LEARNING OUTCOMES 學習成果

 

1. Analyse the sources, language and uses of financial information1 。分析的來源，語言和財務信息的用途

2. Evaluate the role of the accountant in different organisations.2 。評估在不同組織會計的作用。

3. Critically evaluate approaches to planning, control, performance management and financial decision making.3 。批判性評價方法的規劃，控制，績效管理和財務決策。

4. Assess alternative sources of finance4 。評估融資渠道

5. Identify and use financial information effectively5 。有效地識別和使用財務信息

6. Apply appropriate analytical techniques for planning, control and financial decision making to familiar and unfamiliar situations.6 。申請規劃，控制和財務決策適當的分析技術，熟悉和不熟悉的情況。

 

Coursework Requirement:This coursework consists of three compulsory questions as follows. 課程要求：本課程包括三個必答題如下。

 

Question 1 (1,500 words approximately)問題1（ 1500字左右）

 

Identify and critically assess the sources of long term finance that are currently used by your organisation. Your assessment should include識別和審慎評估長期融資而目前使用您的組織來源。您的評估應包括

• a discussion of the advantages and disadvantages of each source, supported with relevant calculations (for example financial gearing, loan repayment and interest charges).•一個為每個源的優勢和劣勢的討論，有關的計算的支持（例如金融負債，償還貸款及利息費用） 。

•在過去五年中的融資政策有任何顯著變化，對變化的主要原因。

•中，可用于在將來在組織當前和預期的戰略重點之光的任何合適的替代品的建議。

• any significant changes in financing policies in the last five years and the main reasons for the changes.

• a recommendation of any suitable alternatives that could be used in the future in the light of the organisation’s current and intended strategic priorities.

 

Question 2 (1,500 words approximately)

 

Evaluate the role of theManagement Accountant in your chosen organisation. Your evaluation should include

• a detailed official description of this role and compare and contrast this description to both textbook descriptions and current job adverts in the business media;

• the sources of information that are available to the Management Accountant in your organisation, and analyse how effectively this information is used.

 

Question 3  (1,500 words approximately)

 

Identify oneanalytical technique that is used by your organisation to help with planning, control, performance management or decision making. Critically evaluate this technique, including a discussion of one suitable alternative.

Total for the 3 questions: 4,500 words

 

You are advised to:

 

• Apply the assignment questions to your own organisation but, if for some justifiable reason that is not possible for all or some of the questions, you may substitute with an organisation of your choice in either the public or private sector.

• Make extensive use of relevant academic literature in answering each question.You will need to provide a full list of references as part of your assessed work. For advice on referencing please see the Harvard referencing Guide.

• Avoid just copying documents and appending them to the coursework.

• To pay close attention to the Assessment Criteria at the end of this document. These criteria will be used to assess and provide feedback on your marked assignment.

• Use the spare 500 words to provide an introduction and conclusion to the assignment.

• Question 1:Long term sources of finance can be identified using the Annual Report of your (chosen) organisation.

 

1. Focus on the long term

2. Find the financial report, balance sheet, annual report, through the company website

3. If using the second data ,must be truthful, you must save the sources

4. Own calculation!

• #p#分頁標題#e#Question 2: A general description of the role of aManagement accountant will not be acceptable. 

1. Be careful， It is NOT the accountant management .

2. Compare the description between the text book and the detailed official description 

• Question 3: An appropriate technique can be evaluated in more general terms if necessary.

Word Limit 5,000 words (this is the upper limit and must not be exceeded)

Submission Date: An electronic copy of the assignment must be submitted via Turnitin on or beforeFriday 26th April  2013by 11.59pm

Feedback Date: Written feedback will be provided via Turnitin on Friday 17th May 2013.