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               (n.d.). Retrieved from https://www.accountingcoach.com/blog/what-is-a-journal

               (n.d.). Retrieved from https://www.accountingcapital.com/basic-accounting/return-outwards/

               (n.d.). Retrieved from https://www.accountingformanagement.org/what-is-a-cash-book/
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               (n.d.). Retrieved from https://www.wellersaccountants.co.uk/blog/how-to-set-up-the-sales-ledger-the-
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               (n.d.). Retrieved from https://accounting-simplified.com/financial/trial-balance/

               (n.d.). Retrieved from https://www.yourarticlelibrary.com/accounting/computerized-
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               (n.d.). Retrieved from https://www.iasplus.com/en/standards/ias/ias16

               (n.d.). Retrieved from https://www.iasplus.com/en/standards/ias/ias38

               (n.d.). Retrieved from https://www.tradegecko.com/inventory-management/inventory-valuation-
                       methods

               (n.d.). Retrieved from https://www.accountingcoach.com/accounts-receivable-and-bad-debts-
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               (n.d.). Retrieved from https://www.toppr.com/guides/accountancy/financial-statements/prepaid-
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               (n.d.). Retrieved from https://corporatefinanceinstitute.com/resources/knowledge/accounting/bank-
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               (n.d.). Retrieved from https://www.playaccounting.com/explanation/cb-exp/petty-cash-
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               (n.d.). Retrieved from https://www.yourarticlelibrary.com/accounting/bank/bank-reconciliation-
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               (n.d.). Retrieved from https://www.double-entry-bookkeeping.com/accounts-payable/accounts-
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