Academies Australasia
Academies Australasia
Academies Australasia
Details of Assessment
Term and Year Time allowed 3 Weeks
Assessment No 1 Assessment Weighting 100%
Assessment Type Case Study and Report
Due Date Week No. 9 Room
Details of Subject
Qualification SIT60416 Advanced Diploma of Hospitality Management
Subject Name Process Accounts
Details of Unit(s) of competency
Unit Code (s) and
BSBFIA303 Process accounts payable and receivable
Names
Details of Student
Student Name Caroline Ngure
College Clarendon college Student ID 202040622
Student Declaration: I declare that the work submitted is Student’s
my own and has not been copied or plagiarised from any Signature:
person or source. I acknowledge that I understand the ___Caroline_________________
requirements to complete the assessment tasks. I am also
aware of my right to appeal. The feedback session
schedule and reassessment procedure were explained to Date:
me. ___18__/_05___/__2020_______
Details of Assessor
Assessment Outcome
Assessment
Competent Not Yet Competent Marks /100
Result
Feedback to Student
Progressive feedback to students, identifying gaps in competency and comments on positive
improvements:
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
______________________________________________________________________________
Date: _____/_____/________
Student did not attend the feedback session.
Case Study
Student instructions
For this assessment, students are required to understand and analyse the case study provided.
Questions relating to the case study should be answered with appropriate detail to demonstrate the
necessary understanding required.
This assessment activity aims to measure the competencies of the student in terms of their knowledge
and skills required to reconcile and monitor financial accounts receivable systems, identify bad and
doubtful debts and plan a recovery action, and remit payments to sundry creditors.
There are two (2) parts to complete using the case study and additional information provided in the
assessment. In Part 1 you are required to answer 6 questions and in Part 2 there are three (3) sections,
each part contain one or more questions to answer using the templates provided in answer section.
Company Background
ACA Restaurant Cafe’ incorporated its business in 2014. The business is registered for GST as the
annual turnover is more than $750,000. Emma & Rufus are the owners of ACA Restaurant Café.
ACA Restaurant Cafe’ provides food and beverage services to clients, as well as selling specialised
food & catering products such as cheeses, pastries and sandwiches to both clients and the general
public. The company details are as follows:
Company information
ACA Restaurant Cafe’
505 George Street
SYDNEY NSW 2000
Phone: 02 9XXX XXXX
Fax: 02 8XXX XXXX
Email: [email protected]
ABN: 2000000000
Financial Year: 20CY
Conversion Month: April
Company information
12 accounting periods
Type of Business – Restaurant Cafe’
You have been appointed as an account clerical for ACA Restaurant Cafe’ and required to review the
company policies and procedures and complete the tasks that have been assigned to you.
1. The chef/manager is to personally purchase all materials required by the business. A purchase
order is rarely used, because the materials are usually bought over the counter by the staff at
ACA Restaurant Café. The materials are to be purchased from Suzy’s Bakery, Brittany’s
Cheese.
2. Business needs other than materials are to be purchased by the owners.
3. At the time of purchase, a printed invoice is to be received listing all items and total cost of
materials and supplies. All details are to be checked for accuracy. Should there be a
discrepancy, a telephone call is to be made to the supplier and a new tax invoice is requested.
4. Suppliers usually send a statement at the end of the month; however, some invoices are
payable on invoice, not statement.
5. On receipt of the statement, the bookkeeper is to check their statement with the invoices
received at the time of the purchase.
6. Credit terms for most suppliers are to be payment by the end of the following month. No
discounts are allowed by any suppliers. The chef/manager is to request a trade price at the
time of purchase.
7. Materials purchased are to be used on the job, stored on her storeroom located at the back of
the restaurant café.
ACA Restaurant Café has satisfied ATO guidelines for issuing tax invoices whenever it provides
services to its customers.
ATO guidelines on valid tax invoices can be downloaded from the ATO website wvm.ato.gov.au.
Search for NAT 12358.
https://www.ato.gov.au/Business/GST/Issuing-tax-invoices/
1. Upon receipt of an invoice, the validity and accuracy of the invoice must be checked before
entering the Excel worksheet.
3. Due dates of supplier invoices are to be monitored, using the to do list - A/P.
4. Accounts due during the month are usually paid by BPAY or cheque. All cheques are to be
accompanied by a remittance slip.
