BLOG INI DITERBITKAN UNTUK MEMUDAHKAN ANAK-ANAK MURID SAYA MEMUAT TURUN LATIHAN, NOTA, JAWAPAN CONTOH , RAMALAN DAN MEMBERIKAN CADANGAN. BAHAN-BAHAN DALAM "SUDUT PELAJAR" HANYA UNTUK RUJUKAN MURID-MURID KEN SAHAJA. HAL INI BERLAKU DEMIKIAN KERANA SESETENGAH BAHAN DALAM SUDUT PELAJAR MERUPAKAN BAHAN KAWALAN HAK CIPTA, OLEH ITU SAYA TIDAK BERHAK MENGUMUMKAN BAHAN-BAHAN PILIHAN TERSEBUT. JADI, JANGAN MARAH SEKIRANYA ANDA TIDAK DAPAT MELAYARI "SUDUT PELAJAR". SILA HUBUNGI SAYA MELALUI MSN: kenlee@live.com.my SEKIRANYA ANDA MEMPUNYAI SEBARANG PERTANYAAN ATAU PERMINTAAN. SAYA SEDIA MENOLONG. TERIMA KASIH.
The audit of and internal controls relating to non-current assets.
10 Mark question:
Letter of representation
20 Mark questions:
Computer aided audit techniques (CAAT)
Audit acceptance and planning
Audit of liabilities, including accruals
Please Note
Tips should not be relied on - they are only intelligent guesses. Their only purpose is to give you suggestions for topics to concentrate on in your last few days of preparation. Do not exclude other topics from your overall preparation.
Straight from the horses mouth you have examiners, Bob Souster and Steve Scott on F1 and F7 respectively.
F1 Accountant in Business
Examiner Bob Souster explained his paper consisted of 50 Ot questions sat in two hours. That is broken down into 40 2 mark questions and 10 1 markers. He felt the two hours appears to be adequate for this exam. The pass rates have been high – in the top 60%. Souster revealed students are good at organisational structure, environmental analysis, stakeholders and responsibilities within the accounting function. The questions are quite general, he said, there is nothing in there that is UK-specific. There is some management theories, communications and individual and team development. Applying macro-economic theories to mini-scenarios is one of the areas student struggle with. Other areas are: The legal environment Roles of certain international bodies. External and internal audit. Candidates get confused about these two. More complex or detailed leadership and management theories – remember this is a broad syllabus. Souster explained this is a shallow but broad paper. That means students need rudimentary knowledge of all areas. It also means you must not over-concentrate on any single area. UK students should steer clear of spending too much time on areas specific to UK or other laws. With the paper set a year in advance students shouldn't expect too much if anything on the credit crunch. A tutor asked Souster why there are 90 and not 100 marks available in this paper. He was originally concerned it was too stiff a test. 1.3 had been a three hour paper and coming down to two hours he thought there might be some issues about managing time.
WHAT TO FOCUS ON IN F1 Part A - Types of organisational structures and functions within them. - Culture - Basics of corporate governance and ethics - Committees and functions of chairman and secretary, linked to concepts such as team roles, etc. Part B - Impact of PEST factors on business. - Changes in the environment. - Analysis of competitive environment. - Basic application of models, 5 Forces, value chain. Part C - Impact of legislation and codes – but don't need to know the dates. - Roles and objectives of regulatory and other bodies. - How the accounting function interacts with other function. Part D - Responsibilities of different departments within the accounting function. - Role of internal and external audit. Part E - Theories of management, leadership and motivation – only those mentioned! - Team formation and team roles - Confine to theories explicitly named in study guide. - Consider in the context of scenario. Part F - Overview of recruitment and selection. - Education, training and development, and theories of learning process. - Training process. - Communication models. - Appraisal – difficult to set question on.
