Finney, H.A.
Principles of accounting : intermediate
Prentice-Hall, 1956
 Buku Teks
Johnson, Glenn L.
Finney and Miller's principles of accounting intermediate
Prentice-Hall, 1974
 Buku Teks
Kieso, Donald E.
Akuntansi intermediate = Intermediate accounting
Erlangga, 2008
 Buku Teks
Chasteen, Lanny G.
Intermediate accounting
McGraw-Hill, 1989
 Buku Teks
Holmes, Arthur W.
Intermediate accounting
Richard D. Irwin, 1956
 Buku Teks