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Coursework Assignment Brief Semester: Autumn 2016 Module Code: MCC14036 Module Title: Management Accounting 1 Programme BSc (Honours) Level: Level 4 Awarding Body: University Module Leader Format: Report Presentation: No Any special requirements: All work should be submitted through the Student Portal along with an acceptable Turnitin Report Word Limit: 2,000 words (+/- 10%) Deadline date for submission: Wednesday 12 December 2016 (2:00pm) Learning outcomes to be examined in this assessment The ability to understand the nature, source and purpose of management information and accounting for materials. Percentage of marks awarded for module: This assignment is worth 50% of the total marks for the module Assessment criteria Explanatory comments on the assessment criteria Maximum marks for each section Content, style, relevance, originality: Clear demonstration of rigorous research from recognised authoritative sources. Audience focus. 5% Format, referencing. Harvard 10% Constructive critical analysis, introduction, conclusion: Demonstration of a clear understanding of the issues. Use of academic models. 85% Candidates must clearly label their ID Number on additional separate reference, formula or answer sheets. Assignment Task: “Cost Accounting is the foundation leading to the preparation and presentation of management information to aid management decision making. To achieve this, we apply cost accounting techniques and alternative costing principles. A) In the light of the above statement you are required to define and explain cost accounting principles and techniques that management may fall on to aid decision making in your chosen industry. Give examples of some techniques used and how they are applied B) Budgeting is a control tool used by management for monitoring performance, correcting deviations from expected results. You’re the management accountant of Bogoso mines, you have just hired a newly qualified accountant to assist you with the management of the department. You are expected to write a brief that he will need to follow to fulfil the definition of budgets and budgetary control and its purpose of the business. (Your answer must include definition, explanation of the various budgetary systems. Explain functional budgets and how they are used in the business environment ) transferable, employability, practical and academic skills Factual and conceptual knowledge and understanding; use of class materials; independent reading Critical thinking; conceptualisation; creativity; synthesis, analysis and evaluation; application; problem solving and research/investigation Written, oral and presentation skills; interpersonal, group and teamwork skills; leadership skills; numeracy; digital skills; practical, professional and academic skills (including referencing/presentation Achieved at this level FIRST (1ST) Includes all required factual content, accurately summarised. Well developed, relevant, reasoned introduction and conclusions. Within word count or presentation time. Includes relevant factual content only. Clearly and logically structured material. Accurate spelling, grammar, punctuation, paragraphing. Accurate identification of relevant concepts, theories and/or principles, appropriate to this level. Information or data selected from a good range of primary and secondary sources, and categorised, analysed or evaluated using relevant methods or techniques. Fluent, interesting writing style, appropriate to the assignment OR engaging, confident, audible and well paced presentation. Excellent understanding of factual and conceptual material, relative to this level. Well developed, coherent arguments, referencing primary and secondary literature. Appropriate visual presentation, including font, spacing, margins, headings, graphics, images and appendices. Calculations are accurate, clearly set out, with explanations. Well developed integration of theory and practice, for this level, using defined conceptual frameworks. Correct use of academic conventions, references and bibliography. Independent, wide-ranging reading and research, from both primary and secondary sources, appropriate to this level. Very good application of numerical and statistical methods to defined problems. Outstanding, consistent delivery of group work obligations, for this level. Substantiated, relevant recommendations. Very good awareness of ethical issues, where relevant. Insightful reflection on own strengths and weaknesses in relation to defined professional and practical skills. 70 - 85% Achieved at this level FIRST (1ST) Includes all required factual content, accurately summarised. Well developed, relevant introduction and conclusions. Within word count or presentation time. Includes relevant factual content only. Clearly structured material. Accurate spelling, grammar, punctuation, paragraphing. Accurate identification of relevant concepts, theories and/or principles, appropriate to this level. Information or data selected from relevant primary and secondary sources, and categorised, analysed or evaluated using relevant methods or techniques. Fluent writing style, appropriate to the assignment OR engaging, audible and well paced presentation. Very good understanding of factual and conceptual material, relative to this level. Coherent arguments, referencing primary and secondary literature. Appropriate visual presentation, including font, spacing, margins, headings, graphics, images and appendices. Calculations are accurate, clearly set out, with explanations. Very good integration of theory and practice, for this level, using defined conceptual frameworks. Correct use of academic conventions, references and bibliography. Independent, wide-ranging reading and research, from both primary and secondary sources, appropriate to this level. Good application of numerical and statistical methods to defined problems. Very good, consistent delivery of group work obligations, for this level. Relevant recommendations. Good awareness of ethical issues, where relevant. Good reflection on own strengths and weaknesses in relation to defined professional and practical skills. 