Cunningham, Billie M. and Nikolai, Loren A. and Bazley, John D. and Kavanagh, Marie and Slaughter, Geoff and Simmons, Sharelle (2012) Accounting: information for business decisions, Rev ed. Cengage Learning Australia, South Melbourne, Australia, pp. 87-122. ISBN 9780170187534
Cunningham, Billie M. and Nikolai, Loren A. and Bazley, John D. and Kavanagh, Marie and Slaughter, Geoff and Simmons, Sharelle (2012) The income statement: content and use. In: Accounting: Information for Business Decisions. Cengage Learning Australia, Melbourne, Australia, pp. 261-304. ISBN 9780170187534