Financial Accounting Annual Report
assignment1• Financial Accounting OUA 2009
Assignment
• Annual Report Assignment
25% – 25%
– due date in Unit Information Booklet
• Group or individually
– Can be done individually or in groups (of 2
or 3 students)
Assignment代写2
– Expect to contribute equally if in groups
• If <% zero mark for that assignment2
Nature of assignment
• Prepare annual report • Prepare annual report
– Some exclusions
• Eg. No cash flow statement
– Have trial balance +
– Additional information
• Some of this included in trial balance
3
Some of this included in trial balance
• Other need to make adjustments to
balances if needed
– Will need to ‘make up’ information for some
parts
Learning Objectives
• Refer to Unit Information Booklet (UIB) for
specific graduate qualities to be
developed by this assignment
• This assignment will:
Help you develop skills in sourcing and
4
– Help you develop skills in sourcing and
applying requirements from the accounting
standards
• This will also help you in exam 3
Format
• Title and contents page
• Statement of Comprehensive Income
• Statement of Financial Position
• Statement of Changes in Equity
•
notes to the financial statements.
• Directors declaration
• Annual directors report
5
Assignment代写• Annual directors report
• Annual auditors report
• Reference List
• Appendix with calculations
– Not necessarily in this order
Sources/Resources
Ai t td t li • Assignment case study at on line resources
• Also refer to:
– Assignment expectations
• Rewarded on quality NOT effort
– Harvard referencing guide
– FAQ on assignment
Academic Integrity
6
– Academic Integrity
• It is assumed that you have worked through
topics 1 to 5 BEFORE you do assignment
– You will struggle if you haven’t4
Case Study
• Has trial balance
• Information about items that have already
been accounted for in trial balance
• Information about items NOT accounted
for in trial balance
7
– You will need to decide if adjustments etc
required for these
Sources
• Need to consider:
Only those requirements in standards looked at in – Only those requirements in standards looked at in
topics 1-5
• AASB 101 key standard – work through carefully
• MUST Not USE previous version
• MUST use Sept 2007 version
– Do not consider standards in later topics or those not
covered in this unit
8
covered in this unit
• Will be penalised if include requirements due to other
standards
Assignment代写– For directors reports etc look at text
• Chapter 10, sections 10.2.2 to 10.2.4
• Requirements as detailed in text are all you need5
Sources
– The accounting standards themselves should be your key The accounting standards themselves should be your key
source
– May wish to consider Actual or ‘Example’ or Model reports may
assist
• Remember: These will cover many standards that we do not
consider & that are NOT to be applied in this assignment and do
not follow instructions for this assignment.
• Do NOT use as ‘basis’ for what to
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