60 - 69% Achieved at this level UPPER SECOND (2:1) Includes most required factual content, mostly accurately summarised. Relevant introduction and conclusions. Within word count or presentation time. Includes relevant factual content only. Clearly structured material. Mostly accurate spelling, grammar, punctuation, paragraphing. Mainly accurate identification of relevant concepts, theories and/or principles, appropriate to this level. Information or data selected from some relevant primary and secondary sources, and categorised, analysed or evaluated using relevant methods or techniques but with some gaps or misunderstandings. Mainly fluent writing style, appropriate to the assignment OR mainly engaging, audible and well paced presentation. Sound understanding of factual and conceptual material, relative to this level. Mostly coherent arguments, referencing primary and secondary literature. Mostly appropriate visual presentation, including font, spacing, margins, headings, graphics, images and appendices. Calculations are mainly accurate, mostly clearly set out, with mostly good explanations. Good integration of theory and practice, for this level. Mostly correct use of academic conventions, references and bibliography. Independent reading and research from sufficient and mostly authoritative primary and secondary sources, appropriate to this level. Mainly good application of numerical and statistical methods to defined problems, with some gaps, errors or misunderstandings. Consistent delivery of group work obligations, for this level. Some relevant recommendations. Satisfactory awareness of ethical issues, where relevant. Clear reflection on own strengths and weaknesses in relation to defined professional and practical skills. 50 - 59% Achieved at this level LOWER SECOND (2:2) Includes essential required factual content, but with some gaps or misunderstandings. Adequate introduction and conclusions. Within 10% of word count or presentation time. Includes some irrelevant factual content. Mostly clearly structured material. Some mistakes in spelling, grammar, punctuation, paragraphing. Some identification of relevant concepts, theories and/or principles, appropriate to this level. Information or data selected from mainly secondary sources, and categorised, analysed or evaluated using mostly relevant methods or techniques but with gaps or misunderstandings. Writing style is appropriate but not always fluent OR a presentation that is not always engaging, audible or well paced. Adequate understanding of factual and conceptual material, relative to this level. Limited arguments, referencing mostly secondary literature. Inconsistent visual presentation, including font, spacing, margins, headings, graphics, images and appendices. Calculations may have inaccuracies, or issues relating to set out and explanation. An adequate attempt to relate theory to practice, for this level, using defined conceptual frameworks. Inconsistent use of academic conventions, references and bibliography. Some independent reading and research from mainly secondary sources, appropriate to this level. Adequate application of numerical and statistical methods to defined problems, with gaps, errors or misunderstandings. Inconsistent delivery of group work obligations, for this level. Basic recommendations. Satisfactory awareness of ethical issues, where relevant. Some evaluation of own strengths and weaknesses in relation to defined professional and practical skills. 40 - 49% Marginal achievement at this level THIRD (3RD) Includes limited required factual content, with many gaps or inaccuracies. Basic introduction and conclusions. Within 10% of word count or presentation time. Includes considerable irrelevant factual content. Unevenly structured material. Frequent mistakes in spelling, grammar, punctuation, paragraphing. Limited identification of relevant concepts, theories and/or principles, appropriate to this level. Information or data selected from secondary sources, and poorly categorised, analysed or evaluated using inappropriate methods or techniques. Awkward or inappropriate writing style OR a presentation that is not engaging, audible or well paced. Limited understanding of factual and conceptual material, relative to this level. Sense of emerging argument, mainly descriptive or personal opinion, with little reference to literature. Clear but inappropriate visual presentation, including font, spacing, margins, headings, graphics, images and appendices. Calculations are often inaccurate, with many issues relating to set out and explanation. Limited attempt to relate theory to practice, using defined conceptual frameworks. Inconsistent or incomplete use of academic conventions, references and bibliography. Limited independent reading and research from secondary sources, appropriate to this level. Weak application of numerical and statistical methods to defined problems, with many gaps or errors. Unreliable delivery of group work obligations, for this level. Recommendations lack clarity or may be incomplete. Little awareness of ethical issues, where relevant. Limited reflection on own strengths and weaknesses in relation to defined professional and practical skills. 