ACCT20076: Practical and Written Assessment

Due date: Thursday of Week 9 [11:45pm [AEST] 13 September, 2018]

Weighting: 20%

Objectives
This assessment item relates to unit learning outcomes 1, 2, 3, and 4.

Details
The assignment must be completed as a group assignment for face to face students.
Distance students have the option of doing it as a group or can also submit as an
individual assignment, if you are unable to form a group online. Face to face students
will be allocated into groups of 4-5 members by your respective Lecturer. Distance
students can form groups themselves via the discussion forum on Moodle.

Before starting this assessment please read information provided in the Plagiarism
and Academic Misconduct tab on Moodle.

Students are to exhibit knowledge of the subject matter by demonstrating:

 Demonstrating accuracy in accounting calculations.

 Understanding and the ability to analyse and interpret the information from
the calculations undertaken.
 Breadth of quality of analyses and providing appropriate guidance to
management decision making.
 Communication – use of appropriate grammar and the use of appropriate
format.
 Correctly using the APA referencing system to cite academic sources in-text
and in the reference list. Sufficient sources used – minimum of 4-6
references.

Allocation of marks

Please refer to the marking rubric provided for this assessment task. Please ensure
that you use the correct referencing style (APA style) as stated in the Unit Profile.

Formatting
You are required to consider the case study provided and write an executive report
using Power Point. Your report should be set out in an appropriate format under
the following headings:
1. Executive summary – one page – an overview of the important issues and
their background, and providing a summary of your findings.
2. Analysis – details of the analysis undertake and the results. All calculations
should be shown.

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 3. Findings – detail and justify your findings from the analysis. Take care to
recognise and describe any limitations.
4. Action items/limitations – detail the limitations from the analysis. Identify
potential areas for actions to be undertaken by the organisation.
5. The report must not exceed 8 Power Point Slides (excluding references and
appendices, if any) using the Times New Roman Font, font sizes between 16-
18

Submission requirements
You must submit your assignment in Power Point format electronically through the
secure upload facility in the Moodle system. Please do not email your assignment to
your lecturer or the Unit Coordinator. Please ensure all details are complete in the
Cover sheet and ensure that it is the FIRST page of your assignment.
These are the minimum requirements as outlined in the marking criteria available
on the moodle site. However, students should note that satisfactorily meeting the
minimum requirements will typically only result in the minimum pass grade being
awarded. Higher grades will be awarded for students that exceed these minimum
requirements. See the marking criteria for further details.

Assignment questions
Baulkham Hills Shire Council owns and operates an animal shelter that performs
three services: housing and finding homes for stray and unwanted animals, providing
health care and nurturing services for the animals, and pet training services. One
facility is dedicated to housing animals waiting to be adopted. A second facility
houses veterinarian services. A third facility houses the director, his staff, and
several dog trainers. This facility also has several large meeting rooms that are
frequently used for classes given by the animal trainers. The trainers work with all
of the animals to ensure that they are relatively easy to manage. They also provide
dog obedience classes for adopting families. Estimated annual costs for the animal
shelter and its services are as follows:

Director and staff salaries $60,000

Animal shelter employees’ salaries 100,000
Veterinarians and technicians 150,000
Animal trainers 40,000
Food and supplies 125,000
Building-related costs 200,000

On average, 75 animals per day are housed at the facility, or about 27375 (75 x 365)
animal days in total. The number of animals housed during the year totalled 4500.
In addition, the trainers offer about 125 classes during the year, i.e., about 30 weeks

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throughout the year. On average, 10 families attend each class. Last year the
veterinarian clinic experienced 5000 animal visits.
You have been newly appointed as one of the Director’s staff members and have
been asked to set up an ABC system for the shelter so that the Director can better
understand the cost for each of the shelter’s services. You gather the following
information:

Square footage for each facility:

Animal shelter 5000 square feet
Director and training 3000 square feet
Veterinarian clinic 2000 square feet
Percentage of trainer time used in classes 50%
Supplies used for veterinarian services $75,000

REQUIRED:
Prepare an Executive Report to advise the Director on the results of an analysis of
the costing system and the introduction of an ABC system. Your report should include
the following:
1. Show how you identified cost pools and assigned costs to them, considering
the three cost objects of interest.
2. How did you determine a cost driver for each cost pool and explain your
choice.
3. Calculate the allocation rates for each cost pool and cost driver. Interpret
the allocation rate for each cost pool (i.e., explain what it means).

*THE END*