5. Before payment by the bookkeeper any invoices for expenses incurred, e.g. office supplies, are
to be authorised, using a cheque requisition slip by Emma & Rufus.
6. The bookkeeper is authorised to pay accounts by BPAY, transfer electronic payments and sign
cheques.
7. At the end of the month, a payables reconciliation report is to be printed to make sure the
payables ledger and general ledger reconcile. The report is to be exported to Excel and
reviewed by Emma & Rufus who is to authorise on the Excel printout the accounts to be paid
by the bookkeeper.
8. Monthly accounts are usually to be paid by electronic transfer and authorised by Emma &
Rufus before the bookkeeper transfers the file to the bank.
1. A credit application is to be completed when an account is set up. A phone call is made to a
referee checking on payment of account.
3. A 5% cash discount may be allowed to high volume customers for payment within 14 days.
4. Credit facilities are to be placed on hold (in MYOB company file) when accounts are
outstanding for more than 60 days, unless an alternative payment arrangement has been
negotiated with the customer. Details of such arrangements should be made in the contact log
in MYOB.
5. A receivables reconciliation report is to be printed at the end of each month and overdue
accounts and credit terms reviewed.
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2. Accounts overdue more than 30 days: A telephone call is to be made to assess the reason for
non-payment and perhaps negotiate a payment plan. A note is to be made in the contact log.
3. Account overdue 60 days: Send first collection letter notifying intention to take action and
review credit terms and place credit on hold (entered in MYOB). A note should be made in the
MYOB contact log.
5. A letter of demand is to be sent to the customer asking for payment within 14 days.
6. If this fails, the Debt Recovery service is to be used to collect the debt if more than $200. Small
debts less than $200 will be written off as a bad debt. The Debt Collection Guideline for
Collectors and Creditors must be adhered to at all time.
8. All bad debt recovery reports are to be filed in the special file for bad debt recovery.
It is important to control all monies due to the company from sales on a credit basis. ACA Restaurant
Cafe’ operates in accordance with the accepted business practice of allowing credit to customers. At
the same time, the need for prompt receipt of monies due is vital.
Managing accounts receivable impacts on the cash flow of a business. An effecting management of
accounts receivable can ensure that cash flow is managed efficiently to pay off creditor’s bills.
Strategies
Payment by accounts receivable
Also:
Writing off of bad debts is approved by an independent senior official, for example the finance
director, who has been shown that every appropriate action has been taken to recover the
debts.
When customers have exceeded their credit terms and/or credit limit, ACA Restaurant Cafe’ must have
a procedure in place to advise all staff that no further credit will be extended until at least part of the
outstanding account has been paid. Statements/letters indicating the overdue amount can be issued
and followed up with a courteous telephone call.
If the more subtle methods of reminding debtors of their responsibility to pay overdue accounts do not
result in payment, the organisation may employ a debt collector. The final step is to take legal action
through the local court.
As ACA Restaurant Café’ sells on credit it is likely that there are disagreements with its debtors or in
some cases the debtors have problems paying its debt. For these reasons businesses should have
procedures to regularly identify its non-paying or sticky debts to then be able to realistically write off or a
provision made for them to be written off as per the company policy.
ACA Restaurant Cafe’ addresses customer concerns in a timely and efficient manner, with a view to
resolving issues in a non-confrontational, non-adversarial environment. ACA Restaurant Cafe’ does the
followings:
ACA Restaurant Cafe’ (also referred as “organisation”) has implemented the following Debt
Management Policy to ensure sound credit management and the recovery of outstanding debts in a
timely manner, whilst maintaining a quality service delivery to customers.
This policy describes ACA Restaurant Café’s expectations and provides guidance to staff involved in
the debt management and recovery process. It applies to all business units and ACA Restaurant Café’s
staff authorised with the responsibility of providing credit, invoicing and recovery of the organisation’s
outstanding debts.
Policy Statement
ACA Restaurant Cafe’ will operate effective billing and debt collection processes including the efficient
management of accounts receivable and related credit management. The granting of credit and
recovery of debts outstanding must be controlled from the timely raising of invoices and subsequent
monitoring and collection of debt.
The Debt Management Policy will be included as part of an individual’s Service Agreement.