30 - 39% Marginal failure at this level FAIL. POSSIBLE COMPENSATION. Includes insufficient required factual content, with significant gaps or inaccuracies. Incoherent or irrelevant introduction and conclusions. More than 10% outside word count or presentation time. Includes substantial irrelevant factual content. Incoherently structured material. Serious mistakes in spelling, grammar, punctuation, paragraphing. Very limited or inaccurate identification of relevant concepts, theories and/or principles, appropriate to this level. Little selection of information or data, and little attempt at collation, categorisation, analysis or evaluation. Poor writing style OR a presentation that is not engaging, audible or well paced. Very limited understanding of factual and conceptual material, relative to this level. Little or no argument, entirely descriptive or personal opinion, with no reference to literature. Poor visual presentation, including font, spacing, margins, headings, graphics, images and appendices. Calculations are mostly inaccurate, or incorrectly set out or explained. Theory only sporadically related to practice, using defined conceptual frameworks. Inaccurate or incomplete use of academic conventions, references and bibliography. Minimal independent reading and research, appropriate to this level. Very weak application of numerical and statistical methods to defined problems, with significant errors. Poor delivery of group work obligations, for this level. Irrelevant recommendations. Little or no awareness of ethical issues, where relevant. Very limited reflection on own strengths and weaknesses in relation to defined professional and practical skills. 16 - 29% Not achieved at this level FAIL. NO COMPENSATION. Includes almost no required factual content, and with very significant inaccuracies. Incoherent or missing introduction and conclusions. More than 10% outside word count or presentation time. Includes mainly irrelevant factual content. Very incoherently structured material. Serious and extensive mistakes in spelling, grammar, punctuation, paragraphing. No identification of relevant concepts, theories and/or principles. No evidence of the selection, categorisation, analysis or evaluation of information or data. Incoherent writing style OR an inaudible, poorly paced and unengaging presentation. No understanding of factual and conceptual material, relative to this level. No argument, entirely descriptive or personal opinion, with no reference to literature. Very poor visual presentation, including font, spacing, margins, headings, graphics, images and appendices. Calculations are inaccurate, with no explanations. Theory not related to practice. Very inaccurate or no use of academic conventions, references and bibliography. No independent reading and research, appropriate to this level. Minimal application of numerical and statistical methods and techniques to defined problems, with significant errors. Very poor delivery of group work obligations, where relevant. No recommendations. No awareness of ethical issues, where relevant. Minimal or no evaluation of own strengths and weaknesses in relation to defined professional and practical skills. 0 - 15% Not achieved at this level FAIL. NO COMPENSATION. Does not include required factual content. No introduction and conclusions. More than 10% outside word count or presentation time. Includes entirely irrelevant factual content. Very incoherently structured material. Serious and extensive mistakes in spelling, grammar, punctuation, paragraphing. No identification of relevant concepts, theories and/or principles. No evidence of the selection, categorisation, analysis or evaluation of information or data. Incoherent writing style OR an inaudible, poorly paced and unengaging presentation. No understanding of factual and conceptual material. No argument, entirely personal opinion, with no reference to literature. Exceptionally poor visual presentation, including font, spacing, margins, headings, graphics, images and appendices. Calculations are missing, with no explanations. Theory not related to practice. No use of academic conventions, references and bibliography. No independent reading and research, appropriate to this level. No application of numerical and statistical methods to defined problems. No delivery of group work obligations, for this level. No recommendations. No awareness of ethical issues, where relevant. What is expected within students’ answers Your coursework must be in a report format, with an introduction, the main body addressing the above issues and a conclusion summarising your coursework. All external sources used must be adequately cited and referenced using the Harvard style of referencing.

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Questions: You are required to answer the following 4 Case Study Questipons Case 1 The Australian Accounting Standards Board (AASB) is an independent accounting standard-setter based in Melbourne, Australia which issues Accounting Standards on the elements of financial statements. Australian enti ...

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