FRK

Past
Papers
QUESTION 1 (15 marks; 30 minutes)

Ms Ellie is the owner of Blue Elephant, a business that buys and sells a variety of
used goods, including electronic goods and exercise equipment. Blue Elephant is not
registered as a Value Added Tax (VAT) vendor and no VAT is applicable on any of
the transactions.

REQUIRED

a. Analyse the transactions below for the month of January 2021 and complete the
table that follows.

Example:
No. Example
Source Invoice
document (original)
Account Telephone
debited
Account Bank
credited
Assets Decrease
Increase or
decrease
Equity Decrease
Increase or
decrease
Liabilities No effect
Increase or
decrease

b. Enter the amount used for the transaction in the question that follows the table
for each transaction.

INFORMATION

Blue Elephant uses a perpetual inventory system and goods are sold at a mark-up of
80% on the cost. The entity uses control accounts for debtors and creditors. You were
provided with the following transactions for the month of January 2021:

1. During January, Ms Ellie (the owner) purchased two Samstrong 10-inch tablets
on credit from CC Traders and received a 10% trade discount. The tablets were
originally marked at R2 000 each by CC Traders. (Enter the amount in the
question that follows the online table.)

2. Ms Ellie (the owner) took an exercise bike, which was bought for sale, home to
use to keep fit during the Covid pandemic. The bike was marked at a selling price
of R2 700. (Enter the amount in the question that follows the online table.)

3. Ms Ellie (the owner) transferred, from the entity bank account, the interest amount
due to AB Bank for a loan from AB Bank. Interest on the loan is paid quarterly at
an interest rate of 9% per annum. The loan amount balance remained at R60 000

Page 1 of 2
 during the quarter. Assume bank has a favourable balance. (Enter the amount
in the question that follows the online table.)

4. Due to low levels of sales during the Covid pandemic, Ms Ellie (the owner) sold
three identical brass vases for a total of R756 on a special “3 for 2” cash sale
offer. The offer entails the customer buying 3 vases but only paying for 2 vases.
Assume bank has an unfavourable balance. (Enter the total historical cost of
all three vases in the question that follows the online table.)

Page 2 of 2
FRK 111 MODULE TEST 1 SUGGESTED SOLUTIONS
QUESTION 1 (15 marks)

No. Source document Account debited Account credited Amount Assets Equity Liabilities Marks
R R R R
e.g. Invoice (original) Telephone Bank 1000 decrease decrease no effect

1. Invoice Inventory^ Creditors control 3 6001 ^increase no effect ^increase

(original) ^ (CC Traders)^
2. Journal Drawings^ Inventory^ 1 5002 ^decrease ^decrease no effect
voucher/narration^
3. EFT Proof of Interest expense^ Bank^ 1 3503 no effect ^increase no effect
payment^ &
^decrease
4. Credit note Creditors control Inventory^ ^850 ^decrease no effect ^decrease
(original) ^ (Lightening Fast)^
5. Cash register roll ^ Bank Sales^ ^756 No effect ^increase Decrease

? Cost of sales^ Inventory^ ^6304 ^decrease ^decrease no effect

Calculations:
1. 2 000^ x 2 x 90%^ = 3 600
2. 2 700^ x 100/180^ = 1 500
3. 60 000 x 9%^ x 3/12^ = 1 350
4. 756^/2^ = 378 (selling price for one), 378 x 100/180^ = 210 (cost for one) = 210 x 3^ = 630 (cost for 3)

Page 1 of 3
No Source Account Account Amount Assets Equity Liabilities
document debited credited (R)

1 [a] [b] [c] [d] [e] [f] [g]

2 [h] [i] [j] [k] [l] [m] [n]
3 [o] [p] [q] [r] [s] [t] [u]
4 [v] [w] [x] [y] [z] [aa] [bb]
5 [cc] Bank [dd] [ee] [ff] [gg] [hh]
? [ii] [jj] [kk] [ll] [mm] [nn]

Page 2 of 3
For ClickUP

No. Source Account debited Account credited Assets Equity Liabilities

document
1. [a] [b] [c] [d] [e] [f]

No. 1
Source [a]
document
Account [b]
debited
Account [c]
credited
Assets [d]
Increase or
decrease
Equity [e]
Increase or
decrease
Liabilities [f]
Increase or
decrease

Page 3 of 3
QUESTION 2 (8 marks; 16 minutes)

REQUIRED

Discuss, with reference to the Conceptual Framework for Financial Reporting (2018),
whether the Jack Russel puppy (kept for breeding purposes) meets the definition and
recognition criteria of an asset for inclusion in the financial statements of Jack’s
Paradise for the year ended 30 November 2021.