F7 Financial Reporting
Examiner Steve Scott started his session with his paper pass rates to date – 40%, 33% and 42%, which don't make for great reading. He did help by breaking down students success by question: Dec 07 June 08 Dec 08 Q1 51% 52% 60% Q2 52% 43% 52% Q3 48% 42% 40% Q4 35% 38% 27% Q5 29% 21% 40% Scott explained that Q5 in June 08 was the financial instruments question! There are things that students are doing well. They seem to like consolidated accounts and financial statements and published accounts. When it comes to performance appraisal they do this 'reasonably well', but not as good as the other stuff. However there is an extensive list of what PQs don't do well and consolidated accounts is near the top. They may master the basics but they can't discount! There also appears to be some confusion over pre and post acquisition adjustment. Another question he set on downward fair value adjustment was again answered badly. Students are also ignoring the calculation of non-controlling interest. Significant numbers of sitters are not time apportioning (when required) and he was wondering why he was still seeing the use of proportionate consolidation. Financial statements is another problem area. Scott said too many could do a revaluation and related subsequent depreciation. Financial instruments also cause problems particularly when they had to use nominal interest rates instead of the effective interest rate, or look at gains on investments at fair value through the P&L taken to reserve. Scott was concerned that even the basic deferred tax is not understood. The statement of changes in equity should also give students easy marks, but a third did't write anything for this question recently, he revealed. These topics seem to be a mystery to many students, said Scott and it seems that if they can make a mistake they will do! His 'bad at' list went on to performance appraisal. "They are so weak at interpretation of ratios". Scott was also concerned at the general lack of commercial awareness. "They don't seem to even be able to spot the clues in the question." He felt the papers showed a lot of evidence of rote learning as many answers seem to ignore the scenario. Some candidates can't even distinguish between cash flows and non-cash flows and outflows as often shown as inflows. Other problem topics include financial instruments, leases, EPS, and substance over form is still not well understood. Scott then turned to the written element of his paper. In Dec 07 it was 35% in June 08 it was 33% and in Dec 08 it was 32%. That means a third of the marks are in the writing, but students seem reluctant to do this. But do the maths! You have to get 75% of your computations right to pass and that is a tough order. Hand writing is a problem with some, and it sometimes is almost illegible. Scott's worry is that it seems to be deteriating. At the last sitting markers sent him back two papers they couldn't read at all. Neither could Scott and he admitted he wasn't sure one was even in English. He stressed what is the point of writing one and half pages if no-one can read it. You won't get any marks for it! Fundamental Issues (box) Can't distinguish between depreciation on cost or reducing balance – depreciation on land when shouldn't be. Bank overdraft treated as an asset. Cost of sales treated as purchases. Definition of basic rations Proceeds of share issues not split between capital and premium. Failure to properly read a questions requirements, effectively answering a different question than was asked.
He said that candidates must remember that question spotting is fatal. Prior paper competences are also vital. Scott stressed that students can't rely on a revision course alone. If they haven't opened an F7 book a two/three week course won't turn it around. He wants students to attempt all the questions and please, please, please answer the question set. Currently about a third of sitters don't answer all the questions. PERCENTAGE OF QUESTION NOT ATTEMPTED Dec 07 June 08 Dec 08 Q1 <1% <1% <1% Q2 12% 24% 3% Q3 2% 27% 3% Q4 7% 5% 13% Q5 15% 26% 15% Oh, and don't waste time telling the marker/examiner you are running out of time! In summary Scott said that before starting F7 students have to ensure they are competent in F3. He wanted PQs to avoid adopting a mechanical approach and focus on principles and understanding. This will help with your excam technique when the question seems unfamiliar. He warned that rote learning of facts and lists will not gain many marks. PQs also had to plan their study over a reasonable time scale and had to read his Examiner' Report. Some 7.5% of candidates score between 45 and 4( marks. Therefore they are looking for no more than 5 marks to turn that fail into a pass.
Scott provided the breakdown of a recent paper he had marked: Question 1 18 marks Question 2 15 marks Question 3 14 marks Question 4 not attempted Question 5 not attempted That is a 47 mark paper (three marks short) leaving the marker with no option but to fail the sitter. Just putting something against the other two questions might have given them a fighting chance! Scott said that there have been developments in IAS 1 and IFRS 3. He was also worried about Question 3 and might in future target certain ratios. Perhaps fewer ratios but test them in more depth. When it comes to cash flow he might look at financing.
