Ingram, R. W. (1998). "The association between course objectives and grading methods in introductory accounting courses." Issues in Accounting Education 13(4): 815.
Accounting
Freeman, G.R. & Smith, D.A. (1992, April). Accounting for income taxes - SFAS 109 (Statement of Financial Accounting Standards). The CPA Journal Online. Retrieved August 20, 2005, from http://www.cpaj.com.
Accounting for Income Taxes
Wilson, R.A, (2003-2004) "Managerial Accounting, Introduction to Accounting" University of Strathclyde Department of Accounting & Finance http://homepages.strath.ac.uk/~cias19/teaching/MA/Warren%20KP.doc
The Wickham Case
"The Discourse of Inflation Accounting: On the Interrelations of Economic Theory And The Debate on Inflation Accounting." The European Accounting Review, February 1994, 3(2): 195-214.
The Historical Cost Convention
Hall, Robert. Rabushka, Alvin. (1983). Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill.
Flat Tax System
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