Financial Management Assignment: Budgeting, Analysis, and Reporting

This assignment solution addresses key aspects of financial management, including profit and loss calculation, budgeting, cash flow analysis, and resource allocation. It begins with an analysis of a marketing department's financial performance, calculating profit and loss based on provided data. The solution then explores research methodologies to understand the reasons behind profit or loss, emphasizing the importance of expense control and sales strategies. The assignment further delves into the analysis of cash flow trends, the application of taxes, and the advantages and disadvantages of financial management software. It also provides examples of how to allocate resources based on previous financial data, introduces a new budget item (health care), and outlines organizational policies for budget preparation. Additionally, the solution details a plan for circulating newly-written budgets to managers, identifies ways staff can misappropriate funds, and suggests resolutions for each. It also explains the use of aging summaries, provides a contingency example, and demonstrates how to use an audit trail to identify budget discrepancies. The assignment concludes with a detailed plan for managing finances, ensuring effective allocation of resources, and maintaining financial stability.

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Finance management
Name
Institution
Date

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ASSESSMENT 1; ACTIVITIES
Identify an area of business and explain how you could use different forms of current and
present financial data to ascertain whether the department made a profit or a loss.
Let marketing be our area of business.
Keeping a Track on Profit and loss is very important to a successful business. To calculate profit
or loss you need to determine the following;
 Total income you get from sales
 The total amount of expenses that you incur
 The cost of inventory
Total income includes commissions received and discounts paid. Cost of inventory equals to
opening inventory plus purchases minus closing inventory.
For example
According to the financial statements for the year ended 31st Dec,2018, The marketing
department of Victoria’s company had a closing stock of $ 1 200, inventory as at 31st December,
2017 was $1 000,total purchases during the financial year was worth $ 13 000,transport cost was
$200 ,salary and wages amounted to$1 500. Their total sales amounted to $50 000. Determine
profit or loss during the financial year.
PARTICULARS AMOUNT ($) AMOUNT ($)
Sales 50000
(Less) cost of sales

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Opening inventory 1000
(Add) purchases 13000
(Less) closing inventory (1200)
Cost of sales (12800)
Gross profit 37 200
(Less) expenses
Transport cost 200
Salary and wages 1500
Total (1700)
Net profit 35 500
Activity 1 B
Using your answer from the previous activity, explain how you would undertake research
to review the reasons for the profit or loss.
In the previous activity, there was a profit of $35 500. To undertake research to review the
reasons for the realized profit you will need to check on the level of expenses, in this case,
expenses were low they amounted to $1700.you should also review the cost of purchases
compared to the number of sales. The selling price per unit should be hirer than the buying price
per unit in the Oder to be able to cater for the business expenses and realize a profit.
Activity 1C

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Using your business plan, identify your business’ critical dates in terms of income and
resource use and generation
DATES ACTIVITIES
July 1 beginning of a new financial year
July 14 summaries of withholding pay-as-you-go needed to be provided for the
employees
July 28 quarter 4 this guarantees contributions for a super fund
July 28 business activity statement is due for quarter 4
August 14 annual withholding payment summary report due for pay-as-you-go
August 28 annual report on taxable payments due
October 21 annual installment on pay-as-you-go due
June 30 end of the financial year
Activity 1D
Explain how and why you would analyze your business’ cash flow trends.
Cash flow helps keep track of cash inflows and cash outflows. Cash flow from operating firm
activities is compared to the company’s net income. In a case where the cash flow from
operating activities is consistently higher than net income, it’s usually assumed that the firms’
earnings are of high quality. If the cash flow from operating activities is lower than the net
income then the net income of the firm is not turning into cash for the company.

