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BAB1014 FINANCIAL ACCOUNTING FOR

MANAGERS
Trimester 1, 2014/2015

Ayamas Shoppe Sdn Bhd


Submission date: 15/8/2014
Lecturer: Surenthiran A/L Panneerselvam
Prepared by:
Student ID
1131121231
1132702478
1141123385
1141124661
1141124663

Student Name
Fausia Dhea Marvitaayu Syamsir
Jasmeen Chan
Lai Su Yi
Lee Min Wei
Siah Soon Heng

Declaration by group leader


(This section is to be filled in the students own handwriting.)

I hereby declare that all group members names are correctly included in the above section. I
hold a copy of this assignment which I can produce if the original is lost or damaged. I certify
that no part of this assignment has been copied from any other students work or from any
other source except where due acknowledgement is made in the assignment.

Group leaders signature

: _____________________________

Group leaders name

: _____________________________

Group leaders student ID

: _____________________________

Date

: ____________________________

CONTENTS

1. Introduction............................................................................
.....................................3
a. Background

of

the

company...................................................................................3
b. Organization
structure.........................................................................................
...4
2. Procedure

to

set

up

an

account...................................................................................
.5
a. Company
registration.....................................................................................
.........5
b. Documentation
preparation....................................................................................
6
c. Legal
procedure........................................................................................
...............6
d. Software/Hardware
needed....................................................................................7
3. Accounting
process...................................................................................
....................8
a. Financing
activities.........................................................................................
.........9
b. Investing
activities.........................................................................................
..........9
c. Operating
activities.........................................................................................
......10
4. Accounting
information.............................................................................
.................11

a. Characteristics

of

information............................................................11
b. Users
of

accounting
accounting

information...........................................................................13
c. Decisions
making............................................................................................
.......13
5. Challenges..............................................................................
....................................14
6. Recommendations...................................................................
...................................16
7. Conclusions.............................................................................
...................................18
8. References..............................................................................
....................................19
9. Appendix.................................................................................
...................................21

Introduction
a. Background of The Company
According to the Assistant of Ayamas Manager Trainee, he has given
us few of information about The Story of Ayamas. The information that he
shown which is the Ayamas Conveniese Stock was introduced under the
flagship of KFC Holding (Malaysia) Bhd , the franchise holder for KFC
Family Restaurants in year 1988. The first in Malaysia to sell branded fresh
chicken and chicken product, Ayamas now offers the No.1 branded chicken
range in Malaysia.
Ayamas have established a popular reputation among Malaysians
for the high quality of our products. Furthermore, the business keeps
growing to include an ever-increasing range of product in every year.
Behind Ayamas, there is a support of a huge network. With its own
breeder or hatchery farm, broiler farm, feed mill plant, processing plant
retail chain and restaurant chain. Ayamas Company has to ensure strict
standards of quality every step of the way. Providing customers with
Ayamas chickens of the finest quality and freshness: with strict adherence
to the Jabatan Haiwan Malaysia (JBH) and Jabatan Kemajuan Islam
Malaysia (JAKIM), all Ayamas products are 100% halal.
Ayamas is also the main supplier of chicken product to fast food
chains in Malaysia like KFC and Pizza Hut. The company had also sales
network extends to supermarket and hypermarket shelves all over
Malaysia.

b. Organizational Structure
Ayamas Career Advancement Program Retail and Restaurant
Operations

Restaurant Manager
Mr Sadul B. Ibrahim

Shift Restaurant Manager


Mr Isham Ibrahim

Assistant Restaurant Manager


Miss Nor Robiah Osman

Assistant Manager Trainee


Mr Mohd Risham Tompang

Staf

Shahrul Fizam Zulkirel


Mohamad Alim
Siti Hawa Mausor

Procedure to Set Up an Account


a. Company registration
According to Mr Mohd Risham, the Assistant of Ayamas Manager
Trainee,

this

Ayamas

company

secretary

completes

the

company

registration process in around 10 days. The company has been licensed by


the Company Commission of Malaysia (CCM). The disbursement and total
fee for registration and setting up a new company with CCM is around
RM2000. The main activity of CCM Malaysia is to serve as an agency to
register businesses and incorporate company as well as to provide
business and company information to public. Manager provide the
documents and information to the secretary in order to proceed the
company registration process such as new companys business activities,
new companys name, identity card (Malaysia) of 2 director and

