CHAPTER 2 CYBER

CHAPTER 2 : BUSINESS MANAGEMENT &
ACCOUNTING BASICS

DFT30103
CYBERPRENEURSHIP

SESSION 2 : 2021/2022
F-RRZ/JTMK PMS

LEARNING OUTCOME

• CLO1 :
– Discover the basics of cyberpreneural
management, financing and marketing in
various social media mix used in order to
be a successful cyberpreneur. (C2, PLO1)
• CLO2 :
– Practice good leadership and
management skills in delivering business
plan for future expansion. (A2, PLO5)

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TOPICS

• 2.1 Understand the management in
business
• 2.2 Propose the formation of a new business
• 2.3 Explain the business support system
• 2.4 Understand accounting basics

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TOPIC 2.1

Understand
The Management In
Business

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THE MANAGEMENT
IN BUSINESS

• The purpose of management is to set goals for
the company and to help meet those goals as
efficiently and effectively as possible.

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THE MANAGEMENT
IN BUSINESS

• The four functions of management are:

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1. Planning
2. Organizing
3. Leading
4. Controlling

Some managers may
primarily focus on one or
two of these functions.

THE MANAGEMENT
IN BUSINESS

• The four functions of management are:

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Sme managers may
primarily focus on one or
two of these functions.

THE MANAGEMENT
IN BUSINESS

• Planning
– Planning involves figuring out the resources that are
needed and the standards that must be met.

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Sme managers may
primarily focus on one or
two of these functions.

THE MANAGEMENT
IN BUSINESS

• Planning
– There are 5 types of planning:
1. Missions and objectives
2. Strategies and polices
3. Procedures and rules
4. Programs
5. Budgets

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THE MANAGEMENT
IN BUSINESS

• Planning
– Importance of planning:
Emphasizes the achievement of goals
To facilitate the evaluation
Reduce risks and losses
Division of tasks
Identify opportunities and threats

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THE MANAGEMENT
IN BUSINESS

• Organizing
– A manager is responsible for organizing people, work
processes, and equipment.
– Importance of organizing:
Determination of work
Division of labor
Collect duties
Coordinate work

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THE MANAGEMENT
IN BUSINESS

• Organizing
– A manager may be involved in creating an
organizational chart.

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THE MANAGEMENT
IN BUSINESS

• Organizing
– A small firm may have
only one top-level
manager.
– Middle managers are
often responsible for
various departments in
a business.

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THE MANAGEMENT
IN BUSINESS

• Organizing
– Supervisors, office managers, and crew leaders are
types of operational managers.

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THE MANAGEMENT
IN BUSINESS

• Leading
– Leading involves:
Setting standards
Delegating work
Enforcing policies
Resolving conflicts
– Importance of leading:
Delegates tasks
Facilitate communication
Motivate employees
Coordinate tasks

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THE MANAGEMENT
IN BUSINESS

• Leading

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THE MANAGEMENT
IN BUSINESS

• Controlling
– Controlling involves several tasks, including
monitoring customer satisfaction.
– Importance of controlling:
Accuracy of information
Punctuality
Avoiding mistakes
Reasonable criteria
Actions

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THE MANAGEMENT
IN BUSINESS

• Controlling

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TOPIC 2.2

Propose Formation OF A
New Business

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• One of the first things an entrepreneur must
decide on before embarking on his venture is
the proper from of business ownership.
• Selecting the right from of business ownership is
important because:

– The form of business ownership will determine how the
business is organized
– How the money that flows in and out
– How the business is taxed

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Factor in selecting a business ownership

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Capital
Personal
assets

Span of
control

Sharing
information

TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Capital
– The main element that determines the type of business
– If the individual possesses a small amount of capital, he
should venture in a sole proprietors instead a company.
– This is because the cost of forming a company is relatively
high.
• Personal asset
– Have to be taken into account when selecting the kind of
business one wants to venture in.
– Liable to the creditor if losses are incurred either in a sole
proprietor or partnership.
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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Span of control
– Refers to the number of subordinates a supervisor has.
– If an individual wants to have a bigger span of control and
authority, sole proprietorship is the best form of
ownership.
• Sharing of information
– If an individual decides not to share information with his
counterparts, it is advisable for him to form a sole
proprietorship.
– This is because in partnership and companies, there is no
confidential information the partners, members of the
company or creditors.

