Module Code

Module Title

MBA7001

Accounting for Decision Makers

Academic Year

Semester

2024/2025

1, 2 & 3

Module Leader email

mhamdan@cardiffmet.ac.uk

Assessment title

Abr.

Weighting

Accounting for Decision Makers Assignment 1

WRIT1

30%

Pass marks are 40% for undergraduate work and 50% for postgraduate work unless stated otherwise.

Task/assessment brief:

You are required to retrieve the three most recent financial statements of a company listed on the FTSE 350 to attempt the following

(a) Select five financial ratios of your choice and calculate them for the last three years.

(15 marks)

(b) Explain what trend analysis for companies and critically discuss potential problems (only five problems) arise for financial analysts from the use of financial statements for running this analysis.

(7 marks)

(c) Comment critically on the financial position (strengths and/or weaknesses) of your company and how it has changed over the last three-year period. Your comments should include an analysis of the reasons behind deterioration/improvement in performance.

(8 marks)

Please note:

You will be given the name of your company to attempt the coursework questions by the module leader.

Your chosen five financial ratios should include at least 4 out of the 5 following categories of ratios:

Profitability, Efficiency, Liquidity, Financial Gearing, and Investment.

The financial statements of your assigned company can be found on Fitch Connect as one of the databases available over Metsearch. Alternatively, you could use other sources such as, Financial Times (https://www.ft.com/), Yahoo Finance or by searching for the statements of your assigned company on internet.

You need to reference questions b and c of your work using high quality academic sources of information and the Harvard referencing system.

You need to attach the financial statements of your company to your answer sheet in the appendix (they are not part of the word count).

Word count (or equivalent):

1,200 words

Academic or technical terms explained:

Artificial Intelligence Models Guidance for this assessment:

Artificial Intelligence (AI) models can be a powerful tool to support your learning. The University has provided some resources to support you in its appropriate usage:

• Library Services AI Hub

• Student Guide to AI and Assessment

• Code of Conduct for Students on the use of AI


• Cite Them Right resource on citing materials relating to AI (if permitted)

As per the academic regulations (Academic Handbook Ah1_08), in all cases you must submit work that is your own, acknowledging any part of it that has been informed by another source including that which is AI generated. Upon submission of work, you will be asked to confirm the following statement:

I confirm that this assignment is my own work, except where I have acknowledged the use of works from other sources, including the use of any artificial intelligence (AI) tools, in accordance with what is allowable as described in the assessment brief.

Please note the following:

• AI should not be used as a substitute for your own knowledge, and you should never include any material that you do not understand and could not explain if asked.

• Not being able to explain your work when asked is likely to be a key factor when considering cases of academic misconduct related to AI.

The following information provides specific guidance for this assessment about what level of AI use is appropriate for this assessment. Remember that in all cases you must submit work that is your own, acknowledging any part of it that has been provided by another source.

Staff note Please place a tick mark (?) in the appropriate box below. No Use is selected by default.

Submission Deadline:

31^st Mar 2025

Estimated Feedback

Return Date

30^th April 2025

Submission

Time:

By 3.00pm on the deadline day.

Moodle/Turnitin:

Any assessments submitted after the deadline will not be marked and will be recorded as a non-attempt unless you have had an extension request agreed or have approved mitigating circumstances. See the School Moodle pages for more information on extensions and mitigating circumstances.

File Format:

The assessment must be submitted as a pdf document (save the document as a pdf in your software) and submit through the Turnitin submission point in Moodle.

Your assessment should be titled with your:

student ID number, module code and assessment ID,

e.g. st12345678 BHL5007 WRIT1

Feedback

Feedback for the assessment will be provided electronically via Moodle. Feedback will be provided with comments on your strengths and the areas which you can improve. View the guidance on how to access your feedback.

All marks are provisional and are subject to quality assurance processes and confirmation at the programme Examination Board.

Learning outcomes assessed

The student will be able to:

Categories of financial ratios;

Calculation of ratios for assessing financial performance and position of a business;

The different types of ratio analyses their difficulties and strengths;

Other skills/attributes developed

This includes elements of the Cardiff Met EDGE (Ethical, Digital, Global and Entrepreneurial skills) and other attributes developed in students through the completion of the module and assessment. These will also be highlighted in the module guidance, which should be read by all students completing the module. Assessments are not just a way of auditing student knowledge. They are a process which provides additional learning and development through the preparation for and completion of the assessment.

