Gaya APA

Spiceland, J, D. et al (2007). Intermediate accounting (Volume 2 : chapters 13 - 21) (4th ed.). New York: McGraw-Hill.

Gaya MLA

Spiceland, J., David. et al. "Intermediate accounting (Volume 2 : chapters 13 - 21)". 4th ed. New York: McGraw-Hill, 2007. Text.