Company Accounting Assessment
Title: Individual Assignment Weighting:
20% comprising (Technical 10% and Professional Competencies 10%) Due date: Monday of Week 9 by 3:55 pm AEST/ AEDT –
Students in Adelaide and Brisbane please make sure you adjust for the time differences. Assessment Description Submission: The written assignment should be submitted electronically through the student portal – using the appropriate link. ACC 303: Learning Outcome
4 – Develop written and oral communication
strategies to enable the effective presentation of accounting information to accountants and non-accountants. Required: This is an individual assignment and you need to address the issues noted in the assignment details, and Write a memorandum to the Board of Directors (the members of the Board have varying degrees of accounting knowledge or understanding) as noted in the assignment details. Assignment Components Part A:
Technical Component (10%) - This mark covers the technical content of your advice and the explanation on each of the issues, the calculations and the sources and references used and the format of the memo. Part B: Communication Skills (10%) – This mark covers the writing skills of the student. Please make sure you follow the guidelines/ policies relating to the presentation of the written work, late policy and academic integrity. Please familiarise yourself with the assessment marking rubric to guide you in how you can score marks. The assignment rubric is a separate document and you are advised to read through it to obtain guidance on how the lecturers will mark your assignment.
Page 1 Kaplan Business School Assessment Outline
Academic Integrity Policy KBS values academic integrity. All students must understand the meaning and consequences of cheating, plagiarism and other academic offences under the Academic Integrity and Conduct Policy. What is academic integrity and misconduct? What are the penalties for academic misconduct? What are the late penalties? How can I appeal my grade? Click here for answers to these questions: http://www.kbs.edu.au/current-students/student-policies/. Word Limits for Written Assessment The MEMO should be no more than 1200 words. Do not use the cover sheet. Submissions that exceed the word limit by more than 10% will cease to be marked from the point at which that limit is exceeded. Study Assistance Students may seek study assistance from their local Academic Learning Advisor or refer to the resources on the MyKBS Academic Success Centre page. Click here for this information.
Details of the Assignment Select Company: You will select a set of Financial Report of an ASX Listed Company and obtain approval from your lecturer for the Group of Companies that you have selected. Please note that no two individuals may work on the same Group of Companies, so if another individual has already registered their interest in a particular Group of Companies, you will be advised to select a different Group of Companies. Read the Annual Report including the financial statements of the Group and write a Memorandum to the Board of Directors clearly explaining some of the technical aspects of consolidation. Make sure you draw on the company’s specific details to explain the intricacies of consolidation to the Board and as much as possible avoid answering in general terms. Please make sure that your assignment is in a MEMO Format – A Report format will not be marked. The assignment must have at least 5 references. The MEMO should be no more than 1200 words. Do not use the cover sheet. Submissions that exceed the word limit by more than 10% will cease to be marked from the point at which that limit is exceeded. Some of the aspects that you need to cover in your assignment are (but not restricted to):
1. Why did the parent entity have to prepare consolidated financial statements when the subsidiary company
is a separate legal entity in its own right? 2. Does the published set of group financial statements reveal the company’s policy on corporate governance, Audit committees, Sustainability, Solvency? Does it reveal these issues and if so where and why? 3. Has there been any goodwill on the acquisition? Or any gain on bargain purchase? Where would you find it in the financial statements and what does it mean? Any impairment?
4. Any other relevant matter that you may wish the Board of Directors to make note of in respect of some transaction or event, the balance of account or disclosure that will assist them in understanding the financial statements of the group.
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