* Question 1 (and sometimes also question 2) of the paper is always based on the nature of law, its creation, interpretation and enforcement. Possible areas for testing at this sitting are the interpretation of law in different legal systems; and the resolution of disputes by way of court proceedings, and/or by arbitration. * You can expect three or four questions on international business transactions and methods of payment, with two or three essay questions and one problem. Be ready to answer a question about aspects of the creation of contracts – offer and acceptance are regularly tested; as are matters relating to the rights and duties of parties, including the requirements of compliance of goods under Article 35 of the United Nations Convention on Contracts for the International Sale of Goods ('CISG'). * You should expect a question on breach of contract and the remedies available to the buyer and seller. * Questions 4, 5 and 6 are usually essay questions about the law relating to companies and partnerships – their operation, financing and management. Tip number four, therefore, is for you to look at the matters to be considered by the business promoters during company formation; and at the comparison of companies, ordinary partnerships and LLPs. * Capital maintenance and the loss or reduction of capital in companies are highly topical, and worthy of being examined at this time. * The role of company directors is central to company law. Be ready to explain and apply the rules relating to directors' duties and the requirements of good corporate governance. * Question 7 frequently addresses the management of transport, risk and payment in international business transactions. Be ready to answer a question on bills of lading and/or bills of exchange. * Questions 8, 9 and 10 are always set as problems, requiring you to analyse a scenario and often to advise the parties. Question 8 is likely to be a about international business transactions - (see tips (2) and (3) above). * Insolvency proceedings and the rights of creditors could form the basis of an essay or problem question, in a partnership and/or a company. * Fraudulent business activity is another very topical subject. Consider fraudulent and wrongful trading and the various forms of money laundering.
F7 (INT)
* Q1 – Consolidation. Maybe a statement of financial position with an associate. * Q2 – Final accounts. Preparation of final accounts from trial balance with a number of adjustments for various standards, which may include IAS 11, 12, 16, 17, 18, 32, 37 and IFRS 5. * Q3 – Analysis question. Will be either a ratio or a cash flow question or a mixture of the two. The examiner has hinted that he may just require specified ratios or a part of the cash flow to be produced. * Q4 and Q5 can be on any area of the syllabus. Areas that feature on a regular basis are Substance vs Form and the framework, IAS 11, IAS 17, IAS 36, IAS 38.
Top tutors 7 city provide you with what they think the examiners were thinking about 18 months ago when they wrote the June exam
Paper F4 * Delegated legislation, statutory interpretation, human rights * Consideration, privity and contract terms * Duty of care in the tort of negligence, professional negligence * Distinguishing employment contracts from self employment * Choice of corporate name * General meetings and company secretary * Insider dealing * Corporate governance * Liquidation, wrongful trading
Paper F5 * Compare traditional absorption costing with activity based costing (ABC) and the implications of switching to ABC * Theory of constraints, throughput costing and back flush accounting * Multiple limiting factors and shadow prices * Short term decision making – shut down decisions, make or buy decisions * Activity based budgeting and variance analysis, forecasting methods * Transfer pricing * Planning and operational variances
Paper F6 * Q1 – Income Tax – Employed and Self Employed + VAT * Q2 – Corporation Tax – Adj profit + Groups * Q3 – Capital Gains Tax – Individuals inc. Entrepreneurial Relief * Q4 – Corporation Tax Overseas Income/DTR * Q5 – NIC
Paper F7 Financial Reporting (INT) * Q1 – Consolidated Statement of Financial Position (Parent, Subsidiary and Associate) * Q2 – Single Company financial statements including adjustments for Deferred tax, rights issue, financial instruments and provisions. * Q3 – Cash flow * Q4 – Impairments + Framework * Q5 – Construction Contracts
Paper F8 * Inventory – Physical verification, testing valuation and cut-off * Acceptance of appointment – Ethical and practical issues * System evaluation, use of CAATs and management letters * Audit of estimates including provisions and contingencies * Understanding unmodified audit reports and modified opinions * Principles of corporate governance and the link to internal audit