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It's important to analyze cash flow because it’s a great indicator of the firms' activities. it can
assist an investor to gauge the operating activities of the firm and see whether the operations are
generating ample money.
Cash flow – operations
Net income xxx
Depreciation and amortization xx
Total depreciation, amortization, and depletion xx
Amortization of securities xx
Change in receivables xx
Change in prepaid assets xx
Change in payables and accrued expenses xx
Change in other current assets xx
Change in liabilities xx
Changes in working capital xx
Cash from operations xxx
Note; you compare the amount of net income and the cash from operations.
Activity 1E
Which taxes are applied to your business?
Explain each one, including the rates and geographical variations, if applicable

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Activity 1F
In reference to your current financial management software, give all of the pros and cons you can
think of. Summarize whether you think the software is suitable for both your current needs and
future needs.
Pros
 It can handle several financial tasks. The good thing about financial software is its ability
to carry out a variety of tasks. The software can create financial statements reports, create
invoices, store and organize financial information.
 It can integrate with current systems
 Different software is designed to work with almost all systems.
 It provides real-time information. The software can help provide financial information
anytime you need it which is very important to a business
Cons
 It’s expensive. Financial software tends to be expensive even the simple software.
It needs training. Employees will need to switch from their duties for a while to learn the new
software which will also require training cost.
 You may still need additional financial programs. Despite, the cost of the software you
may still find that it can’t do everything you need to be done. This means you may need
to purchase another program. It can’t satisfy everything you need to do.
Conclusion

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Financial software is suitable for current business operations and future financial needs because
it helps a big deal and reduces confusion and big workloads. Its accuracy too is great.
Activity 2A
Give an example of how you could use previous financial data to determine the allocation of
resources.
Explain the figures and how you would allocate resources accordingly.
How to allocate recourses
When allocating recourses you need your previous financial data to help you in forecasting.
Previous financial data will help you identify previous strengths and weakness of the allocation
of recourses. Where recourses allocation was insufficient you consider increasing the level of
resources allocation to increase profitability. Where there was excess allocation of resources
compared to what was utilized, you reduce the number of resources to be allocated to avoid
wastage of resources. Audit trail could help with sufficient information on how to budget
allocation of resources.
Activity 2B
Identify a new item you could add to the budget in your business. Estimate the costs of the new
item and how it would be included within the budget.You need to estimate both upfront and
ongoing costs.
Heath care
Staying healthy is important. It increases the efficiency of employees. I could add allocation of
money on expenses such as health premiums, disability, vision, and dental insurance. the

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amount of allocation can be estimated to $9000.this new resources allocation would be included
in my budget as a business expenditure under health care, where the upfront cost would be 20%
and 80% to be the ongoing cost.
Activity 2C
Give an overview of the organizational policies and requirements you need to adhere to when
you are preparing budgets.
Be realistic
Allocation of resources should be realistic for it to allow you to stick to your budget most of the
time. This would help to reach your financial goals. Breaking your budget occasionally is not
bad, provided that you will get back to the budget as soon as possible. Track progress and record
you’re spending should keep proper records of expenses and income
Set debt payouts and saving goals. You have to find out whether you have an overage or a
shortfall budget. To determine the type of budget you have you subtract total expenses from the
income. If you make more money than your expenses, you can set realistic goals of saving and
pay off debt.
Determine your income. Calculate accurate total income including from income sources like
interests, dividend and rental income
Calculate accurate total expenses. It’s crucial to find out how much you are spending to
operate your business
Activity 3A

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Write a plan detailing how you would circulate newly-written budgets to managers and explain
any additional information they need to know, such as reporting requirements and financial
delegations.
A plan of circulating newly-written budgets
Gather information for your budget plan by Collaborate with members from various departments
to know the critical details from the prior year’s budget and actual records from the previous
year’s budget
Define and evaluate department goals
Prepare a Budget using the acquired information
Monitor the progress regularly
Be prepared to make adjustments to your budget
Additional information
Every department will be required to analyze the budget for the previous two years by comparing
actual and forecast budgets
ACTIVITY 3B
Identify five different ways staff could misappropriate company funds and suggest a
resolution for each.
 Expense reimbursement fraud – this is like claiming of expenses twice, forging
receipts, claims of inflated expenses and submitting false reimbursement complains.

