Enable students to develop a critical understanding of the main financial objective of the firm and the constraints which impact on that objective.

Enable students to develop a critical understanding of the main financial objective of the firm and the constraints which impact on that objective.

€¢ Introduce students to the need for accounting information for management attention and to some basic concepts and ideas such as problem-solving, planning, control and decision-making
€¢ Introduce students to the main theories and concepts upon which a firm’s investment and financing decisions are founded, and their applications in practice.
€¢ To introduce students to the financial reports of various types of business entities, the use of accounting ratios, their interpretation and limitations
The assessment for this unit is this one coursework assignment. The required mark has been set at 50%.
This is an individual assessment requirement. There is no objection discussing the content and approaches to be adopted in the final submission you must make 100% your own work. Plagiarism and copying will not be tolerated and may lead to subsequent penalties being imposed.

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There are three separate questions. All three questions must should be attempted and submitted together on numbered pages. Your answers should be prepared and submitted in Word format. Excel spreadsheets may be used but must be pasted into the Word document and not submitted separately. This should be carefully checked before submission for the use of appropriate and acceptable grammar. The correct use English spelling is to be employed throughout and no other. All submissions must be page numbered and contain your student ID number.
When determining the amount of effort and words for each section of the assignment it will be advisable to examine the weighting of the marks allocated to each question. If any part of the assignment is ignored then this reduces the maximum marks that could be potentially be earned.
The word limit to any potential narrative question in the third section will be a maximum of 1,500 words excluding the bibliography.
The assignment will require a considerable personal investment of time and effort. This is an individual assignment and all calculations, analysis and narrative submitted must be your own work.
The following matrix has been included to help guide you.
Section A Section B Section C
1a. Financial Analysis (40%) 2a/b Marginal cost statement &breakeven
(14%) 3a. Research Narrative (20%)
Fail Lack of breadth and depth of financial analysis techniques
Accompanied by incorrect formulae, calculation without explanation and poor layout Failure to produce a functionally analysed marginal cost income statement without identifying variable and fixed cost elements, contribution and overall contribution and profit. Provision of inaccurate intermediate calculations. Inaccurately determining the breakeven point by patient days without/inaccurate supporting calculations Failure to identify and contextualise contemporary CSR corporate practices. No evidence of credible research undertaken without a bibliography.
Inadequate coherence and poor structure and narrative with poor grammar
Bare Pass Evidence of some financial analysis techniques but with errors of formulae and calculation with insufficient explanation and adequate presentation Partially producing a functionally analysed marginal cost income statement identifying variable and fixed cost elements, contribution and overall contribution and profit containing errors. Unsupported by unclear and inaccurate intermediate calculations. Inaccurately determining the breakeven point by patient days with flawed supporting calculations. Partial identification and context of contemporary CSR corporate practices. Some limited evidence of research undertaken via corporate and academic sources with a limited bibliography.

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