1

ADJUSTMENT OF CONTRACT SUM

Definition;
The contract sum is the price agreed with the contractor and entered into the contract. The
contract sum should be calculated and checked very carefully as errors are deemed to have been accepted
by both parties.
Generally;
The contract allows the Contract Sum to be adjusted due to the following circumstances:-
a) Variations orders issued during construction
b) Finalization of Prime Cost Sum
c) Finalization of Provisional Sum
d) Finalization of Provisional quantities
e) Calculation of variation of prices
f) Adjustment of errors made in the bills of quantities
g) Items under the contract but not executed without any APK omission
h) Approved claims

The adjustment of the Contracts Sum for the above is made by issuing JKR-PHK form.
1) Variations Orders
Every issuance of JKR-APK must be followed by the finalized through Form JKR-
HPK, even if there is no difference between the provisional amount and the final
value of the Variation works.
The adjustment is made as soon as variations works is completed.
Variations may include:
a) Alterations to the design.
b) Alterations to quantities.
c) Alterations to quality.
d) Alterations to working conditions.
e) Alterations to the sequence of work.
Variations may also be deemed to occur if the contract documents do not properly
describe the works actually required.
Variations may not (without the contractors consent):
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a) Change the fundamental nature of the works.
b) Omit work so that it can be carried out by another contractor.
c) Be instructed after practical completion.
d) Require the contractor to carry out work that was the subject of a prime cost
sum.
Government Procedure
Any V.O. for government project shall strictly follow standard procedure are as
follows:
KPK Kelulusan Perubahan Kerja
APK Arahan Perubahan Kerja
PHK Pelarasan Harga Kontrak
KKS Kiraan Kuantiti Sementara
KPK
As an official document regarding to related V.O involved
Including costing for indications either addition /omission
Require approval from board of tender Approval before proceed with
APK.
Only S.O. to signed for applications
APK
Continuity of board approval on V.O, APK are required.
Consist of instructions to be carried out by the Contractor
Any claim due to this VO will be highlighted in this form.
S.O and Contractor to signed (if agreed)
PHK
After finalized the APK, new contract sum will be adjusted accordingly
All collective APK will be summarized
Endorsement and agreement from both parties are required
KKS
Any VO involved with anticipated quantity related to provisional qty.
As an estimated quantity/cost for client approval.
After completions, all provisional quantity will be finalized by preparing
PHK


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2) Adjustment of Prime Cost Sums
A prime cost sum (sometimes referred to as a PC sum) is an allowance usually
calculated by the cost consultant for the supply of work or materials to be provided
by a contractor or supplier that will be nominated by the client. The allowance is
exclusive of any profit mark up or attendance (such as material
handling, scaffolding and rubbish clearance etc) by the main contractor.
In Construction the term PC sum is often confused with Provisional Sum. Whilst
both terms are associated to allowances being made for a specific activity or item,
there are distinct differences in these two terms. PC Sums are normally associated
with an average cost of a specific item whereas Provisional Sums are estimated
allowances. Let's look the usage of these two terms in the Construction environment.
Check that the works is awarded to the nominated sub-contractor / supplier. Omit the
original PC Sum and add the awarded NSCs/NSs contract sum and profit and
attendance which is allowed in Contract.
The final adjustment is made after completion of works and final coat is ascertained.
PC Sums that are not used shall be deducted from the Contract Sum.
PC Sum or otherwise referred to as Prime Cost Sum reflects the material allowance
being made in the rate for a specific item. A quoted rate normally consists of
Material, Labour, Plant and mark-up (profit + overheads). By using the PC sum
reference the builder identifies what material sum he has allowed for in his rate. This
is normally done when the specification of the item has not yet been clarified (for
example finishes, tiles, taps, light fittings, etc.). The builder would allow a reasonably
accepted average cost for that item which is generally based on the builders past
experience. Care must be taken in analyzing these allowances as builders understand
the impact this has on their price and could make below average allowances in order
to present the lowest bid.