The organisation’s debt is to be managed in accordance with this policy and where applicable, the
defined relevant management procedures.
1. Payment Terms
ACA Restaurant Café’s payment terms are 14 days from the date of invoice, unless specific exceptions
apply. Any exceptions to the standard payment terms require approval of the Manager or owners.
2. Invoicing
A debt is recognised at the time services are provided or when the invoice is created; whichever occurs
first. Unless there is regulation or accepted practice to the contrary, an invoice should be produced, and
payment requested at the time, or in advance, of the service being provided. This practice reduces the
risk of non-payment. However, it is recognised that there will be instances where invoicing and payment
in advance is impracticable.
The Finance department (Finance) is the only department with authority to generate an invoice.
3. Dispute Settlement
Where payment of an outstanding debt is being disputed by a debtor, the following procedure is to be
adopted by Accounts Supervisor as detailed below. Consultation should be made with the relevant
Manager and/or operational staff to attempt to mediate a solution. Any amounts not in dispute must be
paid in full and on time.
1. the Customer must notify ACA Restaurant Cafe’ in writing no later than 10 Business Days
following receipt of the invoice, setting out in reasonable detail the nature of the Invoice Dispute
and the reasons for non-payment;
2. ACA Restaurant Cafe’ will acknowledge receipt of such Invoice Dispute notice and both parties’
responsible managers, will endeavour to promptly settle the Invoice Dispute; and
3. if, on resolution of the Invoice Dispute, an amount is due to ACA Restaurant Cafe’, the
Customer will pay that amount within five Business Days of resolution of the dispute.
Where only a portion of an amount claimed in an invoice is the subject of an Invoice Dispute (Disputed
Portion), this clause will only apply to the Disputed Portion and the balance of the amount payable in
respect of that invoice must be paid by the Customer to ACA Restaurant Cafe’ no later than the due
date of the invoice.
Debt collection procedure by applying the Company’s Credit Policy and Procedures:
Accounts over 30 days due Phone customer to enquire why account is still
outstanding.
If no response within one week send collection letter 1
Accounts over 90 days due Send Collection letter 3. If no response within one-week
forward details to Debt Collection agency and stop delivery of
any goods to Customer.
A record shall be kept in the database of all attempts (phone calls and reminder notices) to the debtor.
Payment Arrangements
Any person, organisation or company who is having difficulty in paying the debt is encouraged to
contact ACA Restaurant Cafe’ and make a personal payment arrangement to pay off the debt in a
reasonable and manageable timeframe.
Accounts Supervisor will bring forward any requests for a payment arrangement to management and
the CEO who will consider requests for a Personal Payment Arrangement and may agree upon a plan
(for example, a personal payment arrangement to make a weekly payment of an agreed amount until
the debt is paid in full). Details of the payment arrangement must be documented on paper, signed,
agreed and acknowledged by the debtor.
Any defaults (that is, payment not made by the agreed date) shall be followed up by Accounts
Supervisor and a new payment arrangement may be made.
Failure to adhere to a payment arrangement shall result in ACA Restaurant Cafe’ commencing debt
recovery procedures.
Credit notes or adjustments/discounts for invoices that may arise, must be applied to the invoice that is
refers to. Such credit notes raised must be approved by owners, with an appropriately documented
register maintained on all such credit and adjustment notes raised.
A provision for doubtful debt is a liability to reflect debt that is likely never to be collected and hence is
expected to be written off in future periods.
Accounts Supervisor shall maintain a provision for doubtful debts, assessing each individual debt, its
aging profile, historical payment history and the likelihood of recoverability. Debts which are over 90
days; and/or has a history of difficult recovery; and/or is unlikely to be recovered should be provided for
accordingly. This assessment should be well-documented and approved by Manager Corporate
Services.
7. Bad Debts
As a follow up to provision for doubtful debts, bad debts should be considered and authorised
appropriately. The Manager is responsible for provision for doubtful debt assessment and bad debt
identification.
Write off templates must be completed with adequate authorisation in place. All write-off limits must be
approved by the Owners.
Postings to the general ledger can only occur after the templates are duly completed and authorised.
