Assessment 1
Assessment Type: Written Report – individual assessment
Purpose: This assessment is designed to reinforce the subject content and develop students’ skills and application of knowledge of the subject content to business situations. This assessment relates to learning outcomes a, b and c.
Value: 20% Due Date: Students are to upload their submission to the Turnitin link on the KOI Moodle subject home page by 5:00pm Friday of Week 6.
Topic: This assignment covers contemporary theoretical concepts with practical accounting task application based on the topics from the subject.
Task Details: Students are required to select an ASX corporation (Australian Securities Exchange List
https://www.asx.com.au/asx/research/listedCompanies.do
), reference the annual report for the last 2 years and identify ways that the corporation has used earnings management techniques. Students are required to indicate what might be the possible motivation for earnings management in their chosen corporation. Students will review general purpose financial report material, company releases, media, and other sources. Students must prepare a comprehensive report directed to this research. It is expected that academic and non-academic content will form an integral part of this report.
Presentation: Report – 1,500 words report. The word count excludes the cover sheet, contents page, references, appendices, and illustrations (e.g. diagrams, graphs and tables). Students need to stay within the assigned word limits, and indicate the word count on the cover page of the assignment.
The report should be typed double spaced, using Times New Roman font size of either 10 point or 12 point. Every page should be clearly numbered.
The assignment should include the following parts:
o A title / cover page, which indicates basic information such as Subject title, Subject code, Trimester number, Assignment title, group members’ full names and KOI student numbers, word count and name of the tutor;
o Executive Summary;
o Table of Contents;
o Main contents – Introduction, analysis using suitable headings and subheadings, Conclusions and Recommendations, Appendices (if any); References (using Harvard – Anglia style); and/or o Attachments.
Marking Guide:
Research – extent and application 30%
Analysis 30%
Recommendations/conclusions 30%
Presentation 10%
Rubric for ACC303 Contemporary Issues in Accounting (Assessment 1 individual report)
Criteria
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Fail
(0 – 49%)
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Pass (50 – 64%)
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Credit (65 – 74%)
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Distinction (75 – 84%)
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High Distinction (85 – 100%)
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Research – extent and application
Value 30% Mark awarded
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Inaccurate, inappropriate or no use of literature. Analysis not developed.
No original explanations provided.
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Minimum number of sources, not all current or relevant.
Paraphrasing used throughout but not always accompanied by original explanations.
Theory relevant but not always
linked to analysis.
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Good selection of theory from a range of sources to build and adequately justifies analysis.
Paraphrasing used throughout but accompanied by original explanations
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Insightful and appropriate selection of theory from a good range of current and relevant sources to systematically build and justify analysis.
Minimum paraphrasing
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Integration and originality in the selection and handling of relevant theory to build and justify analysis. Wide range of current and relevant sources integrated in systematic way.
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Analysis of the organisation
Value 30% Mark awarded
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Poor evaluation.
Significant gaps in knowledge of the theory and lack of understanding of company’s capabilities.
No analysis provided. Disjointed or no discussion.
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Simple discussion of areas of strength and weakness in the organisation’s capabilities.
Work reflects limited engagement with organisational context or relevant theory.
Not all aspects of task completed In sufficient detail.
Most aspects of the task completed but assessment lacks
cohesion.
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Identifies and discusses areas of strength and weakness in the organisation’s capabilities.
Discussion of some relevant issues in theory and organisational content in evaluation.
All aspects of the task completed – some cohesion.
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Identifies and clearly explains areas of strength and weakness in the organisation’s capabilities.
Links to organisational context and relevant theory in evaluation.
All aspects of the task completed with minimal errors in cohesion
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Identifies and insightfully discusses areas of strength and weakness in the organisation’s capabilities.
Strong links to organisational context and relevant theory in evaluation.
All aspects of the task completed in a comprehensive and cohesive manner
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Recommendations / conclusions
Value 30% Mark awarded
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Few or no recommendations made / no justification.
Any recommendations made are not supported or are inaccurate.
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Some recommendations made / not well linked to the results of the evaluation or relevant theory.
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Good recommendations made, linked to the evaluation results / may not be linked back systematically to relevant theory
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Very good recommendations made, linked to the evaluation. Theory used systematically to justify recommendations and discuss enhancement of the organisation’s capabilities
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Excellent recommendations made, linked to the evaluation.
Theory used in insightful way to justify recommendations and discuss enhancement of the organisation’s capabilities
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Presentation
Value 10% Mark awarded
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Presentation is of a standard that is less than what is required.
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Acceptable presentation – obvious errors demonstrating lack of attention to detail.
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Good presentation overall however there are areas that need improvement
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Professional presentation – minor issues in some elements.
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Highly professional presentation – satisfies all presentation elements.
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Total mark out of 100
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Assessment mark
/20
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