3) Adjustment of Provisional Sums
A provisional sum is an allowance, usually estimated by the cost consultant, that
inserted into tender documents for a specific element of the works that is not yet
defined in enough detail for tenderers to price. This, together with a brief description,
allows tenderers to apply mark up and attendance costs within their
overall tender price and make allowance for the work in the contract programed.
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An example of a situation where a provisional sum might be appropriate is when
work is required below an existing structure, where the ground conditions cannot be
determined until the existing structure is demolished and the ground opened up.
Provisional sums can be 'defined' or 'undefined':
a) Defined provisional sums are considered to have been accounted for within
the contractor's price and programed. In effect the contractor is taking
the risk that their estimate will be sufficient.
b) Undefined provisional sums are not accounted for in the contractor's price
and programed. This means that the client is taking the risk for the works and
the contractor may be entitled to an extension of time and
additional payments.
The final cost of a construction contract may be influenced by provisional sums and
quantities. A provisional sum is a nominated amount of money, usually estimated by
a Quantity Surveyor, where the exact scope and cost of specific work cannot be
determined at the start of the contract, such as for removal of rock.
It is included in the original contract sum, but is monitored carefully so that the sum
can be adjusted as required. The provisional sum may be used for work carried out by
subcontractors or for materials and components to be provided by suppliers, or for
schedule of rates works, where an agreed price rate has been reached (e.g. $30/sq. for
plastering existing damaged walls). These items are included where no firm price can
be obtained or the full extent of the work cannot be determined at the time the
building contract is let.
The final adjusted contract sum will vary from the original contract sum when the
expenditure against these items differs from that nominated in the contract document.
Provisional sums and quantities should be kept to a minimum to minimize budget
variations.
Omit the original Provisional Sum and add the amount approved in accordance to the
current procedures for utilizing of Provisional Sums.
The adjustment is made after completion of works and final cost is ascertained.
Provisional Sums that are not used shall be deducted from the Contract Sum.


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Let's look at an example:
Supply and lay 300 x 300mm Tiles (PC Sum $25/m2) 200m2
$42.45/m2 $8,490.00
The above item clearly identifies the amount allowed for tiles is $25/m2 and the total
rate inclusive of labour, waste and mark-up amounts to $42.45/m2. That means that
the Client can buy or select tiles to the value of $25/m2 without it having any effect
on the Contract Price. This also mean that if a lower priced tile is selected the
Contract Price reduces with the same margin or vice versa.
The use of PC sums are very popular in the Home Builders market as Clients with
limited building knowledge understand this concept and enjoy having control over
this selection process during the final construction stages of their new home.

4) Remeasurement of Provisional Quantities
Where the quantities of the Works are stated as provisional in the bill of quantities, such
quantities are the estimated quantities which shall not be taken as the actual and the correct
quantities of the works to be executed by the contractor in the fulfillment of his obligations
under the contract. The amount to be paid to the contractor shall be ascertained by
remeasurement of the work as it is actually executed
If the actual quantities are more than provisional quantities in the bill of quantities, approval
from Jawatankuasa Tambahan Kuantiti sementara using form JKR-KSK is required.
The value of such work executed by the contractor shall be set off against the amount for the
work in the bills of quantities, and the balance shall be added to or deducted from the
Contract Sum as the case may be.

5) Variation of Prices
The variation of Prices exercise must be carried out in every Interim Payment, and
the final adjustment is made after the whole of the Works is completed.
The Civil Works ensure the adjustment made must not exceed the quantities allowed
in Contract.
The valuation and circulation must be in accordance with the Special Provisions to
the Conditions of Contract.
The net total of any such increases or decreases shall be added to or deducted from
the Contract Sum as the case may be.
Fluctuations :
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Inserted in a Building / Infra contract
o Definition : Adjustment for increase or decrease in the cost of labour/material
after date of tender
o Assessment of the value of fluctuations is progressive and cummulative total
added to each valuations
o Two method of assessment:
- The Orthodox Method and NEDO price adjustment formula.