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 Procurement fraud – this involves schemes like ordering excess products and then
returning some and pocketing the money or initiating a purchase of goods for personal
use.
Prevention - Rotate duties of employees in procurement
-every employee should have a vacation
 Payment fraud
This can include creating false customer accounts to generate false payments. it also includes
self-authorization payments, joining to process false claims for payment of benefits and changing
payee details on checks.
Prevention – use data mining to uncover any hidden fraud like false payments
- Review the vendor master file to check that the volume of bidding is reasonable and
consistent
 Health insurance fraud
This is where an employee conspires with a doctor to defraud an insurance company by giving
false receipts
Prevention – implement an anonymous ethics hotline to encourage employees to report
wrongdoing
 Personal use of company vehicles –often using company-issued credit cards for fuelling
company vehicle for personal use
Prevention – conduct random audits of the accounts to see what has been misused

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Activity 3C
Explain your organization’s use of aging summaries, in terms of accounts payable and
receivable, where applicable. Aging summaries are used to determine the following
The credit risk
Old accounts receivable are a sign of credit risk to the firm because; if customers have not paid
their debts it means they are unable to pay. to calculate the risk you are taking you should
compare total accounts receivables against the company standards
The amount of bad debt allowance
For the balance sheet to balance you have to all accounts payable should reflect. Aging accounts
receivable helps determine the allowance for bad debts
Analyses the aging bills you owe.
Accounts payables aging analyses the bills you are unable to pay
Cash flow problem.
When you are unable to pay accounts payables on time it means you need to take action to
correct a problem with cash flow.
Activity 3D
Give an example of a contingency that could occur at your workplace and explain how you
would revise the budget to deal with it.
Example of a contingency; Theft

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You have to set up a planning committee to handle that problem. It’s usually advisable to plan on
contingency although sometimes it’s usually hard to budget for contingency while other matters
are pressing. The committee should come up with plans between one to three days after the
disaster. It should also report throughout the process. Months following the contingency should
be spent restoring the lost and taking the business back to its full resolution.
The committee will be required to come up with a plan on how to get the stolen assets which are
used in daily activities as fast as possible.
Activity 3E
Give an example of how you could use an audit trail to identify a discrepancy in budget
allocations.
Firms ensure that budget plan is effective and realistic by evaluation and auditing
Audit trail contains the previous records of an audit. by comparing previous records of audit and
the previous budgets, it will be possible to identify any crisis raising from the budget.
Activity 3F
Identify three areas of compliance you could monitor in your workplace and explain how
you would ensure so.
Pre-activity approvals, Before undertaking any activity in the firm there should be a clear list of
activities to be done which should be Signed and stamped for approval by the head of the
department
Transaction reviews, for example, travel expense reports .you should investigate to know
whether real transactions took place, this will help reduce fraud.

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Review of a staff-completed checklist. Should review the completed checklist to determine
whether every essential activity was done
Activity 4 A
Identify a report used in your workplace and list all of your organization’s specifications here,
including format and style.
Business report
Executive summary
This part entails a complete report. It entails the main points of the report, recommendations,
major ideas and the purpose of the report.
Content
The content shows the titles and page numbers where the sections appear. The order of items
should be organized.
Introduction
This part shows the reasons for writing the report. You should explain how to increase profits,
what problems the firm is having and how to solve it.
Findings
Here you report the data that you have analyzed then make conclusions and recommendations.
Reported data should be accurate
Conclusions
You should use graphs and tables to make conclusions which direct you to make

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Recommendations.
Recommendations
Recommendations should be logically drawn from the conclusions
Activity 4B
How are significant issues in statements highlighted for priority attention in your workplace By
summarizing the important parts of the financial statements to make it capture the attention of
everyone. Simple language is used to enable everyone understands because not everyone
understands the accounting language.
Activity 4C
Explain how you would use each of the following to determine the financial viability of the
organization:
Cash flow
A Cash flow statement shows the cash position of a company. a company may be making a profit
but in terms of cash its pathetic. Cash flow statement helps to determine the cash that an
organization has the higher the cash available the higher the financial viability.
Changes in business activity including markets, goods or services traded
Change Inactivity within a business can lead to low or high financial viability. For example if a
firm changes its good or services they offer to something different, it will increase the financial
viability if the target market and consumers will buy the goods and if the level of competition in
the new market will be low. (khotimah ,kustono & martiana,2018)

