Summary of Module Assessment

You are required to complete a portfolio of work in relation to 4 accounting tasks related to the Business Simulation exercise. The deadline for submitting this portfolio is Tuesday 8th December at 12 noon.
In preparing your portfolio, please use font size 12 and 1 1/2 line spacing.

The 4 assessed tasks and respective word limits are as follows:
Task 3. Accounting for R&D (word limit: 600 words): 20% of module mark
Task 5. Interpretation of accounts (word limit: 1,200 words): 40% of module mark
Task 6. Relevant cost analysis (word limit: 600 words): 20% of module mark
Task 9. Profitability analysis (word limit: 600 words): 20% of module mark

A summary of the distribution of marks for the module is as follows:
Task 3            20%
Task 5            40%
Task 6            20%
Task 9            20%
Total              100%
The tasks themselves will be made available during the module via the ‘Business Simulation and Tasks’ link.

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Summary of Module Assessment

· Assessment Criteria

For Task 3, the following marking criteria will be applied:

1. Structure and presentation (10%):
Discussion and explanations are presented clearly, demonstrating a logical flow and with an introduction and conclusion. Professionally written and presented. No (or only minor) spelling and grammatical errors.

2. Understanding of accounting concepts (50%):
Demonstrates a good understanding of the relevant accounting standard rules, with requirements clearly explained.

3. Application to the business simulation (40%):
Comments are tailored to the specific situation as presented in the business simulation with reasonable and relevant conclusions drawn.

For Task 5, the following marking criteria will be applied:

1. Structure and presentation (10%):
Provides a clear and coherent structure including an introduction, conclusion and appropriate headings and sub-headings. Professionally written and presented. No (or only minor) spelling and grammatical errors.

2. Understanding of relevant concepts (20%):
Demonstrates an understanding of the meaning and relevance of categories of ratios and individual ratios.

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Summary of Module Assessment

3. Presentation of ratios (10%):
Clear presentation of ratios including relevant workings for calculations

4. Analysis (60%):
Comprehensive discussion of appropriate business factors which potentially explain the movements and comparisons identified. Provides linkages between ratios. No errors and no irrelevant material provided. Makes appropriate use of the ROCE tree for profitability and efficiency ratios. Makes appropriate references to target values of liquidity and stability ratios. Demonstrates an understanding of the limitations of the analysis.
For Task 6, the following marking criteria will be applied:

1. Presentation and structure (10%):
Provides a clear and coherent structure with appropriate headings and sub-headings. Professionally written and presented. No (or only minor) spelling and grammatical errors.

2. Understanding of relevant concepts (20%):
Demonstrates a sound understanding of relevant cost principles.

3. Analysis (70%):
Appropriate application of relevant cost principles to the decision context. Demonstrates an awareness of limitations of the analysis and a recognition of other factors which might be important. Provides a clear recommendation to management.