Carlson, Arthur E.
College accounting part 1
South-Western Publishing , 1982
 Buku Teks
Brock, Horace R.
Accounting : principles and applications; Part 1
McGraw-Hill, 1986
 Buku Teks
Hendriksen, Eldon S.
Teori akuntansi; Jilid 1: Accounting theory
Erlangga, 1999
 Buku Teks
Niswonger, Clifford Rollin, 1907-
Prinsip akuntansi; Jilid 1 = Accounting principles
Erlangga, 1989
 Buku Teks
Kaluza, Henry J.
Accounting : a systems approach 1 : chapters 1-6
McGraw-Hill/Ryerson, 1985
 Buku Teks