shareholders, residential address of all directors and shareholding


structure and shareholders. After receiving the documents, the company
secretary will submit the Form 13A (Company Name Search Application
Form) to CCM Malaysia for their approval of using the name in new
company. After the approval for new companys name has been received
from CCM, the company secretary will prepare the registration documents.
Therefore, the manager will sign all the registration documents at
company secretarys office as well as pay the full payments before the
secretary proceed to the next action. The company secretary will arrange
the Form 48A to be attested by the commissioners for Oaths and
stamping on the M&A (Memorandum & Articles of Association) by the
Stamping Office after receiving the payments.CCM Malaysia will issue the
Form 9 (Certificate of Incorporation) for new company. The issuance of
Form 9 indicates that new company has been successfully incorporated
with CCM Malaysia.

b. Documentation preparation
There are several basic documentation required for Registrar of
Franchise (ROF) application. The intention should include the following
information in the letter such as date of incorporation, commencement of
business, Ayamas Shoppe Sdn Bhd concept and background, franchise
experience, and the identity of proposed Malaysia master franchisee. It
also required certified true copy of incorporation from the relevant
agencies in the country of origin and the proof of trademark or intellectual
property mark registration. The company annual report and brochure with
photograph of the outlets is very vital and need to submit it (Tompang,
personal communication, July 16, 2014).
c. Legal procedure
As a report by the Assistant of Ayamas manager trainee, Ayamas
Shoope Sdn Bhd registers their business and obtain the necessary
licenses and permits. The business is registered under the Registration of
Business Act 1956 at the Commission of Companies Malaysia (CCM). It is
partnership with KFC holdings. Partnership is the relation which subsists
between persons carrying on business in common with a view of profit
(The National Archive, n. d). Partnership doesnt pay tax on its income but
share any profits or losses to the individual partners. Partnership must file
a tax return (Form 1065) that reports its income and loss to the IRS. In
addition, each partner reports share of income and loss on schedule K-1 of
form 1065. General partners are personally liable for the partnerships
debts and obligation. Each general partner can act on behalf of the
partners but need the partnership agreement permits. Ayamas company
disclose everything to their lawyer about the planning of the business. The
7

company also discuss with their lawyer the details needed for any
partnership

contacts,

employee

handbooks,

employee

consent

or

agreement forms, non-compete agreement and so on. Lastly, it must


obtain a federal tax identification number and speak with a tax
professional and set up a plan to control their taxes.

d. Software or hardware needed


Ayamas has selected Zap Business Intelligence software to improve
corporate performance with KFC and gain operational efficiencies. Zap
Business Intelligence will empower Ayamas and KFC employees to report
on and analyze information across systems including inventory, payroll,
finance, mobile delivery, and human resources. They will create reports,
scorecards, dashboards, Key Performance Indicators and ad-hoc analysis
to gain a shared understanding of performance and meet reporting
requirements efficiently (Zap, n.d). Zap Business Intelligent is a Microsoftbased

business

intelligence

(BI)

solution

that

delivers

corporate

information anytime, anywhere through a web browser (Tompang,


personal communication, July 16, 2014).

Accounting Process
Accounting is a technical business function that responsible for
recording, reporting and analyzing financial information. The purpose of
accounting is recording all the transaction accurately into Books of
Accounts. The accounting process also commonly referred to accounting
cycle, is the process that begins when the transaction takes place and
ends when the transaction is recorded in the books of accounts. It includes
a several steps that are used to analyze and record the business
transactions for a particular period. First, identifying and analyzing
business transactions. Second, make journal entries. Third, post to ledger
accounts. Fourth, adjusted the trial balance. Fifth, make an adjusting
entry. Sixth, adjusted trial balance. Seventh, preparing the financial
statements. Next, closing the books or accounts. Last, post-closing trial
balance (Deeptee, 2013).
At the seventh step, preparing the financial statements, the
financial statements are the end-products of an accounting system. The
financial

statements

include

Statement

of

Comprehensive

Income,

Statement of Financial Position or Balance Sheet, Notes to Financial


Statement, Statement of Changes in Equity and Statement of Cash flows
(Deeptee, 2013). A statement of cash flows is a financial statement which
summarizes cash transactions of a business during an accounting period
and classifies them into three sections, namely, cash flows from financing,
investing and operating activities.

a. Financing Activities Capital Contribution (Equity & Liability)