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Consolidation
Merging companies increase the financial viability of the company because operating income
will rise as well as the income hence high financial viability
Expenses and overheads
To determine the financial viability of a firm by considering expenses and overheads you need to
subtract total operating expenses and overheads from total income. if the difference is a positive
figure then the financial viability is great if it's negative then firms financial viability is low.
Labor costs including decisions to move production to other locations or sites
You have to calculate the total labor costs and other expenses required to move to another site
then subtract it from the total expected income. The higher the difference the higher the financial
viability. (suriani, 2015)
Loss
This means the business is spending more money on its operations than its income. Hence
financial viability is low.
Profit
When a business is making a profit it may seem to have high financial viability but you need to
confirm the position of cash in order to determine the financial viability, this is by determining
the cash flow.
Write-offs.

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Write-offs may reduce the firm’s financial viability because when they will require provision for
the write-offs hence increasing expenses.
Activity 4D
Outline here how you would evaluate the effectiveness of your organization’s financial
management processes.
By budgeting - Budgeting would direct on how to allocate finances and resources
By accounting – this entails systematic recording of transactions and orderly storage of business
document for quick retrieval when need raises.
Reporting – the firm should set specific times within a financial year when they should report to
the firm the financial progress as at that time. (suriani,2015)
Setting a strong internal control system – this will help management detect any fraud or
misappropriation of assets and cash.
Assessment 2
Firstly, plan for financial management.
Explain how to do this, including:
Reviewing previous financial data
This will entail checking previous years financial statements like the statement of financial
position of the firm, the cash flow and statement of trading profit and loss account. Analyzing
financial documents will help to know important information about the firm. For example;

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information on the viability of the firm, the cash position and the operating expenses of the firm.
When the company has high operating expenses compared to its income then it’s easy to
liquidate, therefore it’s recommended to reduce the operating expenses to increase its viability.
(suriani, 2015)
Looking into areas of profit and loss
Analyzing the profit and loss accounts will help identify the business’s areas of weakness which
leads to loss and its strengths which lead to profit. Mistakes made in past decisions should not be
repeated in future.
Identifying important business dates
Identify important business dates, check businesses’ previous budgets to analyze the important
dates stated and also check the business calendars. Identifying business important dates is
important as it can help avoid penalties of not adhering to deadlines for example, tax payment
dates which can lead to penalties when payments are not made on the stated dates and also
payment of loan installments which when not honored can lead to a poor credit reputation of the
firm (suriani, 2015)
Analyzing cash flow trends.
Analysis of cash flow will help you to know the cash position of the firm hence its viability. The
position of cash will help in deciding how to reduce expenses in order to increase the viability of
the firm. When a firm has high operating expenses as compared to income it means that the firm
will not be in a position to pay its debts in future hence there is a danger of its liquidation.
Understanding different tax liabilities

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Understanding different tax liabilities on the basis of how to calculate, how to make the
payments and when each tax liability is liable. Knowing how to calculate the amount due is
important to avoid excess payments to the tax authorities.
Understanding different tax liabilities will help in avoiding penalties of forgetting to pay some
tax liabilities. It will also help to know the exact amount of tax payable.
Deciding if the current financial management software is still suitable.
Financial management software should be able to perform several tasks at the same time like
storing data, produce invoices and also perform other financial activities. It should be accurate
and reliable. If it’s faulty then it’s not viable for the business. If the software can perform the
necessary financial tasks then it can still continue being used.
Next, you will have to establish and implement budgets for the financial year.
Explain how to do this, including:
Examining previous data
Analyze previous data from the previous budgets by comparing forecasted budget and actual
budget and the previous financial statements to identify the strengths and weakness of resources
allocation and correct them in the present budget. Past mistakes on the budget which led to losses
should be taken as a lesson. Mistakes in past should not be repeated in future. this strategy can
help to minimize losses. Realized strengths in allocation of resources should be noted as
important strategies to be used in future planning.
Estimating new areas of the budget