8. Reporting
Accounts Supervisor is to prepare a monthly Aged Debtors Report and populate the Debtor Follow-up
Sheet. These documents should then be circulated to the relevant Managers and Team Leaders, with
monthly meetings organised to discuss the progress of debt recovery actions, alternative payment
plans and any potential write-offs needed.
The Accounts Supervisor is responsible for Debt Management, with the assistance of the Manager, the
Owner and Manager Corporate Services. Outstanding debts will be reviewed on a regular basis by the
Accounts Supervisor, who will be assisted by Accounts Officers. Decisions will be made as to the most
appropriate debt recovery action with approval from Owners and Manager. This can include:
Issue of regular reminders (as detailed in the Policy);
Direct communication with the debtor;
Referral of matter to the Manager responsible for initiating the debt (where appropriate); and
Escalation of matter to Manager and/or referral to debt recovery agents.
You have not replied to our telephone call that your account is overdue. Please confirm
that you will be sending us a cheque for____________(amount) to bring your account up-to-
date.
Enclosed you will find a postage paid envelope for your convenience.
If a cheque is not received by return mail, we will take action by placing your account
on hold and reviewing your credit terms.
Yours sincerely
Dear______(name):
Again, we must remind you that your account that is now____________(number of days) days
overdue. Even though you have ignored our phone call, you can no longer delay
payment if you wish to keep your account open.
Please phone us to discuss ways we can work together to reduce this balance. We will try to help you
in every conceivable way. Don't fail your company and us now. At the very least, send us an
explanation with a partial payment of at least________(dollar amount) to keep your account open.
If you do not respond to this reminder, we will take action by placing your account on
hold and reviewing your credit terms.
Yours sincerely
Dear_____ (Salutation):
We have not yet received your overdue balance of «Overdue». Please contact us immediately.
We'd like to continue thinking of you as a valued customer. We'd prefer not to damage our relationship
by turning your account over to a collection agency. However, we will do so if we don't receive payment
from you within 14 days. In the meantime, we will put your account on hold.
If you've already sent the payment, please call us. If you haven't done so, please send your payment in
full today.
Yours Sincerely,
Filling procedures:
To comply with ATO record keeping is required to keep all the taxation related records for at least 5
years from the transaction date. Emma & Rufus keep records both electronically and in hard copies.
The hard copy source documents are stored in the filing cabinet in the back office of the café. The
electronic copies are stored in one drive.
(Source:https://www.ato.gov.au/General/Other-languages/In-detail/Information-in-other-
languages/Record-keeping-for-small-businesses/?page=1#How_to_keep_records retrieved 04
November, 2017)
The Tax Practitioners Board (TPB) was established in 2009 to administer legislation in the Tax Agent
Services Act 2009 (TASA). The Act stipulates the code of professional conduct that you must abide by
as a Bookkeeper of ACA Café. These five categories of core of principles of the code is available on
TPB website (www.tpb.gov.au)
While remitting payments to creditors the ACA Restaurant Cafe’ checks the followings:
1. Cheque requisition is correctly drawn up and authorised and the correct general ledger to be
drawn against identified
2. Correct account is debited in a timely manner and in accordance with legislative and
compliance requirements
3. Creditors payments are prepared in an accurate manner
There are numbers of legislative and compliance requirements that are required to be met. However,
for remitting payments to creditors the Accounts Payable Clerk should mainly concentrate on two acts:
Credit providers (including banks, building societies, utility companies and telecommunications carriers)
provide information about individuals' activities in relation to consumer credit to central databases
managed by credit reporting bodies (CRBs). CRBs are then able to include that information on the
individual's credit report. A credit provider can obtain a copy of an individual's credit report from a CRB
to assist them in deciding whether to provide an individual with consumer credit, or to manage credit
that has been provided to an individual.
Part IIIA of the Privacy Act sets out the specific types of personal information that credit providers and
CRBs are permitted to collect about an individual for the purpose of inclusion in that individual's credit
report. That Part also determines who is permitted to access an individual's credit report and for what
purposes. It also provides privacy safeguards in relation to the handling of the information.
c) the narrative
Discrepancies:
Part C Section 7A (sub section 7.1) describes about the discrepancies between recorded deposits and
amounts received. Sub section 7.1 says:
Discrepancies between deposits received and deposits paid may occur as a result of the following
reasons:
The Bank reconciliation process of ACA Restaurant Café has been extracted below:
Bank reconciliation is the process of matching the balance in an entity's accounting records for a cash
accounts to the corresponding information on the Bank statement. The goal is to ascertain the
differences between the two and record changes to the accounting records as appropriate. The
information on the Bank statement is the Bank’ record of all transactions impacting the entity's ledgers
and bank account during the past month.