Improving academic writing skills

Practicing on applying academic referencing system.

Marking/Assessment Criteria

Marking Criteria

This range of marks represents the level of attainment commensurate with the award of a Bachelors degree with Honours. The range is subdivided into the following bands:

70%-100%

60% 69%

50% 59%

40% 49%

Below 40%

First Class Category: 70%-79%

This band of marks represents the level of attainment commensurate with the award of a Bachelors degree with Honours: first class. In the work presented for assessment, students awarded marks/grades within this band will have demonstrated a full and detailed understanding of the set task and an ability to have met the learning outcomes and address the assessment criteria at a very good level.

Within the assessment submission the student:

1. demonstrates a detailed knowledge and systematic understanding of key aspects of the field of accounting statements. There is strong evidence of an ability to extend, transform and apply such knowledge to the brief set with a high level of detail and accuracy. No inaccuracies found and the task fully answered.

2. demonstrates a high level of presentation standard and the format appropriate. Key points are logically organised.

3. demonstrates and applies perceptively and with insight on the relationship between theory and practice.

4. appropriately, and sometimes innovatively, offers solutions to problems. There is strong evidence that the student is able to reflect effectively on her/his own practice.

Upper Second Class Category: 60%-69%

This band of marks represents the level of attainment commensurate with the award of a Bachelors degree with Honours: upper second class. In the work presented for assessment, students awarded marks/grades within this band will have demonstrated a full understanding of the set task and an ability to have met the learning outcomes and address the assessment criteria at a good level.

Within the assessment submission the student:

1. demonstrates a detailed knowledge and thorough understanding of key aspects of the field of accounting statements. There is clear evidence of an ability to apply such knowledge to the brief set with a high level of detail and accuracy. Few inaccuracies found and the task fully answered.

2. demonstrates a very good level of presentation standard and the format appropriate. Key points are appropriately organised.

3. demonstrates a thorough knowledge of the relationship between theory and practice.

4. Appropriately offers solutions to problems. There is clear evidence that the student is able to reflect effectively on her/his own practice.

Lower Second Class Category: 50%-59%

This band of marks represents the level of attainment commensurate with the award of a Bachelors degree with Honours: lower second class. In the work presented for assessment, students awarded grades within this band will have demonstrated a secure understanding of the set task and an ability to have met the associated learning outcomes and address the assessment criteria at a satisfactory level.

Within the assessment submission the student:

1. demonstrates a sound knowledge and understanding of key aspects of the field of accounting statements. There is evidence of an ability to apply such knowledge to the brief set with a moderate level of detail and accuracy. A few inaccuracies found and the task not fully answered but overall key elements completed.

2. generally demonstrates a good level of presentation and the structure appropriate. Key points are appropriately organised.

3. generally demonstrates a thorough knowledge of the relationship between information, ideas and concepts.

4. At times, offers solutions to problems. There is some evidence that the student is able to reflect effectively on her/his own practice but future development may be underestimated.

Third Class Category: 40%-49%

This band of marks represents the level of attainment commensurate with the award of a Bachelors degree with Honours: third class. In the work presented for assessment, students awarded marks within this band will have demonstrated a basic understanding of the set task and an ability to have met the associated learning outcomes and address the assessment criteria at a threshold level.

Within the assessment submission the student:

1. demonstrates a basic knowledge and understanding of many aspects of the field of accounting statements. There is evidence of an ability to apply such knowledge to the brief set with a low level of detail and accuracy. Inaccuracies found and the task not fully answered but overall some elements completed.

2. demonstrates some level of presentation and structure. Key points are not appropriately organised or structured.

3. generally demonstrates an ability and knowledge of information, ideas and concepts.

4. Offers a limited amount of solutions to problems. There is some evidence that the student is able to reflect effectively on her/his own practice but future development may be underestimated or not considered.

Fail (1%-39%): Overview

This range of marks represents levels of attainment that fall below the standard required to pass a Bachelors degree.

This band of marks reflects a level of attainment that falls below the standard required to pass a Bachelors degree. The work presented for assessment is unsatisfactory overall. At the top end of the band, the standard of work might best be described as a narrow fail. Students awarded marks within this band will have demonstrated partial understanding of the set task and an ability to have met some of the associated learning outcomes at a basic level. However, attainment is uneven with some learning outcomes not met and some assessment criteria unaddressed.