1. Archival records
2. The Ministry of Finance and Economy – Kingdom of Cambodia
(1982a), “Voucher System No. 169 SRC,7 21/10/82”, Kingdom of Cambodia, Phnom Penh.
3. The Ministry of Finance and Economy – Kingdom of Cambodia
(1987a), “Unified chart of accounts of 66 accounts and 64 sub accounts, Council of Ministers Decision No 49 SSR, 11/4/87”, Kingdom of Cambodia, Phnom Penh.
4. The Ministry of Finance and Economy – Kingdom of Cambodia
(1987b), “Code of account modifications for local body fixed asset accounting, Decision No. 105 SSR-KHV, 28/7/87; Stock accounting Decision No. 102 SSR-KHV, 23/10/1987”, Kingdom of Cambodia, Phnom Penh.
5. The Ministry of Finance and Economy – Kingdom of Cambodia
(1987c), “Decision No. 004 KHV-PK, 13/7/87”, Kingdom of Cambodia, Phnom Penh.