INFORMATION
Jack’s Paradise is a registered dog breeder in South Africa.
This entity breeds Jack Russel dogs. Dog breeding relies on
the science of genetics, characteristics and health of specific
types of dogs.

Jack Russel dogs are in high demand in South Africa. Six-week-old puppies that are
registered with the Kennel Unions of Southern Africa (KUSA) normally sell for R5 000
each.

The owner of Jack’s Paradise, Simon, approached you for accounting advice. During
December 2020, one of Simon’s breeding dogs had a litter of puppies and Simon
decided to keep one of the female puppies for breeding purposes. Simon is of the
opinion that this female puppy has all the right genetics to breed a stronger line of Jack
Russel dogs.

Keeping this female puppy will enable Jack’s Paradise to increase its breeding
capacity and sales. Market research shows that given the high demand for Jack
Russel dogs and the potential stronger line that will come from this female puppy, the
probability of sales of puppies is high.

Simon is not sure whether he can recognise this female puppy as an asset in his
financial statements. His confusion stems from the fact that he bought and paid for all
his previous breeding dogs, but this particular dog is the first female puppy from one
of his breeding dog’s litters that he has kept for the expansion of his business.

Can Simon recognise this female puppy as an asset in his financial statements?

Page 1 of 1
QUESTION 2 (8 marks)

Definition requirements

Present economic resource^

The entity has a right to the use of the female puppy (once mature) to breed with and
generate future economic benefits

OR
There is an expectation that the female puppy (once mature) will increase the breeding
capacity, which should result in more puppies that can be sold.

Controlled by the entity^

Jack’s Paradise has the ability to direct the use of the economic resource as they can
decide how and when to breed with the female puppy

Jack’s Paradise will obtain any economic benefits that will flow from the female puppy.

As a result of a past event^

The female puppy was born in December 2020 and remained with the owner (i.e. was
not sold)

Recognition requirements

Relevance^
The puppy exists and it belongs to the entity. The use of this puppy for breeding
purposes will lead to the inflow of future economic benefits. ( for any one of these
reasons)

Market research shows that given the high demand for Jack Russel dogs and the
potential stronger line that will come from this female puppy, the probability of sales of
puppies/inflow of economic benefits is high.

Faithful representation^
Although no historical cost is available for the female puppy, the asset can be
recognised by means of current value or fair value. 

Conclusion
The female puppy can be included in the financial statements as an asset as it meets
the definition and recognition criteria of an asset. 

MARKERS’ NOTES: Marks are limited to 8 in total.

QUESTION 3 (15 marks; 30 minutes)

Familiarity is an innovative new entity that trades in wireless accessories for

computers, laptops and gaming consoles. The entity also delivers these goods to its
clients free of charge.

Familiarity is not registered as a Value Added Tax (VAT) vendor and no VAT is
applicable on any of the transactions.

REQUIRED

a. Prepare the correct statement of profit or loss and other comprehensive income
of Familiarity for the year ended 28 February 2021, by providing the correct
values or missing descriptions in the incomplete statement provided. (7)

b. Accurately complete the statement of financial position of Familiarity as at

28 February 2021. (6)

c. Choose the correct option to complete the following statements: (2)

i. The repairs to the vehicle was included in the statement of profit or loss
and other comprehensive income because:
A. it constitutes a right for Familiarity to earn economic benefits from the
use of the repaired vehicle due to events in the past.
B. of the decrease in equity caused by a decrease in assets of which
the value can be measured accurately.
C. of the decrease in equity caused by an increase in liabilities of which
the historical cost can be measured accurately.
D. it is a current obligation for Familiarity to transfer economic resources
due an event in the past.
ii. Familiarity included the credit sales of goods to clients as a debtor (trade
receivables) in the statement of financial position to adhere to the:
A. accrual concept
B. fair representation concept
C. going concern principal
D. materiality concept

INFORMATION

The newly appointed bookkeeper of Familiarity struggled with the application of the
requirements set out in the Conceptual Framework for Financial Reporting (2018)
while preparing the financial statements, as she barely passed accounting at
university.

