評估簡述：

essay(2010 - 2011)

托尼·阿徹，一個親密的朋友，現在已經三年多經營自己的事業（個體經營）。他現在覺得自己是在一個財政上的位置，使他能拓展業務，他已經開始產生一些預算的銀行。

 

Assessment brief:

1033 assignment for 2010 - 2011

Tony Archer, a close friend, has now been running his own business (as a sole trader) for some three years.  He now feels that he is in a financially position whereby he can expand the business, he has started to produce some budgets for the bank.  Having no formal training he has asked whether you to help him complete the process, Tony has provided you with some information, see figure 1.

Tony is seeking answers to the following questions:

1. With regards to his calculations in figure 1

a. Is the profit calculation correct?

b. If his calculation is incorrect, then what has he done wrong?  (He has requested that you provide him with a full explanation behind any of the errors he may have made)

c. If there are errors, what is the correct profit figure?

[30%]

2. While reading a text book, Tony came across the following terms:

a. Accruals and prepayments

b. Debtors and creditors

c. Bad debt

These terms have confused Tony and he has asked you to explain

i. What they are

ii. Using examples, how they could be incorporated into the correct profit calculation.

[30%]

3. Tony’s accountant has suggested that he undertakes ratio analysis on his financial figures in preparation for the visit to the bank.  Complete this analysis and highlight any areas of concern using the accounts provided in figure  http://www.ttc-switch.com/xxhzsglzy 2 (you are to ignore any previous figures).  You are advised to show all workings and calculations.

[30%]

Presentation is worth a further 10% of the available marks

Essential reading prior to commencing this assignment

Black, G. (2009)  Introduction to accounting and finance  (2nd edition).  Harlow: Pearson Education Limited#p#分頁標題#e#

 

Dyson John. R. 2007 Accounting for Non-Accounting Students (7th Ed.) FT Prentice Hall.

 

Warren, M. F. (1998)  Financial Management for Farmers & Rural Managers (4th edition).  Oxford: Blackwell Science.

 

Additional texts can be found in the college library or in the module handbook.

 

Figure 1.

 

Figure 2.

 

Learning outcomes tested:

Students will be able to:

Understand and apply basic accounting conventions.

Prepare and interpret financial statements of sole traders companies.

Use cash flow statements to distinguish between the cash and profit of business organisations.

Understand the differences between the various cost classifications of a business and how they can be used to aid decision-making.

 

Marking criteria:

Assessments are marked according to College Policy using the current marking criteria for assignments. 

所有工作都必須正確引用，抄襲或作弊使用的參考系統在哈佛回參考指南（小哈佛指南附后），并在按照與當前RAC學術條例，以避免收費。

 

Referencing / academic misconduct:

All work must be referenced properly to avoid charges of plagiarism or cheating using the referencing system described in the Harvard Referencing Guide (mini Harvard Guide attached) and in accordance with the current RAC Academic Regulations.

 

Support Documentation:

All guidance, marking criteria and regulation documents are available from the College intranet.

 

HARVARD REFERENCING – A BRIEF GUIDE

 

The College uses the Harvard System for referencing (sometimes referred to as the Author-Year or Name-Date system). When referencing it is important to remember that:

• acknowledgement must be given when quoting, citing or summarising other people’s work.

• enough information must be provided in the list of references to enable a reader to trace the original source.

• referencing should be consistent.

All your written documents, essays, reports and dissertations must include references to the sources of information you have used.   These references will be cited both within the text and in a list at the end of the work.   Correct referencing will help you to avoid plagiarism, i.e. passing off other people’s words and ideas as your own.#p#分頁標題#e#

 

Referencing within the text

You must always acknowledge the source of any direct quotation or illustration, as well as the source of any more general references you may make. This will usually be done immediately following the quotation or relevant passage of reference, within the text.

 

Use only the surname of the author (only use initials if there is more than one author of the same name) followed by the year of publication. If a quotation is cited, also indicate the page number(s) on which it may be found, e.g.:

Smith (1983) has used this particular technique

or:

Application of this particular technique (Smith 1983) indicates…

or:

It is claimed that, ‘Severe degradation of the water system could be a significant constraint to growth in the Nile region’ (Singleton 1992: 251).

 

Nothing else is needed for referencing within the text – only author surname(s), publication date and (sometimes) page numbers. There are a very few exceptions and these are covered in the more comprehensive Harvard Guide available from the library.

List of references cited

 

This is a list of works that you will have used as sources of information or inspiration. It consists of a single list in alphabetical order by author's surname, or institutional name (or title where no name is given).  

 

For books and pamphlets the basic pattern is:

 

Surname(s), Initials(s). (Year) Title (in italics or underlined). Edition (if given). Publisher.

e.g. Kotler, P. and Keller, K. L. (2006) Marketing management. 12th ed. Pearson Education.

 

[NB you do not need to give an edition statement if it is a first edition]

 

For journal articles the basic pattern is:

 

Surname(s), Initials(s). (Year) Title of article. Name of journal. Volume(part number): pages.

 

e.g. Partington, M. (2006) Housing: proportionate dispute resolution. Landlord and Tenant Review. 10(3): 81-84.

 

For Internet sources such as an e-book the basic pattern is:

 

Author (Year) Title. [online]. Publisher. Available from: URL [date accessed].

 

e.g. Anglia Ruskin University. (2006) Harvard system of referencing. [online]. Anglia Ruskin University. Available from:

 

 

For Internet sources such as an e-journal the basic pattern is:

 

Author (Year) Title of article. Journal title. [online] volume (issue), pagination. Available from: URL. [Date accessed].

 

e.g. Horesh, R. (2002 Sept) Better than Kyoto: climate stability bonds. Economic affairs. [online]. 22(3):48-52 Available from: #p#分頁標題#e#

 

For Internet sources such as a web page the basic pattern is:

 

Author (Year) Title of web document or web page. [online] Available from: URL. [Date accessed].

 

e.g. DEFRA (2008) Climate change and energy. [online] Available from: 

 

The publication date of a website could be, for example, the date it was last updated. This is often shown at the foot of a web page. If no date is given put (no date).

 

If a web page has no identifiable person or organisation that you can cite as the author, then you ought to be asking yourself whether it is a resource you should be using anyway. If you decide to go ahead, then use the web page’s title in place of the author name.

 

For other types of material follow the examples given in the main Harvard Guide available from the Library, or borrow Cite Them Right, copies of which are in the library at B 808.02 PEA.

 

A word of caution before citing Internet resources

 

More and more work is being published online and electronically and again you should follow the Harvard system as closely as possible as shown above. However, before you cite an Internet source make sure that you have asked the same questions of it as you would of a textbook or journal article, such as:

 

• Is it a reliable source of information? How do you know?

• Who is the author and what ‘authority’ does he/she have?

• Who is the intended readership?

• Does the information show a particular bias?

• Is the information up-to-date?

• Will it pass academic scrutiny?