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• A business can be defined as an organization that
provides goods and services to others who want or
need them.
• It includes every form of trade, commerce,
craftsmanship, occupation, profession or other
activities that is carried out for the purpose of
maximizing profit.

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• There are five (5) forms of business:
– Sole Proprietorship
– Partnership
– Limited liability partnership (LLP)
– Private Limited Company
– Public Limited Company

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Sole Proprietorship
– is a business owned by one person for-profit.
– The owner may operate the business alone or may
employ others.
– The owner of the business has unlimited liability for
the debts incurred by the business.
– Examples: tailor shops, beauty saloons, restaurants,
launderettes and mini market

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Sole Proprietorship

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Sole Proprietorship

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Partnership
– is a business owned by two or more people.
– each partner has unlimited liability for the debts
incurred by the business
– 3 typical classifications:
general partnerships
limited partnerships
limited liability partnerships

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Partnership

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Limited Liability Partnership
– A partnership where the individual partner’s own
liability is generally limited.
– At least two partners, no maximum limit
– Partners can be individuals or body corporate
(company or other LLP)
– LLP provides limited liability status to its partners and
offers the flexibility of internal arrangement through
an agreement between the partners.

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Limited Liability Partnership

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Private Limited
– cannot sell shares to the public
– distinguished by the appellation Sendirian Berhad
(Sdn Bhd or S/B)
– is limited to 50 members, minimum 2 members
– A minimum paid-up capital of only RM2 is needed to
start a private
– limited company

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Private Limited

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Private Limited

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Private Limited

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Public Limited
– source their capital by selling shares to the public
– distinguished by the appellation Berhad (Bhd)
– public limited companies have no member limit
– need a paid-up capital of not less than RM40mil or
RM60mil

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Public Limited

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TYPES & CHARACTERISTICS
OF BUSINESS OWNERSHIP

• Public Limited

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REGISTRATION PROCEDURE
FOR BUSINESS OWNERSHIP

• Business includes every form of trade, commerce,
craftsmanship, calling, profession or other activity
carried on for the purposes of gain, but does not
include any office or employment or any charitable
undertaking or any occupation specified in the
schedule under the provisions of the Business
Registration Act 1956 (ROBA 1956).
• Business that may be registered under the ROBA
1956 is a business operating in West Malaysia which
includes Peninsular Malaysia and the Federal
Territory.
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REGISTRATION PROCEDURE
FOR BUSINESS OWNERSHIP

• General guide
– Register the business not later than thirty (30) days from
the date of commencement of business.
– A new business registration may valid for a period of one
(1) year and does not exceed five (5) years on each
registration.
– The nature of the registered business should not
contravene any laws or likely to be used for unlawful
purposes or any purpose prejudicial to or incompatible
with the security of the Federation, public order or
morality.

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REGISTRATION PROCEDURE
FOR BUSINESS OWNERSHIP

• General guide
– Business Registration Certificate can be obtained within
one (1) hour from the payment transaction is made.
– A person who carries on business without registering a
business commits an offence under the ROBA 1956 and if
found guilty be fined not exceeding RM50,000.00 or
imprisonment for a term not exceeding two (2) years or
both.
– Even though businesses have been registered with SSM,
business owners are responsible to obtain licences,
permits or approval letters from other relevant authorities
in order to operate their businesses.
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REQUIREMENT IN STARTING
A BUSINESS

• Prerequisite to register a business
– A business registered must fulfil Section 2: Interpretation
under the Business Registration Act 1956 & Command of
Business Registration 1957;
– The business owner must be a Malaysian citizen or
permanent resident and must be eighteen (18) years old
and above;
– The business conducted must operate in Peninsular
Malaysia and the Federal Territory of Labuan.
– Only owner or partners is allowed to submit an
application.

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PROCEDURE IN REGISTERING
A BUSINESS

• Business may be registered using personal name or
using a trade name.
– The business name using personal name as stated in the
identity card is not required to apply for business name.
Example: Ruslan bin Mohamed, Siow Ah Thai or, Ramasamy
a/l Mutusamy
– Trade Name is the name of the proposed business and
must obtain prior approval from the Registrar of Business.
Example: Kedai Dobi Mewah, Lucky Star Catering or, ABS
Unggul Enterprise.

