BAO1101 - Accounting: Sharemarket Decision Making Report

This report, submitted by a student, analyzes the sharemarket, focusing on accounting for decision-making. The assignment includes a share selection sheet, company research with descriptions of Woolworths, Rio Tinto, and BHP Group, graphical and share price analysis, and an assessment of portfolio gains and losses. The report also provides recommendations for the share portfolio, evaluating the performance of each selected company and factors influencing their share prices during the tracking period. Key financial data, ratio analysis, and news articles are also included to support the analysis, offering insights into the companies' performance and market trends. The analysis covers the period from July 22, 2019, to August 19, 2019.

Running head: ACCOUNTING FOR DECISION MAKING
Accounting for Decision Making
Name of the Student:
Name of the University:
Author’s Note:

1ACCOUTNING FOR DECISION MAKING
Table of Contents
Part 1: Share Selection Sheet...........................................................................................................3
Part 2: Company Research/Graphs/Investor Information................................................................7
A) Description of Each Company................................................................................................7
B) Graphical Analysis..................................................................................................................7
C) Share Price Analysis.............................................................................................................11
D) Gain or Loss made on your Portfolio during the Tracking Period.......................................13
E) Recommendations on the Share Portfolio.............................................................................14
Part 3: Identification of Key Financial Data and Ratio Analysis..................................................15
References......................................................................................................................................16
Appendix........................................................................................................................................18
1) Rio Tinto News Article.........................................................................................................18
2) Woolworths News Article.....................................................................................................19
3) BHP Group News Article......................................................................................................20
4) Financial Statement of RIO Tinto Company.........................................................................21
5) Financial Statement of Woolworths Group...........................................................................23
6) Financial Statement of BHP Group.......................................................................................25

2ACCOUTNING FOR DECISION MAKING

3ACCOUTNING FOR DECISION MAKING
Part 1: Share Selection Sheet
SUBMIT Week 4 Commencing August 12, 2019.
Name : Aayush mool Student ID s4623311
Name : Fenil Ajmera Student ID s4597788
Name: Student ID
Tutor’s Name: Geeta kumar
Tutorial Day and Time
Particulars Closing Share Prices No. Of Total
Company Monday 22 July 2019 Shares Investment
1.Woolworths ( WOW) 34.5 150 5175
2.Rio Tinto Limited (RIO) 103.5 47 4865
3.BHP Group Limited
(BHP) 41.34 120 4961
Total Investment 15000

4ACCOUTNING FOR DECISION MAKING
SUBMIT Week 4 Commencing August 12 2019
BAO1101 SHAREMARKET ASSIGNMENT … INDIVIDUAL SUBMISSION
Name Aayush Mool
Student ID S4623311
Company Name Rio Tinto Limited
 Why did you choose this company?
The metal and mining company has been considered because of the growth and
sound business operations carried on by the company.
 What do you know about the company and its business?
Rio Tinto is an Anglo Australian multinational and one of the world’s largest metals and mining
corporations. The company was founded in 1873, when a multinational consortium of investors
purchased a mine complex on Rio Tinto, in Huelva Spain by the Spanish government. They have
their headquarters in London. They have got a total revenue of 40.52 billion USD by 2018.
Signature ______________________________ Date 2019/08/18
____________________

5ACCOUTNING FOR DECISION MAKING
SUBMIT Week 4 Commencing August 12 2019
BAO1101 SHAREMARKET ASSIGNMENT … INDIVIDUAL SUBMISSION
Name Fenil Ajmera
Student ID s8459778
Company Name Woolworths (WOW)
.
 Why did you choose this company?
The company has been selected because of wide business operations it has in
the Australian Region and the sound financial returns that is provided by the company.
 What do you know about the company and its business?
Woolworth’s supermarkets is an Australian supermarket or grocery store chain owned
by Woolworths Group. Founded in 1924, Woolworths along with Coles forms a nearly
duopoly of Australian supermarkets accounting for about 80% of the Australian market.
Headquarters of Woolworth’s is at Bella Vista. They got around 1000 stores located
over Australia. Woolworths was founded in 5 December 1924.
Signature ______________________________ Date 2019/08/18
____________________

6ACCOUTNING FOR DECISION MAKING
SUBMIT Week 4 Commencing August 12 2019
BAO1101 SHAREMARKET ASSIGNMENT … INDIVIDUAL SUBMISSION
Name
Student ID
Company Name BHP Group Limited (BHP)
 Why did you choose this company?
The company has been selected based on the growth prospectus involved in the
mining sectors and comparatively sound investment and financial returns that has been
provided by the company.
 What do you know about the company and its business?
The BHP Group is an Anglo American Multinational Company that is operating in the
Metal, Mining and Petroleum Industry, whereby the company is a dual listed company
that is listed both in London and Australian Stock Exchange. The company is referred
as the second largest company in the mining industry across the globe in terms of its
revenue earned.
Signature ______________________________ Date
____________________

