Organisational manual 2014 Financial Accounting FRK 111
Department of Accounting Financial Accounting FRK 111 Organisational manual 2014 Financial Accounting FRK 111 _____________________________________________________________________ INDEX Page PREFACE.............………………………………………………………….............… 3 PART 1: ORGANISATIONAL COMPONENT 1. General premise and educational approach ................................................ 5 2. Composition of the module.......…………………………................................ 5 3. Contact information of staff involved in the module………….……………. 6 4. Learning activities 5. 4.1 Formal lectures ......…………………………………..………………... 7 4.2 Language medium………….........................................………......… 8 4.3 Tutor system....…………………………………………..............……… 8 4.4 Utilising notional hours ........………………………...........…………… 9 Assessment 5.1 Module mark and admission to the examination .............................. 9 5.2 Pass requirements …………………………………………................. 9 5.3 Assessment opportunities ......................……………......................... 9 5.4 Re-submission of answer scripts..………………….……………....… 10 5.5 Writing of tests and exams........………………......................… 11 6. Prescribed and recommended textbooks….............. 12 7. Class representatives ....…..………………………………………………........ 13 8. General 8.1 ClickUP ....……………………………………………………….......... 8.2 Prizes ................................................................................................ 13 8.3 Admission to further years of study ................................................... 13 8.4 Study material and intellectual property rights…………………………. 14 PART 2: 13 STUDY COMPONENT 1. Module specifications and content................................................................ 15 2. Proposed work program ............................................................................... 18 3. Annexure A: Application for paper to be adjusted…………………………… 19 ____________________________________________________________________________ 2 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ PREFACE A hearty welcome to all students who have enrolled for the FRK 111 module in the 2014 academic year. We trust that you intend to make a success of this module. It is important that you pass one of the other modules in Financial Accounting at the first-year level, namely FRK 121 or FRK 122, this year, because that in turn determines your admission to certain subjects in further years of study. Regular preparation and regular class attendance is of cardinal importance for success in this module. The nature of the learning areas is such that it cannot be mastered in a brief period before a test. It requires sustained, continuous attention on a daily basis. It is therefore important that you identify this module as one of your priorities if you want to complete your degree course successfully. Students who are motivated, work hard and attend the presentations with a positive attitude will definitely make a success of FRK 111. The staff in the Department will do everything possible to provide you with advice in respect of academic problems that you may encounter. Department of Accounting ‘100% for 50% Student Communication and Interaction Campaign for 2013’ The ‘100% for 50%’ campaign is in place to define the relationship between UP Students and Lecturers, in that each party will always and only be responsible for 100% of 50% of any given Student / Lecturers and/or Faculty Staff relationship. By creating this healthy type of structured relationship, both parties are expected to give 100% (no more and no less) to the relationship, and at the same time not exceeding or falling short of 50% of the overall responsibilities within the relationship, where the responsibility is different for Students and Lecturers / Faculty Staff accordingly. Keeping this concept in mind, the Department of Accounting would like to embrace students in improved communications and interactions on a ‘100% for 50%’ basis, where the Department would declare up-front the expectations of both parties. The 50% of the relationship that the students are 100% responsible for are: 1. To commit to study, comprehend and complete all the required study material by applying themselves ‘full-time’ to their degree, in the same way that an employed person would give 40 hours plus a week to their ‘job’. 2. To be honest about their abilities, and their strengths and development areas, in the respective subjects, and if needed to ask for assistance from the various parties in the ____________________________________________________________________________ 3 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ Department / Support Programmes as soon as development areas are identified or academic hurdles are encountered. 3. To prepare for lectures as instructed or guided by the Lecturers and to assume responsibility for the total workload of the academic year, giving each subject the appropriate / necessary preparation and study time. In so doing, students should be fully prepared for lectures and be willing to contribute during lectures, as deemed appropriate by the Lecturer / Faculty Staff Member. 