Business Publications , 1981
 Buku Teks