7ACCOUTNING FOR DECISION MAKING
Part 2: Company Research/Graphs/Investor Information
A) Description of Each Company
Comparative Analysis
Particulars Woolworths Rio Tinto BHP Group
1.Products And Services
Vegetables, Fruit,
Meat, Packaged
Food Products,
etc.
Iron ore, Borates,
Salt, Talc, Diamonds,
Coal, Uranium,
Alumina, Bauxite,
Aluminum,
Copper, Molybdenum
, Gold, and Titanium
Dioxide.
Iron Ore, Coal,
Petroleum, Copper,
Natural Gas, Nickel
and Uranium
2.Name Of Chief Executive
Officer
Brad Banducci
(CEO)
Jean-Sébastien
Jacques (CEO)
Andrew Macknenzie
(CEO)
3.Salary of Chief Executive
Officer $3.868 Million £ 4.289 Million $ 4.657 Million
4.Profit / Loss After Tax from
2018 Annual Report $1,795 Million $18,167 Million
Profit $7,744 Million
5.Latest Dividend Per Share and
Date Paid
45 Cents Paid on
5th April 2019
151 Cents Paid on 1st
August 2019.
78 Cents/Paid on 25th
September, 2019
6.Size By Total Assets – 2018
Annual Report $ 23,558 Million $ 90,949 Million $ 111,993 Million
7.Number Of Employees 115,000 47,000 62,000
8.Share Price 52 week
High/Low
38.10
(High)/27.03
(Low)
107.99 (High)/71.35
(Low)
2078.50
(High)/1460.00 (Low)
B) Graphical Analysis
The share price for each of the company taken into consideration from the time period
22nd July 2019 till the time period 19th August 2019. The daily movement between the three
major companies has been taken into consideration namely Rio Tinto Group, Woolworth’s
Company and BHP Group Ltd. The share price index of the company has been well mapped with
the All Ordinary Share Index whereby changes in each of the share price movement can be well
compared with that of the index movement.

8ACCOUTNING FOR DECISION MAKING
Rio Tinto Group:
Table 1: RIO Tinto Share Price Analysis
(Source: Au.finance.yahoo.com. 2019)
Date Rio Tinto Change(%) All-Ordinary Change(%)
7/22/2019 103.5 6781.20
7/23/2019 102.76 -0.71% 6812.50 0.46%
7/24/2019 100.51 -2.19% 6862.40 0.73%
7/25/2019 96.29 -4.20% 6901.90 0.58%
7/26/2019 98.26 2.05% 6879.30 -0.33%
7/29/2019 98.78 0.53% 6911.40 0.47%
7/30/2019 99 0.22% 6928.30 0.24%
7/31/2019 98.9 -0.10% 6896.70 -0.46%
8/1/2019 97.81 -1.10% 6871.90 -0.36%
8/2/2019 94.77 -3.11% 6846.10 -0.38%
8/5/2019 91.66 -3.28% 6710.60 -1.98%
8/6/2019 91.39 -0.29% 6546.50 -2.45%
8/7/2019 89.5 -2.07% 6588.50 0.64%
8/8/2019 88.52 -1.09% 6642.30 0.82%
8/9/2019 87.69 -0.94% 6663.40 0.32%
8/12/2019 85.28 -2.75% 6670.10 0.10%
8/13/2019 85.8 0.61% 6648.10 -0.33%
8/14/2019 87.94 2.49% 6677.50 0.44%
8/15/2019 85.6 -2.66% 6490.80 -2.80%
8/16/2019 84.72 -1.03% 6485.90 -0.08%
8/19/2019 84.96 0.28% 6550.50 1.00%
Rio Tinto Share Price Analysis