The Orthodox Method
Based on informations supplied by the Contractor in respect of the
amounts and values of labour and materials used on the works
Material based on schedule of basic rates of the principal materials
agreed at the time of tendering
This schedule shall incorporate in BQ and form of basis of
calculations.
Contractor to produce all invoices and QS to extract the quantity and
prices.
Labour is based on examination of the Contractor r time sheet to
determine the number of hour worked.
The net increase in wage rates is obtained from information's
published by the Jabatan Perangkaan & Statistik Negara.
NEDO price adjustment formula
Quicker and easier method
Based on monthly indices published in monthly bulletins
The work is divided into
Work category or
Works group (combinations of work categories into
weighted work groups)
A base month is established at the time of tender are submitted. A
base index for any work category/group is the index shown on the
list for the base month.
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L = F x M
E
where:
L = The value of increase or decrease payable or deductible in
respect of the balance due or to become due and payable to the
contractor;
F = The amount of the balance due or to become due and payable to
the contractor (excluding the value of L', and any works dealt under
Prime Cost Sums, Provisional Sums, value of steel reinforcement
bar.
L = F x M
E
where:
Where the Mechanical and Electrical (M&E) works in respect of
seven (7) main components are executed by the Contractor, the value
of the M&E works shall also be excluded) after deducting the
amount in respect of Preliminaries and items based on actual costs or
current prices;
M = The aggregate total amount of increases or decreases payable
under the above provisions in respect of all the previous interim
payments made;
E = The corresponding cumulative total of all the previous Effective
Value of Works.
Area to Cover by Price Fluctuations (Based on latest Government Circular
KEMENTERIAN KEWANGAN MALAYSIA : SURAT
PEKELILING PERBENDAHARAAN BIL. 3 TAHUN 2008 )
a) Building Works
b) Civil Engineering Works
c) Mechanical and Electrical Works
Calculation of Adjustments
The increase or decrease payable or deductible shall be calculated by
multiplying the Effective Value of Works by a factor referred to as
Fluctuation Factor which shall be ascertained from the product of the
relevant Recovery Factor and the difference between the relevant Current
Index and the Base Index, divided by the Base Index as follows:
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Fluctuation = Recovery x Current Index Base Index
Factor Factor Base Index



Figure 1


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Figure 2



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Figure 3



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Figure 4

Figure 5

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6) Errors in Bills of Quantities
Any error in description or quantity or omission of works from the bill of quantities shall not
vitiate the Contract but shall be added to or deducted from the Contract Sum as the case may
be.

7) Items not executed wothout any APK.
Any item under the contract not executed by the contractor without any instruction from the
SO shall be deducted from the Contract Sum.

8) Approved Contractual Claims.
The amount of contractual claims approved by the Claim Comitee, or Ministry of Finance,
shall be added to the Contract Sum.





















13

FINAL ACCOUNT

1.0 Work Process

The post contract stage of a building contract starts immediately after the contract is
awarded. As a member of the project team, a quantity surveyor (QS) works closely with other
team members to ensure the project will be delivered in accordance with the terms and conditions
of the contact and within the cost limit. The post contract quantity surveying services are: cost
control and monitoring, certification of payments to the contractor and valuation of variations and
settlement of the final accounts.

Final accounts settlement shall be completed in three distinct stages starting from the
commencement of the measurement period. Progress of achieving each stage is closely monitored
and recorded. The final accounts process actually starts at the commencement of the post contract
stage. QS Liaises with the project team and the contractors to collect and collate information
required for valuation of variations and, where practicable, to agree the valuation as soon as these
variations are issued.

Contractual provision
Either before or within a reasonable time after practical completion, Contractor should
send document related to preparing final account
Subject to Contractor compliance to this obligations, the QS shall prepare Final Account
within the provision time frame of final measurement and valuation as stated in the
appendix
When the Final Account complete, the Arch/S.O. shall send a copy to Contractor and
relevant extract to each NSC.
Sum to be deducted;
Prime cost sum and amount in respect of sub con & associated Contractor profit
Provisional sums and value of works described as provisional
Variations that are omission including omission of any other works carried out under
changed condition as a result of variations
Amount allowable to employer under fluctuations clauses
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Any other amount that is required by the Contract to be deducted from Contract Sum.
Sum to be added;
Total amount of NSC finally adjusted in accordance with relevant sub con conditions
Where Contractor has tendered for the works, that was have been performed by NSC and
the tender accepted, the amount of tender suitably adjusted.
Any amount due to the Nominated supplier, including cash discount.
The contractor profit on the amount referred as above.
Any amount payable by S.O. relating to statutory fees and charges, setting out the works,
opening up and testing, remedial works where the Arch/S.O authorized payment
Addition due to variations including addition for other works carried out under change
condition as a result of variations.
The value of works against provisional sums or provisional quantity included in the
Contract Bill.
Any amount payable by S.O. by way of reimbursement for direct loss and expense.
Any amount expended by the Contractor as a result of loss damage by fire or other perils
where the risks are insured by the employer and Contractor are entitle to reimbursement.
Any amount payable to the Contractor under fluctuations clause
Any other amount that is required by the Contract to be added to the Contract Sum.

