Ingram, Robert W.
American Accounting Assiciation, 1980
Buku Teks SO
Garland Publishing, Inc, 1996
Buku Teks
Matuli-Walanda, A.P.
Pustaka Sinar Harapan, 1989
Buku Teks SO
Waldholz, Michael
Simon & Schuster, 1997
Buku Teks SO
Dingus, Lowell
Carlton, 2012
Buku Referensi