9ACCOUTNING FOR DECISION MAKING
Graph 1: Rio Tinto Share Price Analysis
(Source: Au.finance.yahoo.com. 2019)
Woolworths Group:
7/22/2019
7/24/2019
7/26/2019
7/28/2019
7/30/2019
8/1/2019
8/3/2019
8/5/2019
8/7/2019
8/9/2019
8/11/2019
8/13/2019
8/15/2019
8/17/2019
8/19/2019
-5.00%
-4.00%
-3.00%
-2.00%
-1.00%
0.00%
1.00%
2.00%
3.00%
Rio Tinto Share Price Analysis
Rio Tinto All-Ordinary
DATE
Change (%)
Date Woolworths Change (%) All-Ordinary Change(%)
7/22/2019 34.50 6781.20
7/23/2019 34.65 0.43% 6812.50 0.46%
7/24/2019 34.93 0.81% 6862.40 0.73%
7/25/2019 35.38 1.29% 6901.90 0.58%
7/26/2019 35.23 -0.42% 6879.30 -0.33%
7/29/2019 35.38 0.43% 6911.40 0.47%
7/30/2019 35.48 0.28% 6928.30 0.24%
7/31/2019 35.62 0.39% 6896.70 -0.46%
8/1/2019 35.58 -0.11% 6871.90 -0.36%
8/2/2019 35.77 0.53% 6846.10 -0.38%
8/5/2019 35.54 -0.64% 6710.60 -1.98%
8/6/2019 34.71 -2.34% 6546.50 -2.45%
8/7/2019 35.50 2.28% 6588.50 0.64%
8/8/2019 35.50 0.00% 6642.30 0.82%
8/9/2019 35.40 -0.28% 6663.40 0.32%
8/12/2019 35.64 0.68% 6670.10 0.10%
8/13/2019 35.88 0.67% 6648.10 -0.33%
8/14/2019 35.74 -0.39% 6677.50 0.44%
8/15/2019 34.78 -2.69% 6490.80 -2.80%
8/16/2019 34.99 0.60% 6485.90 -0.08%
8/19/2019 35.35 1.03% 6550.50 1.00%
Woolworths Share Price Analysis

10ACCOUTNING FOR DECISION MAKING
Table 2: Woolworths Share Price Analysis
(Source: Au.finance.yahoo.com. 2019)
7/22/2019
7/24/2019
7/26/2019
7/28/2019
7/30/2019
8/1/2019
8/3/2019
8/5/2019
8/7/2019
8/9/2019
8/11/2019
8/13/2019
8/15/2019
8/17/2019
8/19/2019
-4.00%
-3.00%
-2.00%
-1.00%
0.00%
1.00%
2.00%
3.00%
Woolworths Share Price Analysis
Woolworths All-Ordinary
Date
Change (%)
Figure 2: Woolworths Share Price Analysis
(Source: Au.finance.yahoo.com. 2019)
BHP Group:
Date BHP Group Change (%) All-Ordinary Change(%)
7/22/2019 41.34 6781.20
7/23/2019 41.58 0.58% 6812.50 0.46%
7/24/2019 41.33 -0.60% 6862.40 0.73%
7/25/2019 40.59 -1.79% 6901.90 0.58%
7/26/2019 40.85 0.64% 6879.30 -0.33%
7/29/2019 40.60 -0.61% 6911.40 0.47%
7/30/2019 40.83 0.57% 6928.30 0.24%
7/31/2019 40.76 -0.17% 6896.70 -0.46%
8/1/2019 40.26 -1.23% 6871.90 -0.36%
8/2/2019 38.78 -3.68% 6846.10 -0.38%
8/5/2019 37.57 -3.12% 6710.60 -1.98%
8/6/2019 37.10 -1.25% 6546.50 -2.45%
8/7/2019 36.75 -0.94% 6588.50 0.64%
8/8/2019 37.30 1.50% 6642.30 0.82%
8/9/2019 37.29 -0.03% 6663.40 0.32%
8/12/2019 37.01 -0.75% 6670.10 0.10%
8/13/2019 37.01 0.00% 6648.10 -0.33%
8/14/2019 37.42 1.11% 6677.50 0.44%
8/15/2019 36.39 -2.75% 6490.80 -2.80%
8/16/2019 36.17 -0.60% 6485.90 -0.08%
8/19/2019 36.25 0.22% 6550.50 1.00%
BHP Group Share Price Analysis

11ACCOUTNING FOR DECISION MAKING
Table 3: BHP Group Share Price Analysis
(Source: Au.finance.yahoo.com. 2019)
Figure 3: BHP Group Share Price Analysis
(Source: Au.finance.yahoo.com. 2019)
C) Share Price Analysis
The daily movement between the three major companies has been taken into
consideration namely Rio Tinto Group, Woolworth’s Company and BHP Group Ltd can be
better compared with various news, events undertaken that affected the share price movements of
the stated companies:
Rio Tinto Share Price Analysis: The share price analysis was done for the company for the
time period 22nd July 2019 till the time period 19th August 2019, whereby daily data has been
compared with the All Ordinary Share Index Data. As seen from the data presented above the
correlation or the movement of the data was better compared with the help of beta that was
7/22/2019
7/24/2019
7/26/2019
7/28/2019
7/30/2019
8/1/2019
8/3/2019
8/5/2019
8/7/2019
8/9/2019
8/11/2019
8/13/2019
8/15/2019
8/17/2019
8/19/2019
-4.00%
-3.00%
-2.00%
-1.00%
0.00%
1.00%
2.00%
BHP Group Share Price Analysis
BHP Group All-Ordinary
date
Change (%)