At the beginning of a companys life cycle, a person or group of
people come up with an idea for a new company. The initial money or
initial fund comes from the owners or it borrowed by the owners. For
example, borrow from a bank, friends or family. This is how the new
company is finances. The money that the owners put in the company is
classified as a financing activity. The financing activities section is one of
three sections on a company's statement of cash flows, the other two are
operating and investing activities (Basu, 2014).
From the interviewee, Mr Mohd Risham who has mentioned that
the initial money that the owners of the company, Mr Sadul bin Ibrahim
uses to start up the business is RM150, 000. Mr Sadul borrowed this initial
money from bank. Furthermore, the owners also get loans from bank since
the amount of initial money cannot cover up all the cost. The cost includes
salary paid, utility, rental, government tax, insurance, repurchasing stock,
pay dividends to shareholders, purchased the equipment and other
assets. Besides, the owners also take a long-term loan for business
operation and paid a higher interest from loan.
b. investing Activities Asset (Current and NonCurrent)
In general, investing activities involved in the purchasing and
disposing assets necessary for business operations (Simplestudies, 2012).
The owners or managers of the business use the initial fund to buy
equipment, and other assets they need to run the business. In other
words, they invest asset to their business in order to gain profit (Jan,
2013).

10

For this company, Ayamas Shoppe Sdn Bhd is involve more in the
cash outflows for a business. According to Mr Mohd Risham, he said that
the owners of the company use this amount of money or initial money do
the investment. He invested in the tangible assets. For example, cash
payment to purchase tangible assets such as building, equipment, land or
property and so on. He also involved in the purchasing motor vehicles in
order to deliver the products to the customer. Besides, he has invested in
the intangible assets such as copyright. The owners of the company also
purchase assets to replace the old and obsolete assets. For instance,
chair, desk and motor vehicles. In addition, he also purchases of other
investments such as share. He has done the cash payments to purchase
of shares of other companies.
Moreover, Mr Mohd Risham has mentioned that the owners also
involved in the cash inflows from investing activities. The cash inflows
from investing activities are cash receipts from sales of tangible and
intangible assets such as copyrights, disposal of property and equipment,
and cash receipts from sale of shares of other companies.
c. Operating Activities Operation (Revenue, Expenses etc)
Operating activities is day-to-day business activities of a company
which determine the companys net income or loss (Simplestudies, 2012).
The company starts to sell merchandise or services and make payments
for rent, suppliers and all of the company was established would be
classified as operating activities.
As a report by this company, Mr Mohd Risham states that the
yearly budget for this year is RM259, 702. The owners of the Ayamas
Shoppe Sdn Bhd, Mr Sadul operates the business by allocating some of
this money to pay for employee salary. They have 5 staffs and 2 managers
in the company. Furthermore, Mr Sadul also allocates the money to make
payments for suppliers, government taxes, insurance premiums, rental,
utilities and all of other costs of doing business. Mr Sadul also uses some
of the money to pay for debt monthly rather than pay for debt fully. In
11

addition, he also allocates the money to do the promotion and advertising


the companys product. They advertise their product through local paper,
magazine, internet and so on. He also spends for franchise fees around
RM5000 to RM7000. These all is involved in cash outflows from operating
activities.
In terms of the cash inflows from operating activities, it included
revenue from sales of goods and services. For example, the staffs sell the
products to the customer and deliver the product to the customers home.
The revenue that receives by the company is around RM115, 860.

4. Accounting Information
Accounting information is a piece of financial data indicating an
organization's

resources,

debts, revenues

or

expenses.

Accounting

information is essential to business operations. Below are some of the key


characteristics, user, and decision making of accounting information in
Ayamas Shoppe Sdn Bhd.
a. Characteristics of Accounting Information
Accounting information helps users to make better financial
decisions. Accounting information should satisfy the following criteria or
can be called as the key characteristics of accounting information which
are

understand

ability,

relevance,

consistency,

comparability,

and

reliability (Bragg, 2012). Before it can be regarded as considered as


beneficial in satisfying the needs of different user groups, there is general
agreement. Below are the key characteristic of accounting information in
Ayamas Shoppe Sdn Bhd:
i.

Understandability

12

In Ayamas Shoppe Sdn Bhd, the accounting information must be in


the understandable form in a way that it gives expression with
clarity of accounting information to users who are have a reasonable
knowledge of business and economic activities in the company.
Accounting information and financial statements have prepared in
such a way as to facilitate understanding of the user of the financial
statements. Information about complex matters also has presented
(Tompang, personal communication, July 16, 2014).
ii.