2.0 Preparation of Final Accounts
The area to be cover under preparations of Final Account
Variations
Re-measurement of provisional quantity in the Contract Bills
NSC account
Nominated supplier account
Loss and expense caused by disturbance of the regular process of the works
Fluctuations of rates and labor (where applicable)


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Final Account procedure
Original contract Sum as starting point
The bulk of Final Account consist measured work priced at the original bill rates.
If Contractor has reason to doubt accuracy any of the original billed items, he can request
QS on work concern to be measured on site
All relevant item must be shown separately
When preparing final account, QS should give Contractor or his rep opportunities to be
present when measurements and details are taken or recorded
So, the document will prepared in full liaison with Contractor
From the draft final account, anticipated expenditure can be prepared
This in to enable the account to be finalized fairly soon after work complete as well as
interim payment to the Contractor represent realistic assessment of the value of work
performed.
Delay in settlement of the Final Account represents additional cost to the Contractor
related to the financial commitment.
The S.O/QS have a contractual responsibility to keep the date stipulated in contract for
complete the account with all necessary supporting data provide by Contractor
Any Addition to the original contract sum complete with KPK, APK and PHK
Any Omission to the original contract sum complete with KPK, APK and PHK
New Contract Sum will take after adjustment on addition and/or omission.
Final Certificate
The Arch/S.O to issue Final Certificate within three (3) month of the end of defect
liability period or of completion of making good defects.
The amount of the final certificate is the difference between the total of final account and
the amount previously stated due under interim certificate.
The payment shall be made within 28 days or any other period stipulated in the contract
after issuance of Final certificate
The final certificate provides conclusive evidence that the quality of material and
standard workmanship are to the reasonable satisfaction of the Arch/S.O.
All term and condition with regards to the adjustment of the contract sum have been
implemented.
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Quantity Surveyors can deal with the final account preparation, submission & subsequent
agreement on behalf of consultants such as architects including both private and public sector
clients. A final Accounts service which that provided to consultants and clients ensures the
following:-
Clear statement showing the contract sum followed by all necessary adjustments to that
sum
Prepared in accordance with the terms and conditions of the relevant contract e.g. JCT
standard building contract
All items fully assessed and adjustments made for variations, provisional sums, re-
measured works etc.
Work carried out on a day works basis is included
Loss and expense claims / reimbursement accurately assessed and included
Fluctuations where applicable are included
Confirmation of the contractor's agreement to final account figure is obtained in writing
Architect issues final certificate for final payment to main contractor
Final Account Preparation Procedure (consultant)

Quantity Surveyors prepare the final account in the manner that is best suited for the
particular project with the original contract sum as the starting point. An important part of the
contractor's quantity surveyor's work is the agreement of the final account. Under the terms of the
contract the private quantity surveyor is responsible for its preparation, but in reality the best
approach is for both the client's quantity surveyor and the contractor's quantity surveyor to work
together to produce an agreed account.
A Final Account in construction contracts is the agreed statement of the amount of money
to be paid at the end of a building contract by the employer to the contractor. A final account
brings about a sense of finality to the negotiations leading up to the agreement of the Final
Account between the parties to the contract.
A Quantity Surveyor ensures that in accordance with common practice both Employer
(or the Employers representative) and the Contractor sign the Final Account Statement to signify
that the Final Account figure represents the full and final settlement of all claims etc. The
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settlement of the final account negotiations between the contractor, and the architect or quantity
surveyor will in due course trigger the issue of the final account statement and ultimately, enable
the architect to issue the final certificate.
Under the terms and conditions of the contract the contractor is to provide the architect or
quantity surveyor with all documents necessary for the final account preparation not later than 6
months after practical completion. Within 3 months of receipt of these documents the architect or
quantity surveyor is to prepare and ascertain the final account sum and send this to the contractor.