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After analyzing the previous budgets you should check whether there are areas which have been
left out and add them as new areas in the budget. For example, if the firm does not allocate for
contingency. Many firms forgo the budget of disasters to other pressing business matters. it’s
important to allocate for disasters to avoid difficult times when disasters affect the business
activities.
Preparing the budget in line with your organization’s policies and protocols
Adherering to the firms’ principles and policies while coming up with the budget is important so
that you don’t violate the firms’ ethics and culture which have been guiding the firm. The
policies and guidelines also guide the process of preparing the budget hence giving a direction.
Distributing budget information to managers and staff
To distribute budget information to managers and staff, work together with the team members to
ensure that you know their requirements and include them in the budget. Ask questions and give
the team members give their opinions.
Removing and minimizing opportunities for the misappropriation of funds
This can be achieved by setting a strong control system, rotation of duties and frequent auditing
of the business operation in each department. Those caught with fraud or misappropriation of
cash should be punished severely for the others to learn. Compulsory leaves should be set to give
other people opportunity to see what their colleges have been doing, this can help caught corrupt
workers.
Working with aging summaries
Aging summaries of accounts payables and accounts receivable helps in identifying bad debts by
analyzing the old accounts receivable and aging accounts payable shows the position of the firm.

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It means that the company is unable to pay its debts. Old accounts receivable is a sign that
debtors are not in a position to make payments hence should start planning on how to make
provisions for bad debts. Old accounts payable shows that the firm can liquidate anytime because
it’s not in a position to make its payments.
Revising budgets in the case of contingencies
You should set a committee of contingency. In times of a disaster, they should plan ‘as fast as
possible on what’s required and how to get it. The committee should take between one to three
days after the contingency to come up with a plan. It’s usually advisable to budget for
contingency incase it occurs.
Maintaining audit trails
The budget should be prepared by referring to the audit trail from the previous years to ensure
uniformity and also to budget the available resource. Over budgeting can be stressful for the
business, therefore comparing previous audits will give a guideline on how to budget and also it
makes the process simple and fast
Ensuring compliance of self and others.
To achieve compliance of self and others, the budget should be discussed and the team should be
given an opportunity to give th0eir opinions on the budget. total compliance will lead to
everyone adhering to the budget without complains because they participated and were satisfied
by the budget.(suriani, 2015)
At the end of the year, you have to report on the business’ finances.
Explain how to do this, including:

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Writing the report in formats and styles approved and required by the organization highlighting
the important parts
Business report
Executive summary
This part entails a complete report. It entails the main points of the report, recommendations,
major ideas and the purpose of the report.
Content
The content shows the titles and page numbers where the sections appear. The order of items
should be organized.
Introduction
This part shows the reasons for writing the report. You should explain how to increase profits,
what problems the firm is having and how to solve it.
Findings
Here you report the data that you have analyzed then make conclusions and recommendations.
Reported data should be accurate
Conclusions
You should use graphs and tables to make conclusions which direct you to make
Recommendations.
Recommendations

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Recommendations should be logically drawn from the conclusions
Advise on the financial viability of the organization
To increase the viability of the business, the operating expenses should be reduced in the Oder to
increase the firm’s income hence raising the cash position of the organization.
Evaluate the effectiveness of the financial management process used.
A strong internal control system, monitoring, financial activities, and suitable financial
management software are very tools important for an effective financial management process.
(khotimah,kustono & martiana,2018)poor financial management can lead to misappropriation of
cash and fraud which can lead to losses in the company.
Assessment 3
1. Why is examining previous financial data important for managing current and future
finances?
It helps the management monitor whether the business is heading in the right direction and
whether it’s increasing its viability or not.
2. Why might you need to understand the reasons for profit and loss?
Understanding the reason for profit or loss will help to keep track of business activities so that if
a mistake happened previously which led to loss will not be repeated in the future. Strategies
which led to a profit should be used again in the future.
3. Why should you identify your business’ or industries critical dates?