She therefore provided you with a list of account balances (or totals) as at
28 February 2021, in alphabetical order, as well as her attempt to prepare the financial
statements.
Page 1 of 3
1. List of account balances (or totals) as at 28 February 2021
R
Bank charges 18 000
Bank overdraft 10 000
Capital ?
Cash sales 430 000
Cost of sales 610 000
Credit sales 420 000
Creditors 44 000
Debtors 41 000
Delivery fees paid for deliveries from suppliers (sold items) 27 500
Delivery fees paid for deliveries to clients 13 500
Drawings 15 500
Equipment 95 000
Fuel consumed 25 000
Interest expense 13 000
Inventory 50 000
Loan from Viral Bank 115 000
Pre-paid electricity account 7 750
Rent income 36 000
Repairs and maintenance 39 000
Telephone and internet usage 40 000
Vehicles 300 000
Wages 120 000
Water and electricity 36 250

2.
FAMILIARITY
Statement of profit or loss and other comprehensive income for the year ended
28 February 2021
R
Sales
Cost of Sales

Other income

Expenses (listed in alphabetical order)

Bank charges

Fuel consumed
Repairs and maintenance
Telephone and internet expenses

Water and electricity

Finance cost

Profit/Loss for the year

Page 2 of 3
3. Statement of financial position as at 28 February 2021

ASSETS R
XXX XXX
Equipment
Vehicles

Current assets
Inventory
Debtors

Total assets

EQUITY AND LIABILITIES

Non-current liabilities

Current liabilities
Creditors

Total equity and liabilities

ADDITIONAL INFORMATION

The bookkeeper confirmed that the delivery vehicle was purchased during the financial
year ended 28 February 2021 at a cost of R320 000. The entity qualified for R20 000
trade discount on the purchase of the vehicle. During January 2021 the entity had to
incur some expenditure to repair the engine of the vehicle, amounting to R9 500.
According to the credit terms agreed upon with the vehicle repairs workshop, this
amount is due (payable) on 1 March 2021. These transactions have been correctly
accounted for in the books of Familiarity.

Page 3 of 3
QUESTION 4 (15 marks; 30 minutes)

Photo Shoot is a trading entity that buys and sells cameras and video equipment. The
owner, Ridge Click, asked for your assistance in preparing some of the journal entries for
January 2021.

Photo Shoot is not registered as a Value Added Tax (VAT) vendor and no VAT is
applicable on any of the transactions.

REQUIRED

Prepare the necessary entries in the general journal of Photo Shoot for the month ended
31 January 2021.

Note: If no journal entry is necessary, enter “NA: for not applicable. DO NOT LEAVE ANY
BLANK SPACES. Read the instructions on how to enter text and numbers carefully to
avoid losing marks.

INFORMATION

Photo Shoot applies the periodic inventory system. The entity uses control accounts for
debtors and creditors. The following information was presented to you in respect of the
month of January 2021:

Day:

4. Photo Shoot purchased six identical Kanon Instafantastic cameras from Shot
Traders, for a total amount of R30 000. Shot Traders incurred delivery cost of R150
to deliver the cameras to Photo Shoot. It is Shot Traders’ policy to not charge
customers for delivery. Photo Shoot made an electronic funds transfer (EFT) to pay
for only four of the cameras purchased. The outstanding balance was added to the
account with Shot Traders which is payable withing 60 days of the purchase date.
No entries have been made in respect of any of this information.

9. The cash receipts for camera and video sales in the last week of January amounted
to R45 000 and has not yet been recorded. The owner remembered that these items
had a historical cost of R21 000.

13. The bank statement reflected a direct deposit of R2 400 from the insolvent estate of
a debtor, D Shot, which represented a payment of 20 cents in the Rand. The
outstanding amount of the debtor should be written off as irrecoverable. No entries
have been made in respect of any of this information.

26. Mr Click’s son, Slick Click, does casual work for Photo Shoot. He has a written
agreement with Photo Shoot that he will pay them a commission of 40% of his
earnings if he uses the premises or equipment of Photo Shoot. The agreement also
states that the commission should be paid to Photo Shoot within 30 days of using
the premises or equipment. On 26 January, Slick Click received R2 000 for
photography lessons that he gave at the Photo Shoot shop, using one of their

Page 1 of 2
 demonstration cameras. On the same day, he also received R1 000 for taking
photos at a friend’s wedding using his own camera. No entries have been made in
respect of this transaction.

