Blough, Carman G.
American Institute of Certified Public Accountants, 1957
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Stamp, Edward
Garland, 1984
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Cambridge University Press , 1995
Buku Teks SO
Ingalls, Edmund F.
C.P.A. , 1966
Buku Teks SO
edited by Stephen A. Zeff and Maurice Moonitz
Garland Publishing, 1984
Buku Teks SO