Fraser, Lyn M.
Understanding financial statements
Prentice-Hall International, 1995
 Buku Teks SO
Encyclopedia of practical management 11 : understanding financial statements
by Joseph T. Straub
Gemini Books, 2000
 Buku Referensi
Foster, Louis O.
Understanding financial statements and corporate annual reports
Chelton, 1961
 Buku Teks SO
Budd, Thomas A.
Financial statements
Alexander Hamilton Institute, 1961
 Buku Teks SO
Fraser, Lyn M.
Understanding finanacial statements
Prentice-Hall, 1998
 Buku Teks SO