31. Photo Shoot has a policy to replenish (replace or fill up) the petty cash float to R2 000
when it falls below R500. On 31 January 2021, the petty cash box had a cash
balance of R483. The bookkeeper replenished the petty cash and processed the
following entry:

Debit Credit
R R
31 Bank 1 517
Petty cash 1 517
Petty cash reimbursed

Page 2 of 2
QUESTION 5 (7 marks; 14 minutes)
REQUIRED
Answer the following questions by choosing the correct answer. You can assume that all
the entities in this question are registered VAT vendors. A standard VAT rate of 15% is
applied, where applicable.

QUESTIONS
Blue Traders issued an original credit note to their customer, Pied Piper in the same VAT
cycle as when the sale originally occurred. The total of the credit note for inventory
returned amounted to R4 875.56. Which statement is correct? (2)
A VAT Input amounting to R635.94 can be claimed by Blue Traders.
B VAT Output amounting to R731.33 should be cancelled by Blue Traders.
C VAT Output amounting to R635.94 should be cancelled by Blue Traders.
D VAT Input amounting to R731.33 should be cancelled by Blue Traders.
E There is no VAT effect on this transaction.

Gauteng Bird Feeders bought cake, chocolates, and refreshments for the office’s
celebration of Valentine’s Day. An invoice amounting to R780 was received from German
Bakery. Which statement is correct? (2)
A There is no VAT effect on this transaction.
B VAT Input of R101.74 can be claimed.
C VAT Output of R101.74 can be claimed.
D VAT Input of R117 can be claimed.
E VAT Output of R117 should be paid.
Sello has a start-up business, Calculators for All. Sello sells scientific calculators to BSc
students. He imports the calculators at a cost of R85 each (VAT exclusive). If he wants
to maintain a gross profit percentage (thus based on selling price) of 20%, at what price
should each calculator be sold to the students? (2)
A R97.75
B R102
C R117.30
D R122.19
E R140.52
F None of the options listed.

Mongoose Traders appointed a person with no Accounting experience. This person gets
confused when recording VAT transactions with debtors. He wrote down a number of
statements that he thinks apply to the recording of debtors and VAT. Which statement is
true? (1)
A When a debtor buys on credit, the VAT Output should only be recorded when the
debtor pays.
B When a debtor settles (pays the account in full), it has no VAT effect as the VAT was
initially recorded when the goods were sold.
C If a debtor returns inventory (trading stock) to the entity, the inventory should always
be written off as it is deemed damaged. This results in the reversal of VAT Input.
D If a debtor only pays a part of the outstanding account, only that part of VAT Output
is payable to SARS and not the full amount on the initial VAT invoice.
E When a debtor is declared insolvent (bankrupt), the entity is still liable to pay the VAT
Output as the debtor still has the inventory, he/she originally bought.
F None of the statements are true.

FRK 111 Module test 1 19 April 2021 2

 FINANCIAL ACCOUNTING 111
Module Test 1 – 9 March 2020
Examiners: FRK 111 Lecturers DEPARTMENT OF
ACCOUNTING
Moderator: Mrs J Joubert
UP
Time: 90 Minutes
Marks: 60

ANSWER ALL THE QUESTIONS ON THE ANSWER SHEET PROVIDED

INSTRUCTIONS:
 No pages may be detached or removed from the question paper.
 No pencil or red pen may be used.
 Cell phones and tablets must be switched off and may not be used as
calculators.
 No correcting pens (Tipp-Ex) may be used.
 The examination regulations of the University of Pretoria are applicable.
 Show calculations in detail and clearly.

SUMMARY OF QUESTIONS IN THIS PAPER

Number Topic Marks Time

(minutes)
1 Analysis of transactions 14 20
2 Conceptual framework 7 15
3 Financial statements 17 23
4 Recording of transactions 15 20
5 VAT theory and calculations 7 12
Total 60 90
QUESTION 1 (14 marks; 20 minutes)

2020 is owned by Ms Yen. She is a hairdresser and the

business also sells hair products.