Paper F9 * Working capital – - EOQ with discounts, buffer stock and Just in Time - Early settlement discounts - Cash management models Baumol and Miller Orr * Investment appraisal - dealing with uncertainty – expected values and sensitivity analysis * Capital Asset replacement decisions * Capital rationing * Use of weighted average and marginal costs of capital odigliani and Miller and pecking order theories of equity versus cost of debt * Interest rate risk and management
Paper P1 * Corporate Governance – risk management, director's remuneration and non * executive director's responsibilities * Ethical dilemma – American Accounting Association decision model, * Stakeholder management - Gray Owen and Adams social responsibility. Mendelow's Matrix * Risk audit - in house versus external provision. The need for internal audit * The contents and process of a social/environment audit * Enterprise risk management models, the requirements for risk reporting
Paper P2 * Complex group statement of financial position using net assets approach to goodwill * Employee benefits * Deferred tax * Financial instruments including the impact of mark to market and hedge accounting * Impact of accounting policies on a financial covenant * Accounting for environmental issues including provisioning
Paper P3 * Strategic positioning – Porter's National Diamond and five forces models * The extended marketing mix (7 P's model), E marketing and CRM * Strategic capability – the 9 M's model, benchmarking and CMMI * Stakeholders and ethical theories and dilemmas * International orientation * Change management, reasons for change, force field analysis and change agents * Swim-lane/process flow diagrams
Paper P4 * Multi period capital rationing with taxation * Geared and ungeared B's * Ethical financial policy and corporate governance * Option pricing theory – using Black Scholes model * Foreign exchange risk, SWAPS and options, Value at risk * Strategic planning for multinationals
Paper P5 * The value chain and business process reengineering * Pricing, cost, demand and marketing driven approaches * Behavioural and motivational aspects of budgeting and beyond budgeting
* Internal analysis models – Porter's 5 forces, the BCG matrix and Ansoff's growth matrix * Internationalisation and divisional performance measurement * Stakeholders and Mendelow's matrix
Paper P6 * Tax Planning and Trusts * Corporation Tax Groups * Overseas Income Tax Issues * VAT, Stamp Duty and Stamp Duty Land Tax * Inheritance Tax Planning
Paper P7 * Prospective financial information and assurance assignments * Audit procedures potentially covering impairment of financial instruments * Ethical scenarios * Audit risk and potential for earnings management and fraud in a group scenario * Issues associated with the control weaknesses and collection of evidence for a not-for-profit organisation * Audit challenges of determining going concern status
Berdasarkan novel yang anda kaji, huraikan tema dan persoalan novel tersebut.
Tema yang dipaparkan dalam novel Timulak Kapal Perang karya Azmah Nordin ialah keberanian dan semangat cinta akan tanah air seorang gadis yang berjuang mempertahankan tanah kelahirannya daripada campur tangan penjajah Inggeris.
Antara persoalan yang ingin digarap oleh pengarang ialah perjuangan untuk mempertahankan tanah air merupakan tanggungjawab semua pihak. Hal ini dapat dilihat pada watak Andayu yang tetap mahu berjuang bersama-sama dengan orang lain walaupun dia seorang gadis belasan tahun.
Selain itu, usaha menentang penjajah memerlukan perancangan dan sikap bersatu padu. Persoalan ini berkait rapat dengan watak Paduka Mat Salleh yang merancang penentangan dengan teliti. Beliau juga tidak terburu-buru dan mendapat kerjasama daripada semua pihak.
Di samping itu, sikap terburu-buru dalam perjuangan akan mendatangkan kesan tidak baik kepada seseorang. Persoalan ini dipaparkan melalui sikap Pak Cik Tidung yang bertindak terburu-buru mengakibatkan dia ditangkap oleh pihak Inggeris dan nyaris ditembak. Nasibnya baik kerana diselamatkan oleh Datu Paduka Salleh setelah ditahan oleh penjajah di Pulau Gaya.
Ramalan Soalan Bahagian B
1. Cara-cara untuk melahirkan pelajar cemerlang
2. Cara-cara untuk mendisiplinkan pelajar
3. Bencana alam/penyakit berjangkit
Ramalan Soalan Bahagian C
1. Surat kiriman tidak rasmi
2. Pengalaman
3.
4.
5.
Pelajar Ken sila layari SUDUT PELAJAR KEN untuk Ramalan dan CONTOH JAWAPAN yang lengkap
Cerita bermula dengan penampilan watak Ibu (Limah) dan anaknya Safiah. Safiah dalam keadaan resah menunggu kedatangan Umar, iaitu tunangnya. Umar sebenarnya telah berjanji akan datang ke rumah keluarga Safiah tepat jam 10.00 pagi tetapi sehingga jam 11.00 pagi belum lagi tiba. Sebenarnya hari itu merupakan hari konvokesyen Umar, seorang graduan universiti dan terlibat dalam beberapa persiapan sehingga terlewat sampai ke rumah keluarga Safiah. Setelah Umar sampai, Safiah memfokuskan perbincangan mengenai kerjaya Umar sama ada menjadi seorang guru, MCS atau Foreign Service.......