Bank reconciliations should be completed at regular intervals for all records of statement and ledger
accounts, to ensure that a business's records are correct. Otherwise, it may find that cash balances are
much lower or higher than expected, resulting in deposit in transit, cheques issued but not cleared,
bounced cheques or overdraft fees. Bank reconciliation may also detect fraud after the fact. This
information can be used to design better controls over the receipts and payment of cash of the entity.
At a minimum, conduct Bank reconciliation shortly after the end of each month, when the Bank sends
the business a Bank statement containing the opening cash balance, transactions during the month,
and closing cash balance. It is even easier to reconcile the ledgers every day. By completing a Bank
reconciliation every day, you can spot and correct problems immediately.
Additional information:
The business had more cash sales to be recorded the cash receipts journal:
Cash sales include GST.
Source Documents:
Adjustment Notes:
RECEIPT OF ACCOUNT
Clarendon College
Date: 04/08/2017 Total
Invoice 654 $ 980.00
Less Discount (GST Included) -$ 24.50
Invoice 655 $ 320.00
Less Discount (GST Included) -$ 8.00
TOTAL $ 1,267.50
RECEIPT OF ACCOUNT
Pacific Training and Consultancy
Date: 07/08/2017 Total
Invoice 325 $ 500.00
TOTAL $ 500.00
ACA Restaurant Cafe’ reconciles Bank Statement against the receipt and payment to identify
discrepancies between money received and money paid and investigate the reasons of discrepancies
by following the standard Bank reconciliation policy and procedures.
Below information has been extracted from the records of ACA Restaurant Café:
$
Credit balance as per bank statement 22,651.00
Add: Outstanding deposits 1,370.00
24,021.00
743 240.00
20/12 744 774.00
27/12 745 1,361.00
9,717.60 5,499.50
ACA Restaurant Cafe’ has the following accounts receivable and accounts payable balances in
October 20XX. The ACA Restaurant Cafe’ has a new customer Pacific Training & Consultancy from
October:
Details $
Accounts Receivable Control
Account Accounts Receivable
20,000
Listing: Suzy’ Bakery 9,000
Brittany’s Milk 6,000 20,000
The following journals for ACA Restaurant Cafe’ contain the transactions for October 20XX:
GST
Chq Accounts Discount Paid/
Date Particulars Fol Bank Inventory Wages Electricity
No Payable Received Receiva
ble
GST
Accounts Discount
Date Chq Particulars Fol Bank Sales Collected COGS
Receivable Allowed
Payable
You are working as an account clerical for ACA Restaurant Cafe’. You are required to research on
company policies, procedures, rules and regulations. Refer to the ACA Restaurant Café’s policies and
procedures available in the ‘Company Background’ and answer the followings.
Question 1:
According to ACA Restaurant Café’ s Electronic Funds Transfer (EFT) Code of conduct (2001),
list the 5 information that periodical payments must include.
[5 Marks]
1. the name of the payee
2. BSB and account number of the payee
3. the narrative
4. the amount of the transaction
5. the payment due date
Question 2:
List three implications of effective doubtful debt identification policy in the business operation of ACA
Restaurant Cafe’.
[3 Marks]
Accounts Supervisor shall maintain a provision for doubtful debts, assessing each individual
debt, its aging profile, historical payment history and the likelihood of recoverability. Debts
1.
which are over 90 days; and/or has a history of difficult recovery; and/or is unlikely to be
recovered should be provided for accordingly.
2.
3.
Question 3:
List three reasons for which discrepancies between deposits recorded and deposits paid
may occur in ACA Restaurant Café’ s business operation.
[3 Marks]
1. system errors
2. part payments
3. overpayments
Question 4:
When you are filing documents at ACA Restaurant Cafe’, what factors should be considered when
deciding the filing order?