REQUIRED
Complete the table on your answer sheet, by analysing the transactions and/or source
documents of 2020 provided below, and indicating the correct effect on the basic
accounting equation.

Example:
Source Assets Equity Liabilities
Doc Account Account
document Debit Credit Debit Credit Debit Credit
No. debited credited
(Primary) R R R R R R
Duplicate
Eg. Fuel Bank 500 500
invoice

Choose the source documents from these options (sorted alphabetically):

Cash register roll Duplicate receipt Original receipt
Cheque counterfoil Journal voucher Proof of EFT
Duplicate credit note Original credit note
Duplicate invoice Original invoice

NOTE:
 All amounts must be rounded off to the nearest cent.
 The table must not be totalled.
 Assume Bank is favourable.
 It may be possible to have two rows of information for certain transactions.

INFORMATION

Ms Yen provided you with the following transactions and source documents for the month
of January 2020. The entity uses the perpetual system of accounting for inventories and
makes use of control accounts for debtors and creditors. She applies a 20% mark-up on
cost. This entity is NOT a VAT vendor.

FRK 111 Module test 1 9 March 2020 2

Transactions:

1 Ms Yen brought her personal computer from home, to be used in the business.
The value of this computer is R8 500.

2 Sold merchandise on credit to one of the other hair salons, Paradise Hair. The
profit on this sale amounted to R5 300.

3 Received R850 in cash from Ms Watson, a cash client for a hair cut by 2020.

4 Study the document below. The bookkeeper recorded this transaction as follows:
Debit Credit
R R
Equipment 18 000
Installation fees expense 2 000
Creditors control / Hair Equipment 20 000

Provide only the correcting entries to the above recording. (Do not show how this
transaction should have been recorded from the beginning.)

FRK 111 Module test 1 9 March 2020 3

QUESTION 2 (7 marks; 15 minutes)

MTCOM is a cell phone service and network provider. The accountant of MTCOM
approached you for your opinion regarding the accounting treatment of a specific matter.

REQUIRED

Discuss, with reference to the Conceptual Framework for Financial Reporting (2018),
whether the “Please Text Me” concept complies with the definition requirements of an
asset.

NOTE: Do not discuss the recognition criteria.

INFORMATION

On 17 April 2019, an employee of MTCOM pitched his concept of “Please Text Me”, a
cell phone functionality similar to “Please Call Me” that does not result in additional data
usage, to the management of the entity. Under MTCOM’s standard conditions of
employment contained in the entity’s employment contracts, any ideas or concepts
pitched to the entity becomes the intellectual property of the entity, and employees may
receive an incentive for it. The employee has subsequently received his incentive.

MTCOM estimates that to patent this concept and to operationalise it, will cost the entity
R1.45 million. The entity further estimates that this concept will generate R4.5 million in
revenue (sales) over the next five years. MTCOM has not yet patented the concept nor
made any effort to operationalise it.

Glossary of terms used in the case study:

Term Definition
Incentive Payment or remuneration for having done work.
Intellectual property Creation or invention by the human min
Operationalise Launch the idea in order to put it to work and make money.
Patent An exclusive right of use which is registered in favour of the
person or entity who had the idea or came up with the plan. This
right excludes others from making, using or selling the invention
for a period of time.

FRK 111 Module test 1 9 March 2020 4

QUESTION 3 (17 marks; 23 minutes)
Coronavi is a health retailer that trades in vitamins and smoothies (health drinks). The
owner of the entity is Mr Fit. The shop is located next to a gym and gym members often
visit his shop to purchase smoothies, which he makes while the customer waits. The entity
is not a VAT vendor.
REQUIRED
a. Prepare the statement of profit or loss and other comprehensive income of
Coronavi for the year ended 28 February 2019. (8)

b. Prepare the statement of financial position of Coronavi as at 28 February

2019. (7½)

c. Calculate the amount for drawings for the year ended 28 February 2019. (1½)

INFORMATION
The accountant struggled with understanding the elements of financial statements as set
out in the Conceptual Framework, as he skipped these lectures at university. He therefore
provided you with a list of account balances (or totals) as at 28 February 2019, in
alphabetical order:
R
Bank charges 18 000
Bank overdraft 10 000
Capital 150 000
Cost of sales 637 500
Creditors control 44 000
Debtors control 41 000
Drawings ?
Equipment (carrying value) 95 000
Interest expense 13 000
Loan from Viral Bank 115 000
Rent income 36 000
Rent expense 24 500
Repairs and maintenance 14 500
Sales 850 000
Telephone and internet 20 000
Vehicles (carrying value) 150 000
Vehicle expenses 25 000
Wages 120 000
ADDITIONAL INFORMATION
The accountant informed you that the owner did draw money out of the business for
personal use during the current financial year but does not know the amount drawn. You
explained that you would use your knowledge of the accounting equation to calculate the
drawings. Despite his shortcomings, he did correctly calculate the profit for the year at
R13 500.

