White, Gerald I.
The Analysis and use of financial statements
John Wiley & Sons, 1994
 Buku Teks
Friedlob, G. Thomas
Financial and business statements
Barron's Educational Series, 1991
 Buku Teks SO
Fraser, Lyn M.
Understanding financial statements
Prentice-Hall International, 1995
 Buku Teks SO
Hammill, A.E.
Simplified financial statements
Institute of Chatered Accountants, 1979
 Buku Teks SO
McMullen, Stewar Yarwood
Financial statements: form analysis, and interpretation
Richard D. Irwin, 1979
 Buku Teks SO