Spiceland, J. David
Intermediate accounting / J. David Spiceland and James F. Sepe
Irwin/McGraw-Hill , 1998
 Buku Teks
Gaertner, James F.
Financial accounting : an introduction/ James F. Gaertner and S. Kerry Cooper
Prentice-Hall, 1985
 Buku Teks
Kieso, Donald E.
Akuntansi intermediate = Intermediate accounting
Erlangga, 2008
 Buku Teks
Chasteen, Lanny G.
Intermediate accounting
McGraw-Hill, 1989
 Buku Teks
Kieso, Donald E.
Intermediate accounting
John Wiley & Sons, 2001
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