FRK 111 Module test 1 9 March 2020 5

QUESTION 4 (15 marks; 20 minutes)

Festival Fix is a trading entity that provides goods and services to event managers in
Gauteng. The accountant recently appointed a junior accountant to assist with the
increased workload. Festival Fix is not a VAT vendor.

REQUIRED

Prepare a general journal for the month ended 31 January 2020 to ensure that the
information provided was accounted for completely and accurately. Journal narrations are
NOT required.

INFORMATION

The entity applies the perpetual inventory system and maintains a gross profit percentage
of 20% (on sales). Control accounts are used by the entity.

The accountant performed the monthly controls at the end of January 2020 and found the
following information:

1. The owner withdrew stationery to the value of R575 on 15 January 2020 for
personal use. The junior accountant prepared the following entry:

Debit Credit
R R
15 Stationery on hand 575.00
Capital 575.00
Stationery withdrawn by the owner

2. The following source document was found in the desk drawer of the junior
accountant. No entry was made for this transaction.

Credit note 435

(Duplicate)
Festival Fix
Shop 50 Lynnwidge Centre
Lynnwood Road
0001
Issued to:
Mr Lucky Luke
123 Clover Road
Roodepoort
0003

Date: 21 January 2020

Quantity Description Value per item Total

10 Ice buckets R65.50 R655.00

FRK 111 Module test 1 9 March 2020 6

3. The total cash sales for the last week of January 2020 amounted to R14 250.
Assume the amount for sales is correct. The general journal entry prepared by the
junior accountant was:

Debit Credit
R R
31 Bank 14 250.00
Sales 14 250.00
Cost of sales 11 875.00
Inventory 11 875.00
Cash sales for the week ended 31 January 2020

4. Inventory that was purchased on credit from The Entertainer on 25 January 2020
to the value of R25 000, was only delivered on 29 January 2020. The junior
accountant did not account for this transaction.

5. A debtor, M Default, was declared insolvent during December 2019. On

20 January 2020, his insolvent estate paid R1 300 which represented 40c in the
Rand. The amount received was accounted for correctly. The balance still needs
to be written off as irrecoverable as at 31 January 2020.

FRK 111 Module test 1 9 March 2020 7

QUESTION 5 (7 marks; 12 minutes)

BB Traders is a new venture trading in groceries and other general supplies. The owner
of BB Traders approached you to provide him with answers to certain questions that he
has regarding VAT. Assume a standard rate of 15% VAT where applicable.

REQUIRED

Answer the following questions:

NOTE:
Round amounts off to the nearest cent.

a. Clarify to the owner of BB Traders the meaning of Value Added Tax (VAT). (1)

b. Discuss when will it be compulsory for BB Traders to register as a VAT vendor. (1)

c. BB Traders currently has annual taxable supplies of R150 000. However, the owner
of the entity still wants the entity to qualify for the benefits of being a VAT vendor. Is
it possible for the entity to register as a VAT Vendor? Motivate your answer. (1)

d. BB Traders also sells fresh milk. Is fresh milk a standard rated, zero-rated or
exempted VAT item? (1)

e. BB Traders bought Fresca cold drinks from a VAT vendor and paid R1 350
(inclusive of VAT).

(i) Calculate the cost of the cold drinks that will be recorded in the books of
BB Traders as inventories. (½)
(ii) Identify whether of VAT-input or VAT-output is applicable for BB Traders in
number (i) above. (½)
(iii) BB Traders has a profit mark-up of 60% on cost. Calculate the selling price
at which all the above cold drinks would be sold for. (1½)
(iv) Identify whether VAT-input or VAT-output is applicable for BB Traders in
number (iii) above. (½)

TOTAL 60 marks

FRK 111 Module test 1 9 March 2020 8