1. Adwaith. (2011). The concept, mechanism and advantages of accrual accounting in India.
2. Algemene R. (2007). Accrual budgeting and accounting in central government: Budgets and accounts in balance. The Hague.
3. Blondal, J. (2003). Accrual accounting and budgeting: Key issues and recent development. Paris: Organization for Economic Cooperation and Development.
4. Blondal, J. R. (2004). Issues in accrual budgeting. OECD Journal on Budgeting, 4(1), 103–121.
5. Das, S. K. (2006). Rethinking public accounting: Policy and practice of accrual accounting in government. New Delhi: Oxford University Press.