The bulk of the final account will generally consist of measured work priced at the
original billed rates. If the contractor's quantity surveyor has reason to doubt the accuracy of any
of the original billed items, he can make a request to the quantity surveyor for work concerned to
be measured on-site.
The adjustment of the contract sum in the final account normally falls under several
relevant items, although the quantity surveyor must have regard to all the matters listed in
the standard form of contract and conditions. The contract conditions tabulate all the matters that
shall be dealt with in the final account in order to adjust the contract sum in accordance with the
conditions.
Sums to be deducted:
1. Prime cost sums and amounts in respect of named subcontractors and associated contractor's profit;
2. Provisional sums and the value of work for which approximate quantities are included in contract
bills;
3. Variations that are omissions;
4. Amounts allowable to the employer under the fluctuations clauses;
5. Any other amount that is required by the contract to be deducted from the contract sum.
Sums to be added:
1. The total amounts of nominated subcontracts finally adjusted in accordance with the relevant
subcontract conditions;
2. Where the contractor has tendered for work that was to have been performed by a nominated
subcontractor and his tender has been accepted, the amount of the tender suitably adjusted;
3. Any amounts due to nominated suppliers, including cash discounts of 5 per cent, but excluding
VAT;
4. The contractor's profit on the above amounts 1,2 & 3;
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5. Any amounts payable by the employer relating to statutory fees and charges, opening up and testing,
royalties and patent rights, and insurances;
6. The value of work carried out against provisional sums or approximate quantities included in the
contract bills;
7. Any amounts payable by the employer to the contractor by way of reimbursement for direct loss/and
or expense arising from matters materially affecting the regular progress of the works;
8. Any amount expended by the contractor as a result of loss or damage by fire or other perils where
the risks are insured by the employer and the contractor is entitled to reimbursement;
9. Any amount payable to the contractor under the fluctuations clauses;
10. Any other amount that is required by the contract to be added to the contract sum.
All relevant items must be shown separately in the final account, and the net amount of each
variation and amounts due to each nominated subcontractor and nominated supplier listed. When
preparing the final account the quantity surveyor should give the contractor's quantity surveyor the
opportunity to be present when measurements and details are taken or recorded, so that the document is
prepared in full liaison with the contractor.
Delays in the settlement of the final account represent additional cost to the contractor and in the
majority of cases the employer is anxious to know his ultimate financial commitment. The architect and
the quantity surveyor have a contractual responsibility under the contract to keep to the date stipulated in
the contract for completion of the final account and the contractor should produce every assistance in the
prompt provision of subcontractors and suppliers accounts, agreement of measurement and prices, and
the supply of all necessary supporting data.

Final account-contractor

A Quantity Surveyors offer to undertake all works entailed to settle the final account. We are
involved in the final account preparation, submission & subsequent agreement on behalf of both main
contractors and sub-contractors.
Our Final Accounts services which we provide to both main contractors and sub-contractors
ensure the following:-
All work executed by the contractor including variations, provisional sums and quantities, day
works etc. are accurately assessed and included
Claims for loss/expense and fluctuations included
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Accurate final payment is received at the appropriate time for all work executed on site including the
above items
Confirmation of the employers agreement to final account figure is obtained in writing
Architect issues final certificate for final payment to main contractor

3.0 The Problem faced by the firm
1. Changing drawing last minutes by the Architect due to site condition or Clients
requirements. We cannot expect to not having a changing along this construction process.
When the new drawing had been issued, the Qs have to revise or remeasurement the
drawing again.
2. Variation Orders (VO) are often a cause of contract conflicts and may lead to negotiation,
mediation / arbitration. It includes changing in design, quantities, quality, working
conditions, and sequence of work.
3. Include both by main contractor and consultants, such as contractors delay in submitting
claims and failure to follow the procedure as stipulated in the contract agreement.
4. The contractor fails to agree with the valuation of work. The disagreement may cause
delay in certifying the amount of final account.
5. Problem with the contractor is that they do not keep the records properly to claim the
final payments.
6. The contractor delay in submitting claims.
7. The clients or main contractor overpay to the contractor, this happen when the Qs slightly
verify by not looking into work progress or wrong quantities. So when the auditing spot
check, the claims are overpaid.
8. Besides that, problem can occur due to maintenance items in the contract documents
where the contractors still have not been paid after the expire of the defect liability period
(LAD). Any forms of contract including PWD203, PAM, and other states that final
account will be paid after the LAD. These factors slightly give the implication to the
delay or problems in preparing or closing final accounts.
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9. Adjustment contract sum, there will be additional or omit the tender price, mostly
because of the variation order (VO).
10. There a rate that the contractor had to follow in certain specification but the contractor
normally put the item rate uncertain because of strategies.

