Gaya APA
      Adhikari, P., Mellemvik, F. (2011).
    The rise and fall of accruals:a case of Nepalese central government .
    :
  Emeral Group.
  
Gaya MLA
      Adhikari, Pawan., Mellemvik, Frode.
    "The rise and fall of accruals:a case of Nepalese central government".
    
    :
  Emeral Group,
  2011.
  e-journal.