Carlson, Arthur E.
College accounting part 1
South-Western Publishing , 1982
 Buku Teks
Rankine, Graeme W.
Readings and applications : in financial accounting
Prentice-Hall, 1990
 Buku Teks
Brock, Horace R.
Accounting : principles and applications
Gregg Division, McGraw-Hill, 1986
 Buku Teks
Kaluza, Henry J.
Introductory collage accounting : with microcomputer applications
McGraw-Hill, 1992
 Buku Teks
Muhammad Gade
Akuntansi keuangan menengah 1
LP-FE UI , 2005
 Buku Teks