The Solution
1. Prepare detailed change order proposals to reduce the time associated with the
construction administrator regarding the change order. Price and schedule analyses
should be enclosed in the proposed change orders.
2. Beware of field orders. The architect issues these orders to clarify specifications, deal
with technical execution problems, or resolve site access difficulties. The architect has
the authority to order minor changes in the work not involving adjustment in the contract
sum or extension of the contract time and not inconsistent with the parties intent. Such
changes shall be done in writing and shall bind the owner and contractor. If the field
order increases costs or time, it should lead to a change order.
3. Require that someone with authority to sign off on change orders remain at the site.
4. The client or main contractor must verify the claim that the sub-contractor had submitted
together with the consultant to verify the work progress within 1 month period so that
when next claim submitted it does not gave the Qs to handle so many claims.
5. Held a meeting at least twice a week to solve small problem that occur at site, the
management and company financial as well so every problem they can give an
alternative to solve problem especially the variation order that commonly happen.
6. If the client overpay, the must have a re-measurement together with the supporting
document .After that, tally the amount and quantity with consentience together.





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4.0 Monitoring mechanism established by the firm

1. Monitoring Cash Flow- Balancing the 3 elements which is taken by the project manager
allows for the successful planning, resourcing and execution of a project.
2. Review actual site practices and processes to control expenditure for materials, labor
plant/machinery and subcontractors.
3. During the project, the actual revenue and expected are tracked on the cash flow chart to
monitor the performance of the project. Differences and variances are identified and
necessary measure taken to bring the financial performance back on track
4. Coordination - External relationship and information; communicating with, coordinating
with, and influencing related management units, stakeholders and clients;
5. Coordination - Internal relationship, including the use of inter-unit committees within the
same management systems and communicating with other individuals
6. Leadership - Defining objectives and goals and making them clear, real and important to
the management team.
7. Planning - The strategic plan, to establish relationships and evaluate the tensions and
constraints between the mission, the clients and the socio-economic environment. The
strategic plan should be developed from a consideration of alternatives and risks; and
8. Planning - The performance plan, which is to define the scope of operations, the quality
of output and cost/benefit standard. The performance plan must balance and relate the
availability of materials and financial resources, technology, information, skills and time,
with the products and services of the activity in order to produce specific outcomes. It
must also establish progressive performance indicators.
9. Control of Performance - Establishing norms for the level of goal pressure and time
emphasis, as well as the level of delegation and control of details; Monitoring physical,
financial, accounting and social effects; and Periodic evaluation of performance at
indicator events and timely adjustment of plans.
10. Contract and Procurement Management - Purchase and sequencing of delivery of project
materials in non-haphazard manners, managing changes as an aspect of performance
optimization.



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Conclusion

Scope/Quality
The scope of a project (often called the Scope of Work) is a clear, specific statement as to what has been
agreed to be performed/achieved in a particular project. In other words, the scope expressly lays out the
functions, features, data, content, etc. that will be included in the project at hand. You could also say that
the scope clearly expresses the desired final result of a project.
Resources/Cost
This second element of the Triple Constraint is known as either Resources or Cost. Resources always cost
money so the two are interchangeable in many ways. When we talk about the cost of a project, we are
talking about what needs to be applied or assigned to the project in terms of money and effort in order to
make things happen. This can be resources like manpower/labor, it can be materials needed for the job,
resources for risk management and assessment or any third party resources that might need to be secured.
Time/Schedule
Time, in project management, is analyzed down to its smallest detail. The amount of time required to
complete each and every component of a project is analyzed. Once analysis has taken place, those
components are broken down even further into the time required to do each task. Obviously from all of
this we are able to estimate the duration of the project as well as what and how many/much resources
need to be dedicated to that particular project.








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References
1 Zakaria, Z., Ismail, S. and md. Yusof, A. (2014). Modelling the determinations Influencing the
Need of Computer Simulation framework in Improving the closing of Final Account and
Construction Projects Advance Science Letters, 20 (1), 321325.

2 Zarabian Zakaria, Syuhaide Ismail, and Aminah Md. Yusof (2013). Fundamental Variables of
Final Account closing success in Construction Projects in Malaysia. Worlds Academy of Science,
Engineering Journal of Social, Human science and Engineering Vol:7 No:10


3. PM. Abdul Wahid Kamarulzaman (2014), SBQ 3722 Nota Amalan Ikhtisas III , Universiti
Teknologi Malaysia, Skudai Johor.

4. Design Building Wikipedia, (2014), Google search, Bura Hapold.