Ingram, Robert W.
American Accounting Assiciation, 1980
Buku Teks
Garland Publishing, Inc, 1996
Buku Teks
Dingus, Lowell
Carlton, 2012
Buku Referensi
Matuli-Walanda, A.P.
Pustaka Sinar Harapan, 1989
Buku Teks SO
National Academy Press, 1989
Buku Teks