Hari yang sama juga ayah dan ibu Umar dijangka akan sampai dari kampung dan terus ke rumah keluarga Safiah. Ayah Umar iaitu Majid tiba dari kampung tanpa bersama isterinya (ibu Umar) kerana terlibat dalam majlis potong jambul di rumah keluarga di kampung mereka. Majid membawa pelbagai buah tangan termasuklan beras baru, hasil daripada usaha sendiri. Kedatangan Majid disambut mesra oleh Safiah dan Ibu. Bagaimanapun Safiah agak kekok melayani bakal bapa mentuanya itu kerana sifat malu-malunya. Ketika ayahnya sampai, Umar tidak berada di situ kerana urusan berkaitan konvokesyennya......
Seketika apabila ayah Umar (Majid) dan ibu Safiah (Limah) tidak bersama mereka, Umar dan Safiah berbual pula berkaitan dengan kerjaya Umar. Kehendak Safiah ialah Umar iaitu bakal suaminya memilih kerjaya sebagai MCS atau Foreign Service supaya terbuka peluang kepadanya untuk ke luar negeri. Umar pula berpendirian tegas untuk menjadi seorang guru. Ketika ini terjadi perselisihan kecil sehingga menyebabkan Safiah rnenangis. Namun, dengan penuh hikmah Umar dapat mempengaruhi, menyedarkan, dan memujuk Safiah agar menerima pendiriannya memilih kerjaya seorang guru. Umar telah membangkitkan peristiwa lama termasuklah kenangan mereka di tepi Selat Teberau. Kedua-duanya tersenyum, mata bertemu saling menyapa dan mengucapkan rasa menguntum di hati mereka. Dari wajah mereka bersinar rasa bahagia dalam menyedut udara dan suasana kasih yang agung. Di pintu tercegat ibu Safiah (Limah) yang tersenyum mengerti, dan lagu 'Serunai Malam' terdengar mengalun menambah keasyikan yang menggembirakan.......
Pelajar Ken sila kunjungi Sudut Pelajar Kenuntuk mendapatkan nota yang lengkap [sinopsis/plot/watak/perwatakan/tema/persoalan/gaya bahasa/latar/nilai/pengajaran/latihan....]
Anggota ekspedisi bergerak dalam keadaan berwaspada tatkala mendaki bukit, menuruni jurang, dan melintasi padang. Mereka terpaksa menjaga keselamatan dan bahaya haiwan berbisa.Dalam perjalanan, mereka berasa cemas, berdebar-debar, dan kadang-kadang hilang semangat. Namun semangat mereka untuk meneruskan ekspedisi tetap kuat.
Pak Musa merupakan seorang pemandu ekspedisi yang berpengalaman dan bertindak sebagai pelindung. Tiba-tiba, Pak Musa mengarahkan supaya anggota ekspedisi berwaspada dan melompat ke dalam kubu persembunyian. Sebentar kemudian muncul dua ekor harimau sebesar anak lembu. Tetapi mereka bernasib baik kerana kedua-dua ekor harimau itu berpatah balik.
Kemudian mereka berkhemah di kawasan itu. Kawasan itu lapang daripada pokok-pokok besar. Walaupun agak jauh dan sungai, tetapi mereka tetap berkhemah di kawasan itu. Pak Musa tidak mahu berkhemah di tepi sungai kerana kawasan itu bahaya. Binatang-binatang di hutan akan turun ke sungai pada waktu malam untuk minum.
Cikgu Murad menyuruh Hadi dan seorang dua lagi mendirikan khemah manakala yang lain mengikut Cikgu Murad mencari kayu api di tepi hutan. Ada juga yang ditugaskan mengangkut air di sungai. Tidak ada yang membantah terhadap arahan Cikgu Murad itu.
Selepas menunaikan tanggungjawab masing-masing, kesemuanya pulang ke khemah. Di depan mereka terdapat bukit yang tersergam. Hadi menyangka bukit itu ialah Gunung Itik. Pak Musa menafikannya kerana setahu Pak Musa, bukit itu dikenali sebagai Bukit Kapur dan Gunung Itik pula terletak di belakang Bukit Kapur itu.
