Hi Team, Sorry, it took so long. I just reached my destination and accessed the internet. I thought I sent my references, but I guess they got left behind. Here they are again. Smith, Daren. The Basics of Accounting. Harpers & Collins 2001. pp. 220-253. Ferina, Jonathan. Finance and Accounting. Doubleday. 2003. pp.93-114 Jasleen Dhillon