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• Develop skills in handling accounting data to prepare financial statements and appreciate the role of accounting from an open

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• Develop skills in handling accounting data to prepare financial statements and appreciate the role of accounting from an open systems perspective



Student name:


Student P number:





Business Accounting (BA)

Module Level (4, 5, 6):


Module code:


Contribution to Overall

Module Assessment (%):





Internal Verifier:


Assignment Title:

Evaluation of Financial Reports

Assignment No. :


Hand Out Date:


Submission deadline:




In the main body of your submission you must give credit to authors on whose research your work is based. Append to your submission a reference list that indicates the books, articles, etc. that you have read or quoted in order to complete this assignment (e.g. for books: surname of author and initials,  year of publication, title of book, edition, publisher: place of publication).



I declare that this assignment is all my own work and that I have acknowledged all materials used from the published or unpublished works of other people. All references have been duly cited.

Student’s Signature:

(Only where hard copies required)





Turnitin: Lecturer to tick to indicate if an electronic version of the assignment must be submitted to Turnitin.  Note: the Turnitin version is the primary submission and acts as a receipt for the student. All students MUST submit their assessments by the specified deadline.  Late submissions may be subject to penalties. 















Learning Outcomes tested

(from module syllabus)

Assessment Criteria  To achieve each outcome a student must demonstrate the ability to:

Upon successful completion of this module students will be able to:

Discuss and demonstrate applied skills in handling accounting data with reference to preparing financial statements and be able to discuss and understand the role of accounting from an open systems perspective.


  • Develop skills in handling accounting data to prepare financial statements and appreciate the role of accounting from an open systems perspective
  • Understand the functions of accounting standards and accounting regulatory bodies and the importance of business accounting to corporate and business planning
  • Appreciate the role and use of accounting in management decision making and control
  • Understand the behavioural dimensions of accounting approaches and techniques
  • Demonstrate a broad appreciation of current developments in accounting






In the UK a conceptual and regulatory framework is currently in place for financial reporting as required by the International Accounting Standards Board (IASB). Some have a view that this standard of reporting as being over-burdened with information. This excess of detail is an attempt to address specific requirements of different users.




Using an organisation of your choice that is listed on the stock exchange, discuss how the financial information meets the needs of five different non-management external users.


Include in this discussion the qualitative characteristics that make information useful to users of these financial reports. Are there any weaknesses in the provision of information to these users?




2500 words +/- 10%.  Any deviation from this will be penalised.





Report format – Please ensure that you acknowledge our sources of data using Harvard referencing method.





NOTE: The guidance offered below is linked to the five common assessment criteria overleaf.


  1. 1.    Research-informed Literature

Your work must be informed and supported by scholarly material that is relevant to and focused on the task(s) set.    You should provide evidence that you have accessed a wide range of sources, which may be academic, governmental and industrial; these sources may include academic journal articles, textbooks, current news articles, organisational documents, and websites.  You should consider the credibility of your sources; academic journals are normally highly credible sources while websites require careful consideration/selection and should be used sparingly.   Any sources you use should be current and up-to-date, mostly published within the last five years or so, though seminal/important works in the field may be older.  You must provide evidence of your research/own reading throughout your work, using in-text citations in the main body of your work and a reference list that is alphabetical at the end of your work. Please use the Harvard referencing system.


Specific to this assignment: Good answers show evidence of research beyond the case material provided.


  1. 2.    Knowledge and Understanding of Subject

Your work must demonstrate the growing extent of your knowledge and understanding of concepts and underlying principles associated with the subject area.  Knowledge relates to the facts, information and skills you have acquired through your learning.  You demonstrate your understanding by interpreting the meaning of the facts and information (knowledge). This means that you need to select and include in your work the concepts, techniques, models, theories, etc. appropriate to the task(s) set.  You should be able to explain the theories, concepts, etc. meaningfully to show your understanding.  Your mark/grade will also depend upon the extent to which you demonstrate your knowledge and understanding; ideally each should be complete and detailed, with comprehensive coverage.


Specific to this assignment: Marks are given for identification and application of relevant theoretical models.       


  1. 3.    Analysis

Your work must contain evidence of logical, analytical thinking, evaluation and synthesis. For example, to examine and break information down into parts, make inferences, compile, compare and contrast information.  This means not just describing What! but also justifying: Why? How? When? Who? Where? At all times, you must provide justification for your arguments and judgements.  Evidence that you have reflected upon the ideas of others within the subject area is crucial to you providing a reasoned and informed debate within your work.  Furthermore, you should provide evidence that you are able to make sound judgements and convincing arguments using data and concepts.  Sound, valid conclusions are necessary and must be derived from the content of your work.  There should be no new information presented within your conclusion.  Where relevant, alternative solutions and recommendations may be proposed.


