PROGRAMME : BACHELOR OF ACCOUNTING

(HONS) / BACHELOR OF ACCOUNTING & FINANCE

(HONS)/ BACHELOR OF BUSINESS MANAGEMENT

Course/ Management Accounting

Module:
SEGI Course Code: FIN4274 UCLAN Module Code: ACXXXX
(if applicable)
Lecturer name: Salwa Binti Ahamad Coursework Submission Date:
Test – Week 4 (15/7 – 19/7/2019)
Case Study – Week 5 (22/7 to 26/7/2019)
Presentation – Week 6 (29/7 to 2/8/2019)

ASSESSMENT METHODS

Number of Form of % Size of Category of Learning

Assessments Assessment weighting Assessment/Duration/ assessment Outcomes
Word count being
assessed
1 Examination 50% 3 hours Written exam 1 to 4
1 Test 20% 1.5 hours Coursework 1, 2 & 4
1 Presentation 10% 15 mins presentation Practical 3
1 Case Study 20% 1,500 word report Coursework 3
(example only – to amend accordingly)

COURSEWORK
Regulations

Students must submit all materials supporting their coursework listed in the
deliverable section.

 Please make sure that you are aware of the rules concerning plagiarism. If you
are unclear about them, please consult your program coordinator/lecturer.

Plagiarism is presenting somebody else’s work as your own. It includes: copying

information directly from the Web or books without referencing the material;
submitting joint coursework as an individual effort; copying another student’s
coursework; stealing coursework from another student and submitting it as your
own. Suspected plagiarism will be investigated and if found to have occurred will
be dealt with according to the procedures set down by the SEGi university/ UCLAN.

 Students will have 2 Plagiarism policies in place – double award students the
UCLAN Plagiarism policy will override SEGi Plagiarism Policy. The
appended table provides the summary of the 2 policies.
UCLAN Plagiarism Policy SEGi Plagiarism Policy
Single offence – 0 marks – affected Minor Plagiarism: poor in-text referencing
assessment to be re-submitted and student and few paragraphs being copied – stern
can only secure pass mark warning and or counseling
Repeat offended – 0 marks and no Moderate Plagiarism: copying some
opportunity to re-submit – student can retake paragraphs and results without in-text
courses referencing – awarded next lower grade
Major Plagiarism; Most of the work is copied
and cases of repeat minor and major

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 PROGRAMME : BACHELOR OF ACCOUNTING
(HONS) / BACHELOR OF ACCOUNTING & FINANCE
(HONS)/ BACHELOR OF BUSINESS MANAGEMENT

plagiarism – Fail and re-take or suspension or

dismissal
 The coursework should exhibit formal research skills i.e. with a table of
content, proper citations, references, and appendixes.
 The coursework write up must be able to demonstrate critical analysis and
application of both theory and practical issues to the company that you have
selected.
 Student may include additional relevant data/information apart from the
proposed guidelines in conjunction to your research. Additional marks will be
awarded for such attempt.
 All written reports MUST be submitted for similarity checks to Turnitin.
 Extensions
Authorisation of the late submission of work requires written permission. Your
lecturer is authorised to give permission for one extension period of between
1 and 10 working days where appropriate evidence of good reason has been
accepted and where submission within this timescale would be reasonable
taking into account your circumstances. Requests for extensions should be
made prior to the submission date as extensions cannot be given
retrospectively.

 Late submissions
If you submit work late without authorisation, a universal penalty will be
applied in relation to your work. The appended table summarises the
SEGi/UCLAN penalties.

SEGi/UCLAN Penalties
Submission within 5 working date following published deadline – given a pass
(50 marks for the component of assessment)
Submission later than 5 working days – awarded 0 marks for the component
Unauthorised late submission at supplementary will be automatically be awarded
0marks for the component assessment

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 PROGRAMME : BACHELOR OF ACCOUNTING
(HONS) / BACHELOR OF ACCOUNTING & FINANCE
(HONS)/ BACHELOR OF BUSINESS MANAGEMENT

Learning Outcomes tested Assessment Criteria :

 LO1 : Understand and explain the
roles of management accounting from
financial accounting within an
organization; in managing
organizational control; and on
different types of cost classification
and cost behavior.
 LO2: Apply and analyse
management accounting technique in
managerial short-term and long-term
decision making.
 LO3 : Apply and evaluate the
management accounting information
and techniques to support
management processes of planning
and controlling.
 LO4 : Analyse and appraise
performance measurement indicators
with the responsibility accounting
framework for planning, decision
making and internal control.
Students must demonstrate the ability to:
 Work as a group to research, write and
structure a report that looks at budget
process and analyze the implications.
 Analyse and evaluate the management
accounting information to support
planning, controlling and decision
making.
 Synthesise theoretical material with
practical and actual trends to generate
proper discussions and critique.
 Apply critical thinking, analytic,
communication and team building skills
through interview, group presentation,
problem solving and discussions.

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 PROGRAMME : BACHELOR OF ACCOUNTING
(HONS) / BACHELOR OF ACCOUNTING & FINANCE
(HONS)/ BACHELOR OF BUSINESS MANAGEMENT

COURSEWORK QUESTION
Essay (20%)

Question:

Budgeting is regarded as the cornerstone of the management

control process and is one of the most extensively researched topics
in management accounting. In fact the management accounting
literature identifies multiple uses for budgets in organisations, such
as performance management and evaluation, strategy
implementation, and strategy formation,
As the management accountant of a multinational organization, you are exploring the
possibility of introducing a zero-based budgeting system in one of the group’s
subsidiary companies to replace the more conventional approach to budgeting. On top
of that you have also encouraged your management to include participation budget.