4. To value different learning experiences and to appreciate that different people within the Department can and will teach students numerous lessons in various ways. 5. To be determined by means of interaction with the 2013 student group(s). The 50% of the relationship that the Lecturers are 100% responsible for: 1. To manage lecture innovation by striking a balance between the necessary quantity of teaching and the quality of the learning experience(s). 2. To engage in different lecturing and/or teaching styles that are relevant to the Student group and applicable to the subject matter, and that will bring about enjoyable and varied teaching and learning experiences. 3. To be consistent in the delivery of all messages to the students, i.e. to be open and honest at all times about the journey all students are travelling, the goals ahead, and the work required to successfully pass in 2013. 4. To be approachable and friendly. 5. To be determined by means of interaction with the 2013 student group(s). ____________________________________________________________________________ 4 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ PART 1: ORGANISATIONAL COMPONENT 1. GENERAL PREMISE AND EDUCATIONAL APPROACH The outcomes-based learning approach intends to focus equally on the acquiring of knowledge and skills as well as ways of executing activities or tasks. Outcomesbased learning implies that the learning process is learner-driven. The teacher/ trainer limits teaching and rather acts as facilitator to stimulate creativity, self-learning and critical thinking on the part of the learner. This implies that the student should be actively involved in the process. Lecture periods are not aimed at conveying factual contents, but are aimed at developing critical thinking skills, problem solving techniques and practical application of subject matter. It is expected from a student to be prepared when attending the lectures and to participate actively in class discussions. ClickUP is our preferred method of communication. It is your responsibility to ensure that you are able to access this module and that you stay up to date with any announcements or changes to the work program that will be communicated to you via ClickUP. Certain assessments will also be conducted using ClickUP’s test functionality. 2. COMPOSITION OF THE MODULE The module is presented over sixteen weeks and consists of four formal lectures per week, one class test, two module tests and weekly on-line tests. At the end of the module an examination is written. The examination comprises of a two hour paper and counts 80 marks. It covers all the work that was done in the module. Students attend the lectures in the groupings which were made according to surnames. It is important that you attend all lectures in the specific group to which you have been allocated. ____________________________________________________________________________ 5 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ 3. CONTACT INFORMATION OF STAFF INVOLVED IN THE MODULE Consult Click UP for consultation hours of lecturers. Lecturers Office Telephone E-mail 012 420-2087 Mrs C Joynt (Program co-ordinator) corlia.joynt @up.ac.za EMB 2-74.3 012 420-5458 Mr S Bezuidenhout EMB 2-70 stefan.bezuidenhout @up.ac.za 012 420-3425 Mrs M Cloete EMB 2-77.1 madelyn.cloete @up.ac.za 012 420-3338 Mr D Nortjé-Rossouw danny @up.ac.za EMB 2-74.4 Administrative officer Consultation hours Office Telephone E-mail Mrs J Malatji 9:00 – 12:00 13:30 – 15:30 EMB 2-74.2 012 420-2998 johanna.malatji @up.ac.za ____________________________________________________________________________ 6 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ 4. LEARNING ACTIVITIES 4.1 Formal lectures and group sessions HATFIELD CAMPUS TIME SLOT A - PERIODS GROUP 2 Mr D Rossouw GROUP 4 GROUP 5 Nortjé- Afrikaans A-Z Ma Wo Do Vry 11.30-12.20 07.30-08.20 08.30-09.20 10.30-11.20 Muller hall IT 2-23 IT 2-23 IT 2-23 Mr S Bezuidenhout English A–L Mon Wed Thurs Fri 11.30-12.20 07.30-08.20 08.30-09.20 10.30-11.20 GW/HB 4-13 GW/HB 4-6 GW/HB 4-8 GW/HB 4-8 Mrs C Joynt English M–Z Mon Wed Thurs Fri 11.30-12.20 07.30-08.20 08.30-09.20 10.30-11.20 EB/EMS 4-152 Centenary 6 EB/EMS 4-152 Centenary 6 TIME SLOT B - PERIODS GROUP 3 Mrs M Cloete English A–L Mon Wed Thurs Fri 12.30-13.20 13.30-14.20 13.30-14.20 12.30-13.20 IT2-26 EB/EMB 4-151 GW/HB 4-3 GW/HB 4-1 GROUP 6 Mr D Rossouw Afrikaans A–Z Ma Wo Do Vry 12.30-13.20 13.30-14.20 13.30-14.20 12.30-13.20 Thuto 3-2 Thuto 3-2 EB/EMB 4-152 GW/HB 4-2 GROUP 7 Mr S Bezuidenhout English M–Z Mon Wed Thurs Fri 12.30-13.20 13.30-14.20 13.30-14.20 12.30-13.20 IT 2-23 Thuto 1-1 Thuto 3-1 IT 4-1 Nortjé- GROUP SESSIONS ONLY PRESENTED ON HATFIELD CAMPUS Herman Kilian English Mo Fri 11:30 – 12:20 08:30 – 9:20 V/d Bijl hall GW/HB 4-2 Herman Kilian Afrikaans Ma Vry 09:30 – 10:20 10:30 – 11:20 Centenary 4 V/d Bijl hall English A–Z Venues and times will be announced Formal lectures GROENKLOOF CAMPUS Mrs M Cloete ____________________________________________________________________________ 7 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ 4.2 Language medium Financial Accounting 111 is presented on a parallel medium basis in both English and Afrikaans. This means that if you elect to take the module in English, the Study Guide, all lectures and all assessments will be in English. Alternatively, if you elect to take the module in Afrikaans all of the above will be in Afrikaans. 