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Accounting Coach. What is revenue expenditure? Available at https://www.accountingcoach .com/blog/what-isa-revenue-expenditure

Accounting for Partnerships. Available at https://www.accaglobal.com

Accounts Payable: Definition | Recognition, and Measurement | Recording | Example. Available at https://www.wikiaccounting.com/accounts-payable/

Azlina Ahmad, Nur Ashikin Mohd Saat, Radziah Mahmud, Rosmini Mohd Aropin, Siti MAnisah Ngalim, MAswati Abd Talib & Asna Atiqa Abdullah (2020). Financial Accounting and Reporting 1. Oxford Fajar Sdn. Bhd., Selangor.

Expenses recognition principle. Available at https://www.accountingtools.com/articles/ expense-recognitionprinciple.html

Fatimah Abd Rauf, Amla Abu and Radziah (2017). Financial Accounting for Non-Accounting Students, Second Edition. McGraw-Hill, Selangor.

IAS 39 — Financial Instruments: Recognition and Measurement. Available at https://www.iasplus.com/en/standards/ias/ias39

Malaysian Accounting Standard Board (MASB). Available at https://www.masb.org.my

Price Water House Coopers. MFRS 15 : Revenue from contract with customers. Available at https://www.pwc.com/my/en/services/assurance/mfrs/revenue-mfrs15.html

Revenue Expenditure: Definition and explanation. Available at http://www. accountingexplanation. com/revenue_expenditures.htm

Roshayani Arshad, Laily Umar, Siti Maznah Mohd Arif (2006). Financial Accounting an Introduction, Second Edition. McGraw-Hill, Selangor.

Syaiful Baharee, Nazura Arif and Hasmawazi Hamzah (2013), Financial Accounting 1, Third Edition, Kuala Lumpur; Polytechnic Series Oxford Fajar.

Trade payables. Available at https://www.accountingtools.com/articles/2017/5/15/trade-payable

Trade Receivables. Available at https://www.wallstreetmojo.com/trade-receivables/

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