Accounting concepts

.0/msohtmlclip1/01/clip_image002.gif” alt=”B&W logo”>UNIVERSITY OF BOLTON

FACULTY OF WELL-BEING & SOCIAL SCIENCES

Business Management

Module: Business Finance,

BAM1001 (BAM1103)

Tutors: G. Clarke

Assignment Number: One (Weighting 50%) Semester 2, 2011-12

Assignment Title: Walker

Assignment Length: 2,500 words, adjusted for equivalent calculations

Issue Date: Week 5

Submission Deadline: Week 9

The assignment MUST be submitted into Turnitin before 5pm, Wednesday 25th April 2012, (Week 9).

Learning Outcomes

This assessment satisfies the following learning outcomes as specified in your module guide.

No.

Learning Outcomes

Assessment Criteria

1

Understand the sources and uses of finance and information.

Demonstrate in both numerical and written analysis a clear understanding of the sources and uses of finance and information in the business organisation

2

Define and apply financial terms adequately

Use basic financial terms in context with reasonable accuracy.

Please refer to the back of this document for penalties for late submission and grading descriptors. It is the candidate’s responsibility to familiarise themselves with the University’s policies on plagiarism and use of unfair means contained within the Student handbook

Penalties for late Submission

Students who fail to submit assessments by the specified date (without an extension being granted or without accepted Mitigating Circumstances) will be subject to the following penalties:

Up to 5 calendar days late = 10 marks subtracted but if the assignment would normally gain a pass mark, then the final mark to be no lower than 40%.

Up to 10 calendar days late = 20 marks subtracted but if the assignment would normally gain a pass mark, then the final mark to be no lower than 40%.

More than 10 calendar days late = 1 mark awarded.

Grade Description Mark Classification

Work of Exceptional Quality High 80+ I

Middle 75-79 I

Low 70-74 I

Work of Very Good Quality High 67-69 II.i

Middle 64-66 II.i

Low 60-63 II.i

Work of Good Quality High 57-59 II.ii

Middle 54-56 II.ii

Low 50-53 II.ii

Work of Satisfactory Quality High 47-49 III

Middle 44-46 III

Low 40-43 III

Unsatisfactory Performance Borderline 35-39 BF

Clear Fail below 35 F

The definitions of the above criteria are:

Work of Exceptional Quality

Virtually all of the relevant information/skills accurately deployed. Excellent and exceptional grasp of theoretical, conceptual, analytical and practical elements. Very effective integration of theory, practice and information in relation to the objectives of the assessment. Substantial evidence of originality and creativity as appropriate to the subject.

Work of Very Good Quality

Most of the relevant information/skills accurately deployed. Good grasp of theoretical, conceptual, analytical, practical elements. Effective integration of theory, practice and information in relation to the objectives of the assessment. Significant evidence of originality and creativity as appropriate to the subject.

Work of Good Quality

Some of the relevant information/skills accurately deployed. Adequate grasp of theoretical, conceptual, analytical and practical elements. Fair integration of theory, practice and information in relation to the objectives of the assessment. Some evidence of originality and creativity as appropriate to the subject.

Work of Satisfactory Quality

Some omissions in the deployment of information/skills. Some grasp of theoretical, conceptual, analytical and practical elements. Limited integration of theory, practice and information in relation to the objectives of the assessment. Limited evidence of originality and creativity as appropriate to the subject.

Unsatisfactory Performance

Borderline Fail

Deficiencies or omissions in information, skills, theoretical, conceptual, practical elements. Limited integration of these in relation to the assessed work’s objectives. Some relevant content and marginal evidence of skills, knowledge or creativity which could, in the light of overall performance, constitute the basis for a pass grade in the examiners’ judgement.

Clear Fail

Little evidence of the information, skills, theoretical, conceptual, analytical, creative or practical elements relevant to the assessment. Mainly irrelevant and/or incorrect information provided. Scant evidence of understanding of the requirements of the assessment.

Module: Business Finance – BAM 1001/BAM1103

Assignment Number: One

Assignment Title: Walker

This assignment is designed to assess your ability to use and apply terminology and/or techniques in the area of financial accounting.

Task 1: Case study (30 Marks)

Refer to Appendix 1.

Required:

In a report for the attention of James Brennandiscuss the significance of alternative forms of finance available to him and the importance of the nature of the business entity in the process. Your report should relate to aspects considered in the module and core text book.

30 marks

Your report should be 750 words and adopt the format (essential sections only) available from BISSTO:

http://data.bolton.ac.uk/bissto/studyskills/report/standard.htm

Task 2: (60 marks)

Refer to Appendix 2

Required:

a) Using ONLY the data provided in the initial Trial Balance, prepare an income statement for the year ended 30 September and a balance sheet as at that date for Joe.

10 marks

b) Update the income statement and balance sheet showing the effect of the further information. Your workings must be clearly presented in the revised accounts and supporting notes/calculations.

25 marks

c) Discuss, with reasons, which accounting concepts and conventions you have used in the preparation of the financial statements. Your discussion should be 600 words. Each concept requires a clear reference.

25 marks

The spreadsheets must be ‘inserted’ into a single word document and all sections must be visible.

Task 3: (10 marks)

Presentation, style language and accurate referencing

10 marks

Appendix 1

Case study

Extracts, from ‘BBC News’ website 14th February 2012:

Former college business lecturer James Brennan had fallen out of love with his profession and was facing redundancy in July. A self-confessed “average Joe”, he had a mortgage to pay, a family to support and credit card bills to service. Three months later he was running his own DIY car and bike servicing garage, stemming from his life-long love of motorsports.

……….

“I’m breaking even but I’m not paying myself a wage yet. Luckily I have a very supportive family around me and hopefully this will take off.”

Specialist business insurer Hiscox suggests that 17% of small businesses in 2011 were set up following one or more of their owners being made redundant.

………..

BBC (2012) The Coventry lecturer who practices what he preached. BBC News Website, 14 February 2012. [Online]. Available from: < http://www.bbc.co.uk/news/uk-england-birmingham-17017361> [Accessed 16 February 2012].

Appendix 2

Walker runs a business as a plumber. The trial balance, and additional information, of the business as on 31 December 2011 was as follows:

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UNIVERSITY OF BOLTON

FACULTY OF WELL-BEING & SOCIAL SCIENCES

Business Management

Module: Business Finance – BAM 1001 (BAM1103)

“I have” Assignment Control Sheet

General
Completed all tasks
Submitted my work, in a single file, to Turnitin
Put the following in the Turnitin submission/title:

When you upload your work you will also be asked to enter a ‘name’ for the assignment. You should enter your user student number, username and class tutor’s name e.g.:

1012xxxx_WSS2GHx_A Tutor

Shown my student number on the front sheet and, where appropriate, in the main body of the assignment (not used my name)
Kept a copy of the assignment for my own records

Assignment

Written no more than 1500 words.
Put my student number as a footer on each page
Provided accurate short references in the main body and using the Harvard system. See BISSTO via: http://www.bolton.ac.uk/bissto/

Presented text in my own words, any quotations/extracts are fully referenced