4.3 Tutor system Tutors are senior students who are appointed with the specific aim of assisting students who experience problems in respect of the subject. It is strongly recommended that you utilise this source of assistance provided by the University to help you to make a success of this module. The tutors will be available the day before and on the day a module test is written for individual assistance to students in an office behind Accounting One Stop. Please consult Click UP for their consultation hours. Group sessions Group sessions are facilitated by tutors on a weekly basis. These group sessions are compulsory for students that did not complete Accounting in grade 12 (or equivalent) at school level, but any other students are welcome to attend these sessions. Group sessions form an extension of formal lectures. Consult ClickUP regularly for more information on the questions that will be covered during these sessions. 4.4 Utilising notional hours FRK 111 is a 10 credit module. The credits indicate the number of notional hours the student is supposed to spend in order to master the outcomes for the module. The module is compiled in such a way that 1 credit represents 10 notional hours. A ten credit module therefore requires 100 notional hours. These notional hours are allocated to the different activities leading to the outcomes in the following way: Attending lectures Self study in preparation for lectures Writing of module test and examination Preparing for tests and examination 42 hours 34 hours 8 hours 16 hours 100 notional hours ____________________________________________________________________________ 8 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ 5. ASSESSMENT 5.1 Module mark and admission to the examination The best two marks of the following assessments will be used to calculate the module mark: Module test 1 (converted to 45%); and/or Module test 2 (converted to 45%); and/or Class test plus the total online tests written during the semester (converted to 45%). The module mark will be calculated as follows: Informal class tests and group session questions One of the best two marks as explained above One of the best two marks as explained above % 10 45 45 100 The minimum module mark to be admitted to the examination in this first semester module is 30%. (See regulation 6.2, page 14, of the University of Pretoria’s “Regulations and Syllabi - 2014” of the Faculty of Economic and Management Sciences.) The final module mark will be posted on Click-Up before the examination date. It is your duty to verify the mark. No adjustments will be made to your module mark after the end of lectures for the first semester. 5.2 Pass requirements The module mark contributes 50% towards the final mark and the examination mark the other 50%. To pass the module, an average mark of 50% should be obtained for the module mark and examination mark. A minimum of at least 40% must however be achieved in the examination in order to pass based on the module mark and the examination mark. A student, who obtains a final mark of at least 50% but fails to obtain at least 40% in the examination, will be required to write the supplementary examination. Students who fail FRK 111, but obtain a final mark or a combined mark (CM) of at least 40%, will be allowed to continue with FRK 121/122, but will have to redo the FRK 111 module and pass it before credit for the module is granted. 5.3 Assessment opportunities Online ClickUP tests ClickUP tests will be conducted on a weekly basis to assess work covered since the last online test. Consult ClickUP for arrangements, scopes and times of these tests. ____________________________________________________________________________ 9 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ Class test One class test is written during normal lecture times. Students must write according to the groups and in the venues allocated to them. The date and scope of the class test will be communicated on ClickUP and during lectures. No excuses for the class test will be accepted! There will be no special (sick) test to replace the class test. Module tests Two module tests will be written during the semester. Consult UP Portal for dates, venues and times. The content covered in the test will be communicated on ClickUP. No excuses for module tests will be accepted! There will be no special (sick) test to replace a module test. • Examination Consult UP Portal for the date, time and venue. It is your responsibility to ensure that you write in the correct venue and the correct time. All excuses for the examination must be submitted to FACULTY ADMINISTRATION (EMB 1-11) within 3 working days of the date of the examination. • Supplementary examination Students qualify for a supplementary examination if they obtain a final mark of between 40% and 49% for FRK 111. Students must consult the official supplementary examination timetable for the date, time and venue for each module. 