REFERENCES/FURTHER READING  Dandago, K.I. and Tijjani, B. (2005). Cost and Management  Accounting, (2nd ed.). Kano: Gidan Dabino Publishers Ltd. Drury, C. (2000). Management and Cost Accounting (5th ed.). London:  Thomson Learning.  Nigeria Accounting Standard Board (1986). Statement of Accounting  Standard (SAS) 4. Aborode, R. (2004). A Practical Approach to Advanced Financial  Accounting. Lagos: El-Toda Ventures.  Dandago, K.I. (2001). Financial Accounting Simplified (2nd ed.). Kano:  Adamu Joji Publishers.  Jennings, A. R. (1993). Financial Accounting. London: DP Publications.  Gee, P. (1988). Spicers & Pegler’s Book Keeping and Accounts.  London-Great Britain: Butterworth & Co Publishers.  Longe, O.A. and Kazeem, R.A (2006). Essentials of Financial  Accounting. Lagos: Tonad Publishers Limited.  Igben, R. O. (2004), Financial Accounting Made Simple (1st ed.).  Lagos: ROI Publishers Ltd.  Wood, F. and Omuya, J. (1983). Business Accounting 2, West African  Edition. Lagos: Longman Group Limited.ns Damagum, Y.M. Introduction to Financial Accounting.  Mashwari, K. Introduction to Financial Accounting.  Dandago, K.I. Financial Accounting Simplified.  Inanga, E.L Principles of Accounting.