Harvard, J. (n.d.). Extensive direct quotations in assessed work is ill advised because it represents a poor writing style, and it could lead to omission errors and a plagiarism offence could be committed accidentally.
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Module assessment detail(approved at validation as amended by module modification) Module code & title7AC002 Accounting and Financial Management Module Learning outcomes:Tick () if tested here LO1Analyse and interpret financial statements from the perspectives of different stakeholders LO2Critically analyse the role and function of financial information in the management of a business LO3Critically analyse the issues and debates concerning the financing and investment decisions of firms LO4 Assessment typesWeightings (%) Individual report100 Assessment type, weighting and LOs tested by this assessment indicated in the shaded area above by a Important requirements(Delete where appropriate, if other please provide detail) Mode of Working:individual Presentation Format:report Method of Submission: Mark required to pass this coursework:50% (Complete following detail) Hand in date & time17thJanuary 201712o’clock Assessment limits:No more than: 6000 words, excluding appendices Doclearly state your student number when submitting work butdo notindicate your name. Alwayskeep a copy of your work. Alwayskeep a file of working papers (containing, for instance, working notes, copied journal article and early drafts of your work, etc.) that show the development of your work and the sources you have used. You may need to show this to tutor at some point so notes should be clear and written in English.This is an important requirement. There may be circumstances where it is difficult to arrive at a mark for your work. If this is so you may be asked to submit your file within 3 working days and possibly meet with your tutor to answer questions on your submission. Explanation of submission requirements and further guidance Assessments are subject to a word limit to ensure consistency of approach across all modules. Your work should not exceed the limit indicated (excluding references and appendices). Do not feel that you have to “achieve” this word count in your work. What is important is that the work satisfies the stated learning outcomes which are articulated through the assessment criteria (see following page). 1|P a g eA s s e s s m e n tB r i e fi n gf o rS t u d e n t s
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Care is taken to ensure that work has been marked correctly. Checks are conducted by both a second lecturer and an independent expert from outside the University on batches of work. Your work will not be returned to you but you will receive detailed feedback explaining how your mark has been arrived at and how your work could have been improved upon. Alwaysuse the Harvard style referencing system.The University’s Learning Information Services have produced a series of guides covering a range of topics to support your studies and develop your academic skills including a guide to Harvard referencing Expensive or elaborate bindings and covers for submissions are not required in most instances. (Refer to guidelines however in the case of dissertations). The Business School has a policy of anonymous marking of individual assessments which applies to most modules. You should not identify yourself directly in the work you submit and you may need to use phrases such as “the author of this assignment ….” in the detail of your submission. Avoid academic misconduct Warning:Collusion, plagiarism and cheating are very serious offences that can result in a student being expelled from the University. The Business School has a policy of actively identifying students who engage in academic misconduct of this nature and routinely applying detection techniques including the use of sophisticated software packages. Avoid Collusion.The Business School encourages group working, however to avoid collusion always work on your own when completing individual assessments. Do not let fellow students have access to your work at any stage and do not be tempted to access the work of others. Refer to your module tutor if you do not understand or you need further guidance. Avoid Plagiarism.You mustuse available and relevant literature to demonstrate your knowledge of a subject, howeverto avoid plagiarismyou must take great care to acknowledge it properly.Plagiarism is the act of stealing someone else's work and passing it off as your own. This includes incorporating either unattributed direct quotation(s) or substantial paraphrasing from the work of another/others. For this reason it is important that you cite all the sources whose work you have drawn on and reference them fully in accordance with the Harvard referencing standard. (This includes citing any work that you may have submitted yourself previously).Extensive direct quotations in assessed work is ill advised because it represents a poor writing style, and it could lead to omission errors and a plagiarism offence could be committed accidentally. Avoid the temptation to “commission” work or to cheat in other ways.There are temptations on the internet for you to take “short cuts”. Do not be tempted to either commission work to be completed on your behalf or search for completed past academic work. When you submit your work you will be required to sign an important declarationthat the submission is your own work, any material you have used has been acknowledged and referenced, you have not allowed another student to have access to your work, the work has not been submitted previously, etc. 2|P a g eA s s e s s m e n tB r i e fi n gf o rS t u d e n t s