5.4 Re-submission of answer scripts Due to high volumes of students, the following procedure will be followed at the conclusion of any written assessment: If there are any queries regarding the marks awarded to a script, the full script, together with the prescribed form (refer Annexure A – page 19) should be submitted to Accounting One Stop within three days (including weekend days) of the scripts being returned to the students. No script will be accepted for a re-mark if: 1. it is not re-submitted within the prescribed period together with the prescribed form; and/or 2. any form of tipp-ex or pencil was used in the script. ____________________________________________________________________________ 10 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ ANY TAMPERING WITH MARKED SCRIPTS BEFORE HANDING IT IN FOR A REMARK IS A SERIOUS OFFENCE AND WILL LEAD TO DISCIPLINARY ACTION!! 5.5 Writing of tests and exams Students should be in the allocated venue 15 minutes before the official starting time. Students must present their student card when entering the venue and place it on their desk in front them for the duration of the test for the supervisors to check it. Students sit in rows behind one another and ensure that one seat remains unoccupied between each student, if the size of the venue permits this arrangement. Answer books will be distributed to students ten minutes before the official starting time and the cover page should be completed immediately. Note particularly the requirement that you should enter your initials in full (no first names), your studentnumber, your UNIQUE FRK111 NUMBER and lecturer's name with whom you attend classes. In respect of examination answer books, the telephone numbers at which the student can be reached during the examination period and thereafter, in view to a possible re-examination, should be entered on the cover page. The question papers are distributed five minutes before the official time. Students should note the following: • • • • • • the duration of the test/examination; the number of questions; the number of pages that the question paper comprises; that five minutes before the expiry of the prescribed time, they will be reminded of the time still available; that no pencils or red pens may be used, because such answers will not be marked; and they may read the question paper, but may not start writing before the supervisor officially gives them permission to do so. As soon as the time for writing has expired, students must immediately put down their pens and submit their scripts. No student may write for longer than the prescribed time, except in cases in which there are medical reasons and the student presents a letter from the University authorities granting permission in advance as proof thereof. Calculators may be used in tests and examinations. Defective pocket calculators or calculators left at home will under no circumstances be accepted as a reason for poor performance or as a reason for granting a special examination. Students may not share calculators during tests and examinations. Cell phones must be switched off during tests and examinations and may under no circumstances be used as pocket calculators. ____________________________________________________________________________ 11 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ Guidelines for the answering of questions in written tests and examinations: 1. 2. 3. 4. 5. 6. 7. 8. 9. 6. Approach the question paper positively. Plan the time that you should allocate to each question in accordance with the number of marks allocated to that question. First read the "Required" part of a question before answering the question. Read the information provided attentively. Think about how you want to present the answer before you begin to write. Work systematically and neatly. Provide a trace for the awarding of marks by, for example, indicating your calculations. It should be easy for the lecturer to award marks. Do not do your calculations in the area in which the remainder of your answer is given. Do it separately from the formal answer. Do not use the cover of the answer book to do calculations. Underline headings. Draw lines with a ruler. Number the question clearly and answer each question on a separate page. Show all calculations in pen. Never use a pencil for calculations in a test or examination. Do not spend more time on any particular question than is justified by the marks allocated to it. When you have completed a question, do a final overview of your answer to assess whether the answer is realistic. PRESCRIBED AND RECOMMENDED BOOKS Prescibed books: • • • • 123 of Financial Accounting: Work book (Part I) (Bezuidenhout, Cloete, Joynt, Nortjé-Rossouw and Van Pletsen) (available at Salt and Pepper, Hatfield). 