Topic EASY (30%) AVERAGE (50%)

1 Cash and Cash Equivalents 1

2 Cash and Cash Equivalents 1
3 Inventory 1
4 Inventory
5 Cash and Cash Equivalents 1
6 Cash and Cash Equivalents 1
7 Inventory 1
8 Cash and Cash Equivalents 1
9 Inventory 1
10 Inventory
11 Inventory 1
12 Trade and Other Receivables 1
13 Inventory 1
14 Cash and Cash Equivalents 1
15 Trade and Other Receivables 1
16 Trade and Other Receivables 1
17 Intangibles 1
18 Cash and Cash Equivalents 1
19 Property Plant and Equipment 1
20 Property Plant and Equipment
21 Intangibles 1
22 Trade and Other Receivables 1
23 Agriculture 1
24 Agriculture 1
25 Agriculture 1
26 Inventory 1
27 Inventory 1
28 Inventory
29 Trade and Other Receivables 1
30 Trade and Other Receivables 1
31 Cash and Cash Equivalents 1
32 Cash and Cash Equivalents 1
33 Trade and Other Receivables 1
34 Property Plant and Equipment 1
35 Cash and Cash Equivalents
36 Property Plant and Equipment 1
37 Property Plant and Equipment 1
38 Intangibles 1
39 Property Plant and Equipment 1
40 Trade and Other Receivables 1
41 Trade and Other Receivables
42 Trade and Other Receivables 1
43 Property Plant and Equipment
44 Property Plant and Equipment
45 Inventory 1
46 Property Plant and Equipment
47 Property Plant and Equipment
48 Property Plant and Equipment 1
49 Intangibles 1
50 Trade and Other Receivables 1
Total 15 25

No. of Items %
Cash and Cash Equivalents 10 20%
Trade and Other Receivables 11 22%
Inventory 11 22%
Agriculture 3 6%
Property Plant and Equipment 11 22%
Intangibles 4 8%
Total 50 100%
DIFFICULT (20%)

1
1

1
1
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