American Institute of Certified Public Accountants , 1989
Buku Teks
Brown, Richard E.
John Wiley & Sons, 1982
Buku Teks
edited by] Frederic B. Bogui
CRC Press, 2009
Buku Referensi
Freeman, Robert J.
Prentice-Hall, 2003
Buku Teks
Granof, Michael H.
John Wiley & Sons, 2013
Buku Teks