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1- Horngren, C., Harrison, W. and Bamber, L. (2005), Accounting, 6th edition, New Jersey,

USA: Pearson Prentice Hall,

2- Weygandt J., Kieso D., and Kimmel P. (2002), Accounting Principles, 6th edition. U.S.A:

John Wiley & Sons, Inc.,

3-Kieso E., Donaldand Jerry Weygandt and Jerry Warfield (2004), Intermediate Accounting.

USA: John Wiley and Sons Inc.

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