Task assigned:
Prepare a report that details out:

(a) Evaluate how a typical budgetary process is undertaken in a business

organisation. (Please use relevant books/journals/professional websites to
support your answer).

(b)“Budgets are important in profit planning for private-sector firms, but budgets are
costly and time consuming frills in not-for-profit organizations.” Discuss.
(Please use relevant books/journals/professional websites to support your
answer).

(c) Evaluate what participative budget is; and compare and contrast the pros and cons
of participative budget. (Please use relevant books/journals/professional
websites to support your answer).
(Total: 100 marks)
Note:
Refer Appendix 1 for the remaining marks allocation.

The total marks for this assignment is 100% but it carries 20% of overall assessment
for this module.

* The detailed marking criteria’s for the allocation of 100 marks is provided in
Appendix 1

LENGTH REQUIRED
1500 words +/- 10%. Any deviation from this will be penalized.

FORMATTING AND LAYOUT

 A Microsoft Office Word Document or other relevant applications as permitted
by module lecturer/ typed using computer. Usage of typewriter or hand -
written is STRICTLY not allowed.
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 PROGRAMME : BACHELOR OF ACCOUNTING
(HONS) / BACHELOR OF ACCOUNTING & FINANCE
(HONS)/ BACHELOR OF BUSINESS MANAGEMENT

 12 font size, Time New Roman font and bold title and sub titles
 A4 sized paper
 Fully justified alignment
 1½ line spacing
 Margins of 1” at top and bottom; left and right

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 PROGRAMME : BACHELOR OF ACCOUNTING
(HONS) / BACHELOR OF ACCOUNTING & FINANCE
(HONS)/ BACHELOR OF BUSINESS MANAGEMENT

Appendix 1: Marking Criteria for Essay (20%)

No. Assessment Criteria Weightage Marks

Allotted
by
Lecturer
Questions
a. Evaluate how a typical budgetary process is
undertaken in a business organisation. 25%

(5 marks for explaining budget. Explanation of

results- max 8 points x 2.5 marks each with
proper usage of relevant journals and proper
citations)

b. “Budgets are important in profit planning for

private-sector firms, but budgets are costly and 30%
time consuming frills in not-for-profit
organizations.” Discuss.

(Explanation of results-10 points x 3 marks

each with proper usage of relevant journals
and proper citations)
c. Evaluate what participative budget is and
compare and contrast the pros and cons of 35%
participative budget. (Please use relevant
books/journals/professional websites to support
your answer).

( 5 marks for explaining participative budget.

Explanation of results-10 points x 3 marks
each with proper usage of relevant journals
and proper citations)
Others Presentation of the analysis:
 Appropriate citation and references. 2%
 Style and readability including proper 2%
organization of answers.
 Overall presentation. 2%
 This coursework must have a Cover Sheet, 4%
Table of Content and Page Number and Proper
Heading/Title for each part answered, list of
references (Use any referencing system that is
suggested by the faculty)

Total marks 100%

Overall Marks 20%

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 PROGRAMME : BACHELOR OF ACCOUNTING
(HONS) / BACHELOR OF ACCOUNTING & FINANCE
(HONS)/ BACHELOR OF BUSINESS MANAGEMENT

Presentation (10%)

You are required to present the above report at scheduled times. The scheduled times
will be discussed and informed accordingly during the class.

Required Task:
(a) You are required to present the above report at scheduled times. The scheduled
times will be discussed and informed accordingly during the class.
(b) Form a presentation in a group of 4 to present the findings. The duration for
presentation will be 20 minutes.
(c) Time allocation for each person is 3.5 - 4 minutes. Each group is given 20
minutes excluding Q & A.
(d) Prepare a Power Point presentation with other relevant visual aids and submit it
to Blackboard (6 slides to a page).

(Total marks: 100)

The total marks for this assignment is 100% but it carries 10% of overall assessment
for this module.

Note:
 Marks allotted for all the criteria’s will be assessed separately according to
individual presentation.

* The detailed marking criteria’s for the allocation of 100 marks is provided in
Appendix 2

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 PROGRAMME : BACHELOR OF ACCOUNTING
(HONS) / BACHELOR OF ACCOUNTING & FINANCE
(HONS)/ BACHELOR OF BUSINESS MANAGEMENT

Appendix 2: Marking Criteria for Presentation (10%)

Category Scoring Criteria Total Points Score

Organization The type of presentation is appropriate for 10
(20 points) the topic and audience.
Information is presented in a logical 10
sequence.
Content Introduction is attention-getting, lays out the 10
(40 points) problem well, and establishes a framework
for the rest of the presentation.
Technical terms are well-defined in language 10
appropriate for the target audience.
Material included is relevant to the overall 10
message/purpose and contain accurate
information
Appropriate amount of material is prepared, 10
and points made reflect well their relative
importance.
Presentation Speaker maintains good eye contact with the 10
(40 points) audience and is appropriately animated (e.g.,
gestures, moving around, etc.).
Speaker uses a clear, audible voice. Delivery 10
is poised, controlled, and smooth.
Good language skills and pronunciation are 10
used.
Information was well communicated. 10
Total marks 100
Overall marks 10%

Comments:

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 PROGRAMME : BACHELOR OF ACCOUNTING
(HONS) / BACHELOR OF ACCOUNTING & FINANCE
(HONS)/ BACHELOR OF BUSINESS MANAGEMENT

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