[3 Marks]
Frequency of update: A file that needs to be updated every now and then needs an
1.
organisation method that will allow easy retrieval of information and ease of updating
File activity: Different files have different activities, example a sort file is used to sort
2. data in sequential order and therefore sequential method would be appropriate for
such a file
File access method: Definitely different files have different methods of being accessed,
3.
example a reference file is accessed using random method for easy retrieval of data.
Nature of the system: Files that are used in a particular system will depend on the
4.
nature of the system i.e the suitable organisation method for that particular system.
Master file medium: The master file is the main file for keeping permanent updates of
5. records from transaction files and other sources, the medium by which it is updated
will determine the organisation method to be used
colour-coding can be applied to your filing system to add additional categorisation and
6.
divide up the documents within their broad categories.
Question 5:
To identify and describe the key features of accounting systems, we must maintain accurate record
keeping and reconciliations. What controls should be in place at ACA Restaurant Cafe’ to maintain
accurate records for recording source documents into the subsidiary ledgers?
[3 Marks]
Emma & Rufus keep records both electronically and in hard copies. The hard copy source
documents are stored in the filing cabinet in the back office of the café. The electronic
copies are stored in one drive.
Question 6:
Bank reconciliations should be completed at regular intervals for all records of statement and ledger
accounts, to ensure that a business's records are correct. Otherwise, it may find that cash balances
are much lower or higher than expected, resulting in deposit in transit, cheques issued but not
cleared, bounced cheques or overdraft fees. Bank reconciliation may also detect fraud after the fact.
This information can be used to design better controls over the receipts and payment of cash of the
entity.
At a minimum, conduct Bank reconciliation shortly after the end of each month, when the Bank
sends the business a Bank statement containing the opening cash balance, transactions during the
month, and closing cash balance. It is even easier to reconcile the ledgers every day. By
completing a Bank reconciliation every day, you can spot and correct problems immediately
This task requires your read through the financial information available in ‘Company Background’ and
answer the following questions.
Required: Using the source documents mentioned in the company details and in financial information
1, prepare the following for ACA Restaurant Cafe’ (use the templates provided in answer section,
detailed marks distribution in the answer templates):
Cafe’.
Prepare bank reconciliation as at 31 December 2018 (use the space provided in the answer
section).
You are required to use financial information 3 for the following (use the templates provided in
the answer section):
i) Accounts Receivable Control Account and Accounts Payable Control Account as they
would appear in General Ledger.
c. Extract a list of balances from the accounts receivable and accounts payable subsidiary ledgers.
These should balance with the Accounts Receivable Control and Accounts Payable Control
Accounts.
d. What amount of cheque ACA Restaurant Cafe’ is required to draw and sign to make payment to
Cream Chargers if Emma and Ruff pays fresh cream supplies in full on 31/10/20XX?
e. Emma & Rufus received all outstanding amounts from Brittany’s Milk on 31/10/20XX. Prepare the
appropriate journal entry.
f. Emma & Rufus made all the outstanding payment to G B Wholesaler on 31/10/20XX. Prepare the
appropriate journal entry.
ANSWERS:
Inv /
Accounts GST
Date CN Particulars Fol Sales
Receivable Payable
No
Total
TOTAL
Part 1g) Debt Collection Procedure as per Policy and Procedures [2 Marks]
Action
Account name
Required
Opening balance
$
Credit balance as per bank statement
Add: Outstanding deposits
a, b, c:
Account Name:
Date Particulars Fol Debit Credit Balance Dr/Cr
Account Name:
Date Particulars Fol Debit Credit Balance Dr/Cr
Account Name:
Date Particulars Fol Debit Credit Balance Dr/Cr
Total
Account Name:
Dr/C
Date Particulars Fol Debit Credit Balance
r
Account Name:
Dr/C
Date Particulars Fol Debit Credit Balance
r
Customer Amount
Total
Control Accounts:
Accounts Payable Control Account [2 Marks]
d. [1 Mark]
e. [2 Marks]
Emma & Rufus received all outstanding amounts from Brittany’s milk on 31/10/2017. Prepare the
appropriate journal entry.
f. [2 Marks]
Emma & Rufus made all the outstanding payment to G B Wholesaler on 31/10/2017. Prepare
the appropriate journal entry.
END OF ASSESSMENT
Marks Marks
TASK NO.
Allocated Achieved
Assessment Task 1 (20 marks)
Question 1 – 6 20
TOTAL
100