Bongwa Traders is NOT a registered VAT vendor and uses the periodic inventory system. Bongwa Traders sells custom made jewellery for cash or on credit. The jewellery is made and sold to raise awareness for nature conservation and the importance of various indigenous animals and plants for local communities. Each piece of jewellery is accompanied by a pamphlet explaining the importance of a specific plant or animal linked to the piece. On 1 March 2023, Bongwa Traders purchased a