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Identifying your business dates helps to ensure that important deadlines are not missed which
may attract penalties. For example tax submission deadlines.
4. Why might you need to analyze cash flow trends?
Cash flow analyses help to determine the financial viability of a firm by showing the cash
position of the firm.
5. Why do you need to be aware of your tax liabilities?
Being aware of the amount you need to pay and the time of payment will help to avoid penalties
which are charged when filing tax returns is delayed.
6. Why is it important to ensure that your financial management software is suitable for
your business?
Because suitable financial management software helps in accomplishing important daily
financial activities and assist in financial planning decisions of the firm.
7. Why do you need to consider previous financial data when managing resource
allocation?
Previous financial data will help in identifying previous strengths and weaknesses of the firm on
resources allocation. It will help in making decisions of allocating resources to avoid previous
mistakes like excess resources allocation.
8. Why do you need to estimate the costs of potential new items?
Estimating the cost of potential new item is necessary because it's important to estimate potential
profit of the product in the future and also avoid unnecessary charges on the product.

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9. Why do you need to prepare budgets in line with organizational policies?
Budgets should be prepared in line with organizational policies because a budget plays an
important role in determining the success of a business. It’s also the foundation of the growth of
a firm. By following the organizations' policies it will satisfy the ethics of the firm.
10. Why do managers need to be clear about the budget?
Managers need to be clear about the budget because mistakes in the budget can mislead the
whole firm. Wrong resources and cash allocation can lead to a big mess in the organization. It
can lead to wastage of resources hence low financial viability of the firm. Poor budgeting can
lead to the liquidation of the firm. (suriani,2015)
11. What could happen if you took no steps to prevent misappropriation of funds?
It could lead to company losses and crisis between the management and the shareholder. High
level of losses would even lead to the liquidation of the firm.
12. Why are aging summaries useful?
It provides a report of old accounts receivable which helps to decide on how to make provisions
for the accounts.
Aging accounts payable will help to determine the firm’s financial position. Old debts mean that
the firm is unable to pay its debts hence low financial viability. (suriani,2015)
13. Why might you have to revise budgets in the case of contingency?
Because disasters are unpredictable and sometimes you may forgo budgeting for contingency for
a pressing matter. In a case where contingency was budgeted there is a possibility it was not
enough so it will be necessary to revise the budget

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14. How can an audit trail help you identify discrepancies?
By comparing the previous series of document it would be easy to identify discrepancies.
15. Why do you need to be diligent when ensuring compliance?
Being diligent while ensuring compliance helps to understand the kind of business is about to
acquired. It also assists in avoiding bad surprises in the future which can be costly.
16. Why might your organization make specifications about report formatting?
Because it’s usually written to a specific group and for a clear specific need. Clear Intel and
evidence are presented.
17. Why do you need to draw attention to significant issues in reports?
For management, it’s important as it will help them to give feedback to the workers which show
that management is supportive.
For employees it enables them to know what’s expected from them by the management. (Putra,
akram&Hermanto, 2017)
18. Why do you need to monitor the financial viability of the organization?
Because financial viability is a key factor that determines the existence of a firm. When a firm
has low financial viability it scares investors from investing in it and also creditors are afraid of
giving money to the firm because they are afraid it would be able to pay. (suriani,2015)
19. Why do you need to review the effectiveness of your financial management processes?
To correct misappropriation of funds and resources as well as detecting fraud it’s important to
ensure that the firm is sticking to the budget to avoid misuse of resources.

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References
Khotimah, H., Kustono, A. S., & Martiana, N. (2018). TRANSPARENCY AND
ACCOUNTABILITY IN MANAGEMENT OF VILLAGE ADMINISTRATION REVENUE

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AND EXPENDITURE BUDGET (APBDES). Muhammadiyah International Journal of
Economics and Business, 1(1), 27-38.
Putra, A. P., Akram, A., & Hermanto, H. (2017). EFFECT OF PERFORMANCE-BASED
BUDGETING, INTERNAL CONTROL, AND REPORTING ON PERFORMANCE
ACCOUNTABILITY GOVERNMENT OF WEST LOMBOK. E-PROCEEDING STIE
MANDALA.
Karasioğlu, F., & Göktürk, A. P. D. İ. E. The Applicability of Responsibility Accounting System
within the Scope of Increasing Efficiency in Hospital Businesses in Turkey.
Suriani, S. (2015). The Effect of Performance-Based Budgeting Implementation towards the
Institution Performance Accountability (Case Study: Wajo). Information Management and
Business Review, 7(4), 6.