Assessment Brief/Task The detailed requirements for this task are as follows: There are three equally weighted parts to this assignment Part 1 You are to select a PLC that has a listing on arecognised stock exchange of your choiceand agree this with the module tutor. You are required to produce a Financial Analysis of the company based upon the following ratios for the company for the years 2015 and 2014 Return on Capital Employed Operating Profit Margin Asset Turnover Gearing Interest Cover PE ratio (you will need to show all relevant workings and supporting documentation). Your analysis will be based upon the ratios calculated and utilising any background industry/company information you think is relevant. Part 2 Your chosen company is seeking to purchase land and building which represents 25% of its Net Assets Employed. As accountant you are required to make a proposal as to how the company might access the finance necessary. This might be from internal or external sources but must be based upon the company performance and capital structure. You should justify your choice. Part 3 You are to discuss the question whether modern management accounting techniques are keeping pace with changes in the current commercial environment. The following information is important when: Preparing for your assessment Checking your work before you submit it Interpreting feedback on your work after marking. Assessment Criteria The module Learning Outcomes tested by this assessment task are indicated on page 1. The precise criteria against which your work will be marked are as follows: The proportions of the assignment should be 1.Comparison of company performance with industry based upon ratios calculated (33%) 2.Justification of the choice of a type of finance based upon an analysis of the different sources of finance available to your company (33%) 3.Analytical discussion about the relevance of modern management accounting techniques (33%) Performance descriptors Performance descriptors indicate how marks will be arrived at against each of the above criteria. The descriptors indicate the likely characteristics of work that is marked within the percentage bands indicated. CriteriaDistinction 70- 100% Merit 60-69%Pass 50-59%Fail 40-49%Fail 0-39% FinancialAssignmentAssignmentAssignmentAssignmentAssignment 3|P a g eA s s e s s m e n tB r i e fi n gf o rS t u d e n t s
Analysis of Company (33%) produces an excellent analysis of the company’s performance which includes relevant ratios , which have been explained as to their role, comparisons provided and proposed reasons for changes, differences with comparisons and means of improvement produces a very good analysis of the company’s performance which includes most of the relevant ratios , explanations of their roles, comparisons, proposed reasons for change, differences with comparisons and means of improvement produces an analysis of the company’s performance which is based on a sufficient number of the relevant ratios , explanations of their roles, comparisons and proposed reasons for change, differences with comparisons and means of improvement produces a limited analysis of the company’s performance which misses some of the key elements and supporting detail. produces a limited analysis of the company’s performanc e which misses most of the key elements and supporting detail. Analysis and justificatio n of the sources of finance available and how they might relate to the company’s situation (33%) Assignment produces an excellent analysis of the Sources of finance available and their relevant/appropr iateness to the company. This critical analysis uses a wide range of relevant theories. Assignment makes an excellent case for the choice of finance chosen Assignment produces a thorough analysis of the Sources of finance available and their relevant/appropria teness to the company. This critical analysis uses a wide range of relevant theories. Assignment makes a robust case for the choice of finance chosen Assignment produces a good analysis of the Sources of finance available and their relevant/appropria teness to the company. This critical analysis uses a range of relevant theories. Assignment makes a solid case for the choice of finance chosen Assignment produces a weak analysis of the Sources of finance and does not relate these to the company selected. This analysis does not use relevant theories. Assignment makes a poor case for the choice of finance chosen Assignment produces a very weak analysis of the Sources of finance and does not relate these to the company selected. This analysis does not use theories. Assignment does not makes case for the choice of finance chosen Analytical discussion about the relevance of modern managem ent accountin g technique s(33%) Assignment produces a clear and concise critical analysis of the strengths and weaknesses of modern management accounting techniques. This analysis recognises developments in modern Assignment produces a clear and concise analysis of the strengths and weaknesses of modern management accounting techniques. This analysis recognises some of the developments in modern Assignment produces an analysis of some the strengths and weaknesses of modern management accounting techniques This analysis recognises some of the issues around changing economic environments,. Assignment produces an analysis of a few the strengths and weaknesses of the modern management accounting. This analysis fails to recognise the main issues Assignment fails to produce an analysis of the strengths and weaknesses of modern manageme nt accounting techniques. This 4|P a g eA s s e s s m e n tB r i e fi n gf o rS t u d e n t s
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management accounting techniques and changing economic environments. Excellent clarity of expression . Consistent/ accurate use of grammar and spelling using an academic writing style. Presentation standard of the assignment is excellent; consistent with academic protocol. Referencing clear, relevant and consistently accurate using the Harvard system management accounting and changing economic environments. Thoughts and ideas clearly expressed. Grammar and spelling accurate and fluent. Presentation overall of good standard with few errors in grammar and syntax. Referencing relevant and mostly accurate using the Harvard system. Grammar and spelling mainly accurate providing evidence of a sound academic style. Presentation has limitations including some errors in grammar and syntax Minor inconsistencies and inaccuracies in referencing using the Harvard system around changing economic environments . Meaning apparent but language not always fluent, grammar and spelling is often inaccurate. Presentation is poor in structure and includes errors in grammar and syntax. Referencing present having many inconsistenci es and inaccuracies analysis fails to recognise the main issues around the changing economic environme nts. Purpose and meaning of assignment unclear. Language, grammar and spelling poor. Structure and presentatio n is not of an acceptable standard including faulty grammar and syntax. Referencing mainly inaccurate or absent 5|P a g eA s s e s s m e n tB r i e fi n gf o rS t u d e n t s