NEEDLES, Belverd E., POWERS, Marian, MILLS, Sherry K. in ANDERSON, Henry R. (ur.), 1999, Principles of financial accounting : [profit from experience] [na spletu]. Boston (Mass.) : Houghton Mifflin. [Dostopano 1 april 2025]. Pridobljeno s: http://www.hmco.com/college/needles/home.html