Smith, J. M. (1987). Intermediate accounting (3ª ed.). South-Western.
Cita Chicago (17th ed.)Smith, Jay M. Intermediate Accounting. 3ª ed. South-Western, 1987.
Cita MLA (9th ed.)Smith, Jay M. Intermediate Accounting. 3ª ed. South-Western, 1987.
Atenció: Aquestes cites poden no estar 100% correctes.