Needles, Belverd E.
Principles of accounting
Houghton Mifflin, 2008
 Buku Teks
Cerepak, John R.
Principles of accounting
Prentice-Hall, 1987
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Fess, Philip E.
Accounting principles
South-Western Publishing , 1993
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Helmkamp, John G.
Principles of accounting
John Wiley & Sons, 1989
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Niswonger, Clifford Rollin, 1907-
Accounting principles
South-Western Publishing, 1969
 Buku Teks