Consistency & Relevance


Consistency implies consistent treatment of similar items and
application of accounting policies. Ayamas Shoppe Sdn Bhd follows
the Government policies in preparing their accounting information.
Governments policies and legislations such as imposition of control
prices, changes in interest rates, methods of taxation or introduction
of new regulations. Ayamas in Malacca is considered as one of the
subsidiaries of the group company. Therefore, all of the accounting
information has been sent to their headquarters in Kuala Lumpur.
The process of all the reports will be stand selected in there which
make it easier to ensure that there is no imbalance arises from all
Ayamas spread throughout Malaysia and also to accelerate their
form of corporations. These actions include initiatives to further
enhance the company's debt and improving operational structuring
(Tompang, personal communication, July 16, 2014).

iii.

Comparability
Accounting information and financial statements should be equipped
in such a way as to assist assessment of entity information during
time. Comparatives results when different enterprises apply the
same accounting management to similar occurence. Obedience with
International Accounting Standards helps to increasecomparability.
The accounting information in Ayamas Shoppe Sdn Bhd is in the
comparative form that implies the ability for users to be able to
13

compare similar companies in the same industry group and to make


comparisons of accomplishment over time. The majority of the work
that goes into setting accounting standards is based around the
need for comparability (Bragg, 2012).
iv.

Reliability
Reliability is the quality of information that authorized users to
depend on it with collateral. This means it is examined, has faithful
presentment, and is reasonably free of errors and bias. The
accounting information in Ayamas Shoppe Sdn Bhd financial
statements is reliable and that is presented in truthful and accurate
matter because they have been prepared on accounting principles
and bases consistent with those previously adopted in the
preparation of audited financial statement (Tompang, personal
communication, July 16, 2014).

b. Users of Accounting Information


Accounting information is useful for several of parties. Accounting
sets to satisfy the needs of a wide range of users. Users of financial
information may be both internal and external to the organization
(ACCOUNTINGVERSE FOR ALL THINGS ACCOUNTING, 2014). The user
accounting information of Ayamas Shoppe Sdn Bhd is presented to
internal users and usually in the form of management accounts, forecasts,
budgets,and financial statements which is their manager of every
ayamass branches. Managers are the main internal users of accounting
information. Managers need the information for making various decisions.
14

Managers need the information to protect the property of business from


fraud, mismanagement, to plan for future, to make specific decision and
to measure the performance. Ayamas Shoppe Sdn Bhd never discloses the
accounting

information

to

the

external

users

(Tompang,

personal

communication, July 16, 2014).


c. Decision Making
Decision making is the process by which managers or top
management respond to opportunities and threats that confront them by
analyzing

options

and

making

determinations

about

specific

organizational goals and courses of action. Accounting information helps


users to make better financial decisions. An experienced accountant will
prepare financial reports that provide the specific information needed by
management to reach a decision. That is, the accountant does not just
issued the same boiler plate reports, month after month. It may also be
necessary to create new reports that deal with new situations confronting
a business (Bragg, 2012).

Challenges
There are sort of challenges that have met by the Ayamas Shoppe
Sdn Bhd since they have established. From the interview conducted, the
challenges that Ayamas encountered is the halal and non-halal issue
(Tompang, personal communication, July 16, 2014). As the year before,
Ayamas collaborated with Ayam A1 Company. In order to avoid
15

unnecessary conflict between the two companies, the food that Ayamas
and Ayam A1 provided is the halal and non-halal poultry products
respectively since the issue happened. This challenge has caused these
two companies to split and run their business operation in their own
system.
The other challenges that Ayamas Shoppe Sdn Bhd has overcame
is the inventory shortage during the special day from their customer
(Tompang, personal communication, July 16, 2014). When the company
receives orders from the catering service order, the company might face
the problem when the supply of stock is not in time and limited inventory.
The ways to overcome this challenge is that they find other nearby outlets
which in the same area to supply more inventories in order to solve the
problem. Hence, there is adequate inventory to be sold to their customers.
Ayamas Shoppe Sdn Bhd also has encountered their challenges
when come to find the poultry manufacturing industry suiting their
business