123 of Financial Accounting: Question book (Goodey and Nortjé-Rossouw) Part I (available at specified book shops). Organisational manual (available from department – details available in class.) Suggested solutions to exercises in question book (available from department – details available in class) Recommended book: • This book can be consulted by students in order to enhance their knowledge and acquire and in depth understanding of topics: Accounting - An Introduction, Myburgh et al - 11th edition (available at bookstores) ____________________________________________________________________________ 12 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ 7. CLASS REPRESENTATIVES Your attention is drawn to the fact that we greatly emphasise the use of class representatives, either to solve problems or organise social liaisons. Please bring any problem that you encounter in class to the attention of these persons. They liaise between the group and the lecturer. The Dean and the Head of Department meet regularly with the class representatives where problems that the class representatives’ experience can be brought to the attention of the Dean and Head of Department. If you do not obtain a satisfactory reaction from your class representatives, feel free to communicate with the lecturer concerned or, thereafter, directly with the Head of Department. You class representative for FRK 111 is: GROUP NO ................……… SURNAME: .............................................. INITIALS: .............………. EMAIL ADDRESS.: ................................ 8. GENERAL 8.1 ClickUP Important information e.g. announcements, tests and exam papers of the previous year, test marks, additional questions, additional arrangements, etc., will be made available on Click-Up from time to time. Ensure that you have sufficient access and that you are able to retrieve your marks in order to verify it. 8.2 Prizes A prize for the best performer in FRK 111 will be awarded. 8.3 Admission to further years of study To proceed with Financial Accounting at the second year level, students must have passed all the modules of Financial Accounting (FRK 111 and 121) at the first-year level. If a student wants to change to another field of study where FRK 100 is a prerequisite, the student must have obtained an average of at least 65% in certain second semester courses, including FRK 121 and have passed the admission test for FRK 100. (See prerequisites and admission requirements in “Regulations and Syllabi – 2014” of the University of Pretoria.) ____________________________________________________________________________ 13 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ 8.4 Study material and intellectual property rights The intellectual property on lectures and study material vest in the University of Pretoria. No sound or video recording of whatever nature is therefore permitted during lectures without the written approval of the Head of Department. A violation of this regulation may lead to disciplinary action. ____________________________________________________________________________ 14 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ PART 2: STUDY COMPONENT 1. MODULE SPECIFICATIONS AND CONTENT The outcomes the student should attain during the course of a module include a specific level of competence, critical and specific outcomes. The level of competence refers to what a student should be able to do after completing the module. The critical outcomes (cross-field outcomes) indicate the general skills that the student should have acquired, e.g. be able to manage his own activities, communicate effectively, and work effectively with others as a member of a group. Specific outcomes on the other hand concern the outcomes related to specific learning areas of the module. The LEARNING GUIDE that you receive, indicates exactly what is expected from you for each learning area as well as on the completion of the module. The assessment criteria define the skill that is required in certain situations. An explanation of the skills, the level of thinking that is involved, as well as the terms to define it, is given below: Level of thinking Knowledge Description of the cognitive skills required Memorise Illustrative action to be carried out Name, describe, sort, identify, render, list Comprehension Insight, comprehension Explain, discuss, interpret, summarise Application Apply existing knowledge to Calculate, determine, different situations prepare, compile, demonstrate Analyse Divide contents into parts Analyse, contrast, investigate, distinguish Synthesis Combine separate parts into Develop, plan, create, a new whole integrate, compile Evaluate Make comparisons on the Judge, compare, criticise, basis of certain criteria Indicate choice, motivate Financial Accounting at first year level consists of two semesters, FRK 111 and FRK 121/122. A pass or a combined mark of at least 