Carlson, Arthur E.
College accounting part 1
South-Western Publishing , 1982
 Buku Teks
Brock, Horace R.
Accounting : principles and applications; Part 1
McGraw-Hill, 1986
 Buku Teks
Skousen, K. Fred
Akuntansi keuangan menengah buku 1 = Intermediate accounting
Salembe Empat, 2001
 Buku Teks
Welsch, Glenn A.
Programmed learning aid for intermediate accounting; Volume 1
Learning System Company, 1977
 Buku Teks
Horngren, Charles T., 1926-
Akuntansi edisi ketujuh, jilid 1 = Accounting
Erlangga, 2007
 Buku Teks