know-how

and

business

format

(Tompang,

personal

communication, July 16, 2014). In other words, they need to consider on


the compatibility of the company with their supplier. To elaborate the
problem in the clearest manner, the Ayamas need more supply of poultry
during the festive season, but they need to ensure that the poultry
manufacture industry possesses the same concept and system in
progressing their product to finalized product such as the process and
method in preparing, washing, cutting, marinate, package the chicken and
distribute it. Mr Mohd Risham, the assistant manager in this Ayamas outlet
has also claimed that there is only two major poultry manufacturing
industry are the nearest to them. Hence, the choice made to complement
to the right poultry manufacturing industry is a matter in this scenario as
they cannot rely on any other industries other than in these two industries
due to the geographic factor.
As mentioned in earlier section, the halal and non-halal product
issue has brought to a negative impact on the business of Ayamas. As the
product focusing has been changed and the company has split in isolation,
16

the business of Ayamas has dropped and the profit is relatively reduced as
compared to previous days. To overcome this, the company has found
their way to promote the special offering and promotion to customer by
distributing flyers, publicize the poster at anywhere else. Besides, the
carnival and promotional events like Mega Jualan Hebat will be held
where offering the discount price and product sales in whole Malaysia for
that product.
The Ayamas also found it challenging to compete with their rivalry.
Every kind of businesses must have their own competitors. In order to
capture the target market and potential customer, the key elements to
consider is the strength and location of the company (Roger, 2000). From
the interview, Mr Mohd Risham stated that their competitors not only are
fast food restaurant such as Pizzahut but also the slow food restaurant as
they also have the similar product type to be sold such as Mori and
Windmill Station. The other factors cause this problem to be happening is
also include the location of a business. The location of the Ayamas is quite
far from the residential area. Despite these drawbacks, Ayamas has
focused on product differentiation as they sell the fast food packages,
frozen food is distinctive to the usual restaurant do. Ayamas implement a
Fullmoon Set that included a different bundle of food in each set to
promote their set meal (shown in Figure 1.2 in Appendices). The Ayamas
outlets also provide air-conditional space to offer their customers have
dine-in service and experience once they have done purchasing.
On the interviewers side, the challenges met are the time conflict
between the group members. The interview has been conducted
successfully in spite of the difference of schedule from different members
have.

17

6. Recommendations
Ayamas Shoppe Sdn Bhd is more suitable to get the short-term
loan. Short-term loan have a maturity of one year or less. They should be
repaying to the lender within one year (Peavler, 2014). Short-term loan
more frequently used for working capital requirements or day-to-day
operations of the business. For example, Mr Sadul, the owners of the
company make payments for employee salaries, suppliers, government
taxes, rental and etc. There are 4 main types of short-term debt which are
overdraft, letter of credit, short-term loan and bill of exchange. An
overdraft is an extended of credit from a lending institution. When a
company has an overdraft agreement with a bank, it can draw down or
transmit cash from its account beyond the available balance. Moreover, a
letter of credit is a letter from bank guaranteeing a buyers payment to a
seller, that a seller will receive the amount in the credit period. Next, a
short-term loan is a loan that must be repaid within a year with interest.
Furthermore, a bill of exchange is a document that binds one party to pay
a fixed sum of money to another party at a particular future date (Mitchell,
2013).
There

have a

several

advantages

of

short-term

loan.

The

advantage of short-term loan is it is a quick way to get liquidity for the


business, in particular SMEs, the person who do not have large pool of
reserve funds for emergency uses. Besides, the short-term loan is usually
easier to negotiate compare to long-term loan and equity financing, as the
financier faces quite lower credit risk. Due to easy of negotiation, shortterm loan can be used to free up funds in the business for good
investment opportunities. Furthermore, most of the short-term debt
instruments can be obtained without having to vow a considerable
amount of collateral, as long as the borrowing company has comparatively
stable operations and turnover rate. Last but not least, the cost of
servicing short-term credit is less taxing on the company. Short-term loans
typically offer lower interest charges and the majority of suppliers do not
charge interest at all until the credit allowance period is breached.
18

In addition, Ayamas Shoppe SdnBhd should select Enterprise


Resource Planning System (ERP) software to improve in their procedures.
ERP

software

consists

of

multiple

application

such

as

customer

relationship management (CRM) software; accounting application; sales


software; order-tracking tools; invoicing software; project-management
and payroll programs. By using these software, business can dramatically
cut maintenance and training costs, ensure all data is consistent and upto-date

and

reduce

software

expenses.