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PROCEDURE IN REGISTERING
A BUSINESS

• Complete the Business Registration Form (Form A)
with the following information:
– Business name
– Commencement date of business
– Principal place of business
– The address of the branch of business (if any)
– Information of owner and partners
– Type of business carried out
– Provide a copy of the Partnership Agreement (if any)

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PROCEDURE IN REGISTERING
A BUSINESS

• Every business owner and partners must sign the
completed Form.
• Owner / all partners to be present at the counter for
registration.
• Documents to be attached are as follows:
– Permit, licence or supporting letter for the type of business
e.g Nurseries (Department of Social Welfare),
Kindergarten, Tuition Centres, Schools/College (Ministry/
Department of Education); and
– Approval or Supporting Letter from relevant agency if
required by the Registrar of Business.
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PROCEDURE IN REGISTERING
A BUSINESS

• Registration fee
– Sole proprietorship using a personal name as
stated in the identity card – RM30.00
– Sole proprietorship or partnership using trade
name - RM60.00
– Registration of branches – RM5.00 for each branch
– Business Information Print-out – RM10.60

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PROCEDURE IN REGISTERING
A BUSINESS

• Registration fee

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Activi​ty

​Fee​s

​New Registration

Trade Name – RM60 per year
Personal Name -RM30 per year
Branch (s)-RM5 per year for each branch

Business Updates

RM20
Branch(s) – RM5 per year for each branch

Business Renewal

Trade Name – RM60 per year
Personal Name -RM30 per year
Branch (s)-RM5 per year for each branch

Business Information

​RM10

PROCEDURE IN REGISTERING
A BUSINESS

• Registration can be made online through the Ezbiz
Online. (https://ezbiz.ssm.com.my)
• For more details, visit Companies Commission of
Malaysia (SSM) website for more information on
Fees, Business Name Registration Guide dan New
Business Registration Guide.
(https://www.ssm.com.my)

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VARIOUS WAY TO
START A BUSINESS

• Various ways to start a business:
– Establishing a new business
– Buying an existing business
– Running a franchise.

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VARIOUS WAY TO
START A BUSINESS

• Establishing a new business

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Have A Capital Understand How To Manage Financial Business.

Knowledge About Business Environment

Product / Service / Areas Of Business / Facilities / Marketing

Legal Compliance Business Laws / Business Procedure

VARIOUS WAY TO
START A BUSINESS

• Establishing a new business

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ADVANTAGES

DISADVANTAGES

Have complete control over the
business.
Difficult to obtain the initial
finance

Can choose and set-up every
aspect of the business (products
and services, premises,
equipment, suppliers, staff).

Not have an established customer
base

Can develop business and grow
over time
Have to compete with strong,
existing businesses

Have more freedom

Business may not be profitable at
first

VARIOUS WAY TO
START A BUSINESS

• Buying an existing business
– What type of business should you buy?
– Finding a business to buy
– Research the Business’s history and finances
– Closing the deal

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VARIOUS WAY TO
START A BUSINESS

• Buying an existing business

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ADVANTAGES

DISADVANTAGES

There is an existing customer base.

Invest a large amount of fee, and will
also have to budget for professional fee
for solicitors, accountants, or
renegotiate any outstanding contract.

Do not have to purchase equipment
and stock.
The business may have financial or legal
problems.

Previous financial records give you an
estimate of running costs and profits.
The business's success may depend on
the skills and experience of the
previous owners.

Experience employees & the product
already demonstrated in market
The previous owners may be selling as
they see tough times
ahead so you may not be able to grow
or expand the business.

VARIOUS WAY TO
START A BUSINESS

• Running a franchise
– A franchise is a right granted to an individual or group to
market a company's goods or services within a certain
territory or location.
– An individual who purchases and runs a franchise is called
a franchisee. The franchisee purchases a franchise from
the franchisor.
– The franchisee must follow certain rules and guidelines
already established by the franchisor, and in most cases
the franchisee must pay an ongoing franchise royalty fee,
as well as an up-front, one-time franchise fee to the
franchisor.
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VARIOUS WAY TO
START A BUSINESS

• Running a franchise

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ADVANTAGES

DISADVANTAGES

Supported by the franchisor and have
access to training, information and
resources.

Cannot run business independent of
the franchisor.

Market exposure is higher than with
most businesses as business is an
established brand.

May not be able to make changes to
business (restricted by franchise
agreement)

Expenses may be lower through the
collective buying power of the
franchise. Risk is reduced and is shared
by the franchisor.

Reputation can suffer if other
franchisees have a poor reputation.