Specific to this assignment: Analysis comes from appropriate data and information to provide insights.


  1. 4.    Practical Application and Deployment

You should be able to demonstrate how the subject-related concepts and ideas relate to real world situations or a particular context.  How do they work in practice?  You will deploy models, methods, techniques, and/or theories, in that context, to assess current situations, perhaps to formulate plans or solutions to solve problems, some of which may be innovative and creative.  This is likely to involve, for instance, the use of real world examples and cases, the application of a model within an organisation and/or benchmarking one organisation against others based on stated criteria.  You should show awareness of the limitations of concepts and theories when applied in particular contexts.


Specific to this assignment:  ALL recommendations to be sourced from and relevant to the analysis provided.



  1. 5.    Skills for Professional Practice

Your work must provide evidence of the attributes expected in professional practice.  This includes demonstrating your individual initiative and/or collaborative working. You must communicate effectively in a suitable format, which may be written and/or oral, for example, essay, management report, presentation. Work should be coherent and well-structured in presentation and organisation.


Specific to this assignment: Report format normally includes the following sections: Executive Summary, Introduction, Main Findings, Conclusions, Recommendations, References and Appendices.  Your report should be written in a suitable academic writing style i.e. using the third person.


Essential Resources:























    marking criteria and Student FEEDBACK


This section details the assessment criteria. The extent to which these are demonstrated by you determines your mark. The marks available for each criterion are shown. Lecturers will use the space provided to comment on the achievement of the task(s), including those areas in which you have performed well and areas that would benefit from development/improvement.


Common Assessment Criteria Applied

Marks available



1. Research-informed Literature

Extent of research and/or own reading, selection of credible sources, application of appropriate referencing conventions.




Introduction - The objectives of the assignment identified and clarified.  [Maximum 200 words]




2. Knowledge and Understanding of Subject

Extent of knowledge and understanding of concepts and underlying principles associated with the discipline.




Context of the chosen company - Brief description/history of the company. [Maximum 300 words]




3. Analysis

Analysis, evaluation and synthesis; logic, argument and judgement; analytical reflection; organisation  of ideas and evidence




Main Body - This should identify the five non-management users and their information requirements.  Discuss the extent to which they are satisfied. You may use financial and other information to illustrate in your discussion including any limitations/weaknesses that may exist. [Maximum 1500 words]


The ability to discuss real life situations reflecting on your own experiences through appropriate theories, models, techniques and frameworks. The assignment allows for several assumptions to be made. This is an attempt to duplicate the reality of decision-making by users of financial reports where information is never complete. It is essential that you document all assumptions underlying your analysis. Credit will be given for the use of both quantitative and qualitative elements within the response to the question provided the approach adopted is reasonable and is justified.




4. Practical Application and Deployment

Deployment of methods, materials, tools and techniques; application of concepts; formulation of innovative and creative solutions to solve problems.




Conclusion and recommendations - Ensure your conclusions and recommendations are justified and supported by facts. They should follow logically the evidence contained in the main body of the assignment. Reaching a conclusion based on your analysis is important. Don’t be afraid to have an opinion. [Maximum 500 words]





5. Skills for Professional Practice

Attributes in professional practice: individual and collaborative working; deployment of appropriate media; presentation and organisation.




Overall presentation - This should be coherent, logically organised, and clearly expressed. They should be accurate in terms of spelling, grammar and punctuation.

Appendices should contain material relevant to supporting the assignment.




  • Use Harvard referencing style should be strictly followed.
  • Ensure your reference list include all citations in the text and others which may not be in the text (bibliography)

Ensure that your references are coming from quality sources such as articles; textbooks and other peer-reviewed journals








Assignment Mark (Assessment marks are subject to ratification at the Exam Board.  These comments and marks are to give feedback on module work and are for guidance only until they are confirmed. )

Late Submission Penalties (tick if appropriate)


Up to one-week late


Over one week late






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  • Title: • Develop skills in handling accounting data to prepare financial statements and appreciate the role of accounting from an open systems perspective
  • Price: £ 79
  • Post Date: 2018-11-10T08:00:48+00:00
  • Category: Assignment
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