ERP

systems

have

more

advantages compare with the disadvantages. The advantage is ERP


systems connect the necessary software in order for accurate forecasting
to be done. This system also can integrate among different functional
areas in an organization to ensure proper communication, productivity
and efficiency. It orders tracking, from acceptance through fulfilment.
Reduce paper documents by providing on-line formats for quickly entering
and retrieve information is one of the advantages. It also can improve
timeliness of information by permitting, posting daily instead of monthly
and have greater accurateness of information with complete content,
better presentation, fully satisfactory for the auditors. It helps to achieve
competitive advantage by improving its business process. Besides that,
the disadvantage is customization of the ERP software is limited. Many of
the integrated links need high exactly in other applications to work well.
ERP are often seen as too rigid and too difficult to adapt to the specific
workflow.

19

7. Conclusions
In conclusion, this assignment has given students chance to
understand and analyze the procedure of business setup and the
challenges they overcome. For Ayamas Shoppe Sdn Bhd, they are
considered as a stable accounting company as they maintain a wellgrowth business though they have been challenged by the rivalry. From
this assignment experience, students have acquired the knowledge of
maintain a good accounting process in monitor well in finance, investment
and operation besides the knowledge from chance to conduct interview. In
brief, this assignment has benefit students to be prepared on their
accounting knowledge in their career future.

20

8. References
A, D. (2013, August 9). Accounting Process. In Buzzle. Retrieved July 4,
2014, from http://www.buzzle.com/articles/accounting-process.html
Basu, C. (2014). Examples of Financing Activities. In Small Business by
Demand Media.

Retrieved June 24, 2014, from

http://smallbusiness.chron.com/examples-financing- activities37342.html
Bragg, S. (2012, December 30). What are the characteristics of useful
accounting information? In Accounting Tool. Retrieved August 1, 2014,
from

http://www.accountingtools.com/questions-and-answers/what-

are-the-

characteristics-of- useful-accounting-informatio.html

Jan, O. (2013). Cash Flows From Investing Activities. In


AccountingExplained. Retrieved June

24, 2014, from

http://accountingexplained.com/financial/statements/cash-flowinvesting-activities
Mitchell, B. (2013, January 30). Short-term vs. Long-term Loans. In The
Small Business Fund

Secured Debt Financing for Small Business.

Retrieved July 5, 2014, from


http://www.thesmallbusinessfund.com/blog/2013/1/30/short-term-vslong-term- loans.html
No.1 Company Registration Firm in Malaysia. (n.d.). In NBC Group of
Companies. Retrieved August 1, 2014, from http://www.nbc.com.my/
Peavler, R. (2014). Short-Term Business Loans. In About.com Business
Finance. Retrieved

July 5,

2014, from

http://bizfinance.about.com/od/businessloans/qt/short-termbusiness-loans.htm

21

small-

Roger, C. R. (2000).10 Common Mistakes for Prospective Franchisees.


Retrieved July 13,

2014, from

http://www.inc.com/articles/2000/01/14880.html
The National Archive. (n. d). Retrieved August 2, 2014, from HM Revenue
and Custom:

http://webarchive.nationalarchives.gov.uk/

+/http://www.hmrc.gov.uk/manuals/bim

manual/bim72505.htm

Users of Financial Statements. (2014). In ACCOUNTINGVERSE FOR ALL


THINGS

ACCOUNTING. Retrieved August 1, 2014, from

http://www.accountingverse.com/accounting-basics/users-offinancial-

statements.html

What are operating activities in accounting?. (2012, July 31). In


Simplestudies. Retrieved

June 24, 2014, from

http://simplestudies.com/what-are-operating-activities-

in-

accounting.html
What is the difference between investing and financing activities?. (2012,
August 5). In

Simplestudies. Retrieved June 24, 2014, from

http://simplestudies.com/what-is-the-

difference-between-investing-

and-financing-activities.html
Zap. (n. d). Zap Business Intelligent. Retrieved August 2, 2014, from
http://www.zaptechnologyafrica.com/Products/ZapBusinessIntelligence.asp
x

22

9. Appendix
Figure 1.1 The
Fullmoon

Set

Gift Pack

that

presented

by

Ayamas

Figure

1.2

The

coupon

discounted set meal shown

23

for

Figure 1.3 The picture taken for interview to Ayamas

24