Have exclusive rights in your territory.
The franchisor won't sell any other
franchises in the same region.

Reduced risk means you might not
generate vast profits

VARIOUS WAY TO
START A BUSINESS

• Running a franchise

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VARIOUS WAY TO
START A BUSINESS

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TOPIC 2.3

Business Support System

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TYPES OF BUSINESS
SUPPORT SYSTEM

• Types of business support system in Malaysia
– Financial, marketing, technical and technology
support
– Management and entrepreneurship training
– Research and project recognition

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TYPES OF BUSINESS
SUPPORT SYSTEM

• Financial, marketing, technical and technology
support
– Financial support
Provide funding to start a business or implement a business
Provide financial support in the construction of the plant,
the purchase of office equipment, purchase of machinery
and also used as working capital.
Example : MIDF, MARA, Bank Pembangunan Malaysia,
AgroBank, Bank of Malaysian Industry

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TYPES OF BUSINESS
SUPPORT SYSTEM

• Financial, marketing, technical and technology
support
– Marketing support
Are all efforts for the powerful and increasing sales of goods
and services offered in the industry
Will provide support services to entrepreneurs in the
distribution, produced by entrepreneurs in the outside the
country.
Example : MITI, FAMA, PERNAS EDAR, MATRADE, MIHAS

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TYPES OF BUSINESS
SUPPORT SYSTEM

• Financial, marketing, technical and technology
support
– Technical & technology support
To increase the technical knowledge available among the
entrepreneurs to attend the education provided.
Usually served by skilled staff and trained to use modern
tools from within and outside the country.
Example : MARA, MARDI, SIRIM, MPOB, FRIM

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TYPES OF BUSINESS
SUPPORT SYSTEM

• Management and entrepreneurship training
– Offering courses and training on the systematic
management of financial, quality control, sales, marketing
– To provide encouragement and support in order to
improve the business
– Example : MEDEC, MARA, SIRIM, MARDI

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TYPES OF BUSINESS
SUPPORT SYSTEM

• Research and project recognition
– Doing research on marketing, technology, statistics and
other
– Making research-based product such as a wood product,
textiles, machinery and other engineering
– Example : MARDI, SIRIM, Institute of Higher Education,
FAMA, MIDF

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TOPIC 2.4

Accounting Basics

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Accounting &
Financial Plan

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• The art of recording, classifying, and
summarizing in a significant manner and in
terms of money, transactions and events
which are, in part at least of financial
character, and interpreting the results
thereof.

Accounting

• The process of estimating the capital
required and determining it’s competition.
• It is the process of framing financial policies
in relation to procurement, investment and
administration of funds of an enterprise.

Financial
Plan

Important Of
Financial Management

• Importance of financial management
– Basis of success
– Optimum allocation and utilization of resources.
– Measurement of performance and efficiency
– National important
– Useful for business managers
– Useful for customers or users
– Useful for society

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Financial Statements

• Financial statements (financial report) is a formal
record of the financial activities and position of a
business, person, or other entity.
• They typically include basic financial statements,
accompanied by a management discussion and
analysis
– A balance sheet
– An income statement
– A Statement of changes in equity
– A cash flow statement

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

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Owner
Equity
Liabilities

Assets

Revenue

Expenses

Assets, Liabilities,
Owner Equity, Expenses & Revenue

• Assets
– A resource that owned or controlled by a company
– Provide a benefit in current and future periods for the
business
– Can use to generate profits today and in the future
– Assets are categorize into;
current assets
long-term assets (fixed asset)

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

• Assets

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

• Liabilities
– Defined as an obligation of an entity arising
from past transactions or events, the settlement of which
may result in the transfer or use of assets, provision of
services or other yielding of economic benefits in the
future.
– A debt owed from one company to a person or company
that is not an owner of business

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

• Liabilities
– Like assets, liabilities are categorized into current and long-
term.
– Example of Liabilities:
• bank loan/ overdraft
• interest payable
• tax payable
• account payable / noted payable
• borrowing from parent company
• inter company account payable
• salary payable

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

• Liabilities

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

• Owner Equity
– Net assets
– The owners’ claim to company assets after all of the
liabilities have been paid off
– If the business assets were liquidated to pay off creditors,
the excess money left over would be considered owner’s
equity.
– This figure represents the total amount invested by the
stockholders plus the accumulated profit of the business.
– The accounting equation for owners’ equity is
Assets – Liabilities = Owner Equity

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

• Owner Equity
– Example: Tony’s Pizzeria
He just started the company this year, so there is no
beginning capital account.
At the end of the year he made $20,000 of profit,
contributed $10,000 of equipment, and took out $5,000 in
cash.
Tony’s ending owner’s equity would be $25,000 ($20,000 +
$10,000 – $5,000).