40% (calculated as the average of your semester mark and examination mark) must be obtained for FRK 111 before you will be allowed to continue with FRK 121/122. ____________________________________________________________________________ 15 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ The following is a schematic illustration of how the different semesters fit together. FRK 111 (Sem 1) Basic accounting: Procedures, systems, controls, etc. FRK 121/122 (Sem 2) Elements of financial statements and different types of entities After studying FRK 111 you should understand the nature, function and the development of accounting; be able to process accounting data with the help of subsidiary journals; be able to draft an elementary statement of comprehensive income and statement of financial position of a sole proprietor from applicable information, after making the necessary adjustments; have a basic knowledge of internal control and internal control measures in entities; be able to design a complete accounting system that will fulfil the requirements of a specific entity; understand the aim, nature and application of bank reconciliations, control accounts and VAT and be able to apply it in practical situations; be able to prepare elementary financial statements at an intermediate level for a sole proprietor from applicable information; and understand the nature and purpose of the conceptual framework and be able to explain how it relates to Statements of Generally Accepted Accounting Practice. To reach the level of competency required for FRK 111 (as stated above) you should be able to: organise and manage your learning skills responsibly and effectively; adopt the most effective learning strategy to achieve your learning goals; identify and solve problems using responsible decisions based on critical and creative thinking; demonstrate an understanding of the field of finance as a set of integrated systems by recognising that problem-solving does not exist in isolation; demonstrate your ability to communicate effectively using numerical and language skills in verbal and in written form; and work effectively with others as a member of a group. ____________________________________________________________________________ 16 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ This semester consists of 12 learning areas with the following content: Learning Area 1 Nature & function of accounting Learning Area 2 Financial position as reflected in the statement of financial position Learning Area 3 Financial performance as reflected in the statement of profit or loss and other comprehensive income Learning Area 4 The recording process Learning Area 5 Designing a complete accounting system Learning Area 6 Value added tax FRK 111 Learning Area 7 Internal control: control accounts Learning Area 8 Internal control:bank reconciliation Learning Area 9 Errors in the trial balance Learning Area 10 Adjustments Learning Area 11 The closing process Learning Area 12 Financial statements of a sole proprietor Enjoy your studies! ____________________________________________________________________________ 17 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ 2. PROPOSED WORK SCHEDULE 2014 January 1 February March RAG 2 3 LA 2 LA 4 4 April May RESES Worker’s day RESES No lectures RESES RESES LA 10 5 6 7 LA 7 8 9 10 LA 3 LA 5 11 LA 10 12 13 LA 6 14 LA 8 15 16 17 LA 4 18 Friday Time table Friday Time table LA 6 Good Friday LA 11 19 20 21 Human Rights Day Family Day 22 Monday Time table 23 LA 9 24 LA 4 LA 6 25 LA 12 26 27 Lectures commence Freedom day 28 Administration Public holiday 29 LA 1 No lectures 30 31 Lectures end No lectures RESES This schedule might change without prior notice. Consult ClickUP for the latest schedule. ____________________________________________________________________________ 18 2014 University of Pretoria, Economic and Management Sciences Financial Accounting FRK 111 _____________________________________________________________________ ANNEXURE A - APPLICATION FOR PAPER TO BE ADJUSTED DEPARTMENT OF ACCOUNTING RE-SUBMISSION OF FRK 111 ANSWER SCRIPT THIS FORM MUST BE ATTACHED TO THE FRONT PAGE OF YOUR TEST Initials and surname: Student number: I hereby apply to re-submit my answer script so that the marks can be reconsidered. Please pay attention to the following: Question no. Adding problem (Yes/No) My complete answer script is attached. My paper does not contain any pencil markings, neither was tipp ex used. Describe in detail any queries pertaining to the question number The following fellow student has checked my answer book and agrees with my interpretation of the memorandum: Initials and surname: Student number: _______________ Signature **FOR OFFICE USE: Date received __________ Date _______________ Signature Received by (print name) ____________ Date Signature of OneStop assistant ____________________________________________________________________________ 19 2014 University of Pretoria, Economic and Management Sciences
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