Mengikut rancangan, mereka akan ke Gunung Itik pada pagi keesokan harinya. Mereka tidak perlu mendaki Bukit Kapur terlebih dahulu kerana berbahaya. Mereka terpaksa menyusur tebing sungai dan akan sampai di hulu sungai yang bercabang dua. Selepas itu mereka akan menemui kawasan paya dan tanah rata di kaki Gunung Itik. Mereka boleh tiba di kawasan itu selepas zuhur esok.
Sementara itu, Hadi bermimpi lagi. Kali ini dia bermimpi bertemu dengan ayahnya. Dalam mimpi itu, Pak Salleh memarahinya dan mengajaknya balik. Pak Salleh merentap tangan Hadi dan Hadi melambung tinggi dan jatuh ke dalam paya. Dia menjerit-jerit meminta tolong.
Apabila tersedar daripada mimpi, Hadi memikirkan semula mimpinya itu. Dia terfikir apakah itu sebagai satu petanda buruk akan menimpa atau persoalan mengenai keluarganya akan terurai.
TUGASAN 2 Bagaimanakah pemeliharaan dan pemuliharaan bangunan bersejarah dapat memupuk semangat cintakan warisan bangsa dalam kalangan rakyat Malaysia?
CONTOH:
Istilah pemeliharaan membawa maksud kerja-kerja baik pulih bangunan, monumen dan tapak tanah bersejarah dengan menggunakan pelbagai pendekatan yang bersesuaian seperti pencegahan, pengekalan, pengukuhan, pengembalian semula, pemulihan, pengeluaran semula, pembinaan semula dan lain-lain lagi. Perkataan pemuliharaan pula mengikut Oxford Fajar (2004:79) membawa maksud kerja memulihara dalam bentuk yang sedia ada. Burden (2004:62) pula mendefinisikan maksud perkataan ini sebagai pengurusan bangunan, monumen dan tapak untuk mengelak pereputan, kemusnahan, penyalahgunaan atau diabaikan…”
Insan yang mempunyai semangat berbangga sebagai rakyat Malaysia dapat dibentuk melalui kajian bangunan bersejarah seperti yang saya kaji kerana melalui kajian ini, kita dapat menjaga dan mempertahankan maruah bangsa dan negara dengan mempelajari dan meneruskan pemeliharaan dan pemulihan warisan bangsa ini. Dengan meneruskan dan memperkenalkan bangunan ini kepada generasi depan, bermakna mereka juga menyemai perasaan patriotik. Senario ini sekali gus menunjukkan bahawa kita menghargai dan mengamalkan tradisi dan budaya bangsa. Dalam erti kata lain, melalui prinsip penjagaan bangunan ini, kita dapat menunjukkan bahawa kita bangga dengan sejarah bangsa.
Melalui pemeliharaan dan pemuliharaan bangunan bersejarah juga, kita dapat menyemai semangat bersatu padu dan berharmoni antara masyarakat majmuk. Dalam melaksanakan pemeliharaan dan pemuliharaan bangunan bersejarah seperti ini juga mengkehendaki kita bekerjasama dan tolong-menolong antara ahli masyarakat. Semangat muhibah atau semangat bermuafakat yang dibentuk seterusnya akan melahirkan semangat patriotik antara anggota masyarakat.
Dalam melaksanakan proses pemeliharaan dan pemuliharaan bangunan bersejarah juga, masyarakat Malaysia mestilah menunjukkan semangat disiplin yang tinggi Aktiviti seperti seperti ini juga memerlukan kita mempamerkan sikap bertindak wajar serta mematuhi undang-undang pemeliharaan dan pemuliharaan bangunan bersejarah Jika keadaan ini disemai berterusan, nescaya akan melahirkan rakyat Malaysia yang mempunyai disiplin yang tinggi terhadap peraturan negara.
Proses pemeliharaan dan pemuliharaan bangunan bersejarah juga mempamerkan sikap rajin dan gigih . Kita juga mesti menunjukkan sikap berdikari bagi menjayakan pemeliharaan dan pemuliharaan bangunan bersejarah yang biasanya dilakukan secara kerjasama berpasukan. Dalam proses pemeliharaan dan pemuliharaan bangunan bersejarah kita juga perlu menunjukkan sikap tabah menghadapi cabaran bagi melengkapkan proses tersebut. Sikap rajin, tabah dan berdikari ini akan menjadikan warga negara menyemai sikap-sikap ini bagi memajukan negara.
Gladys
Jane