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

• Expenses
– Expenses are the cost of assets consumed or services used
in the process of earning revenue.
– Representing the cost of doing business.
– Common expenses are:
salaries expense
rent expense
utilities expense
tax expense, etc.

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

• Revenue
– Revenues result from business activities entered into for
the purpose of earning income.
– Common sources of revenue:
sales
fees
services
commissions
interest
dividends
royalties and rent

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Assets, Liabilities,
Owner Equity, Expenses & Revenue

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Functions & Elements Of
Financial Statements

• Your financial statements should include ;
– Income statement (Profit & Loss account)
– balance sheet
– cash-flow statement

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Functions & Elements Of
Financial Statements

• Income Statement
– also called an Profit & Loss account
– is a financial statement that reports a company’s revenues
and expenses for a given period of time.
– the statement shows the profitable of a company for a
time period
– It have 2 major section:
Sales
Expenses
(Sales – Expenses = Net Income)

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Functions & Elements Of
Financial Statements

• Income Statement

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Functions & Elements Of
Financial Statements

• Income Statement
– Sales.
This is the gross revenue generated from the sale and
allowances (reduction in price for discounts taken by
customers).
– Cost of goods sold.
This is the direct cost associated with manufacturing. These
costs include materials used, direct labor, plant manager
salaries, freight and other costs associated with operating a
plant (for example, utilities, equipment repairs, etc.).

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Functions & Elements Of
Financial Statements

• Income Statement
– Gross profit.
The gross profit represents the amount of direct profit
associated with the actual manufacturing. It's calculated as
sales less the cost of goods sold.
– Operating expenses.
These are the selling, general and administrative expenses
that are necessary to run the business. Examples include
office salaries, insurance, advertising, sales commissions and
rent.

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Income Statement
– Net profit.
This is the "bottom line" earnings of the business.
If the net amount of revenues and gains minus expenses and
losses is positive, the bottom line of the profit and loss
statement is labeled as net income.
If the net amount (or bottom line) is negative, there is a net
loss.

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Income Statement

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Balance Sheet
– The balance sheet uses the accounting equation
(assets = liabilities + owner’s equity)
– Show a financial picture of the business on a specific day
– Lists all of the assets that a company owns as well as the
debts owed by the company and the owner’s interest or
ownership share in the company

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Balance Sheet
– Balance sheet is known as double entry bookkeeping –
enable you to check that all transactions are recorded
properly.
– Increase in asset will cause increment in equity or
liabilities.
– To balance it, Total Asset – Total Liabilities = Owner Equity
which represent past income / invested capital + income
earned during current accounting period.

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Balance Sheet

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Balance Sheet

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Balance Sheet

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Cash Flow statements
– Summarizes how changes in balance sheet accounts affect
the cash account during the accounting period
– It also reconciles beginning and ending cash and cash
equivalents account balances
– The CFS allows investors to understand how a company's
operations are running, where its money is coming from,
and how it is being spent.
– Like the income statement, the cash-flow statement
measures financial activity over a period of time.

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Cash Flow statements
– Show only cash: cash coming in and cash going out, and
balance of cash at the end of designated periods of time.
– The cash flow statement is useful in the determination of
the company’s liquidity in a given period of time.
– Cash Balance = Starting Cash + Total Inflows – Total
Outflows
– Projection should be made for 12 months period then
extended to four years or more.

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Cash Flow statements
– Format of Cash Flow Statements

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Cash Flow statements

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Cash Flow statements

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Functions & Elements Of
Financial Statements

• Cash Flow statements

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Internet Tools Or Application
To Manage Financial Statements

• 4 Best Tools for Creating a Financial Statement:
– Microsoft Excel
– NetSuite ERP
– Adaptive Planning
– Intacct

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Exercise

• Determine the net
income (or net loss) of
Business Consulting
Company by preparing
an income statement
for the year ended
December 31, 2015.

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Exercise

• Answer

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Exercise

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

Exercise

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)

• Answer

Chapter 2

End of
Chapter 2

SESSION 2 : 2021/2022 (F-RRZ/JTMK PMS)