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3. Part 3 of your report -"A Cash Flow Statement provides useful information to support understanding of an organisations financial position."

Discuss the statement above.

                          (Approximately 250 words)

4. Part 4 of your report -Making reference to your chosen company discuss the usefulness of marginal costing as a tool to support internal decision making.

5. Part 5 of your report - Imagine your company is considering expansion into a new market. Discuss the role of investment appraisal in the development of a sound justification for the expansion. Your answer should consider the role of investment appraisal, the techniques that could be used and the information needed to undertake a full investment appraisal.

                      (approximately 500 words）

6. Include in an appendix to your report a pro-forma spreadsheet that could be used to assess the viability of the capital expenditure required in your answer to question 4 above.

You must include both the pro-forma spreadsheet with headings, which does not require any data together with a printout of the spreadsheet formulae you have set up to enable the calculation of the net present value of the capital expenditure .

You may use diagrams and figures to support your discussion but this is NOT essential.

Guidance Note.

1. Business Report Style

The initial stages of writing a report are very similar to that of writing a well constructed essay. However the structure expected for a report is different to that of an essay.

The major differences in structure are

. An Abstract or summary is included at the start of a report, this should be very brief.

. You should identify also who the report is for, who it is from, subject heading and date

. the role of the introduction is different from that of an essay, see below.

. the main body of the report is subdivided into sections. For this assessment you should use a separate section to address each question.

. A brief conclusion should also be provided.

Listed below is a commonly used structure for reports.

A Title Page

This should be brief and should give the reader a clear idea of the central theme of the report. Identify here To,From and Date

Summary/Abstract

This should provide the reader with a brief outline of the findings, conclusions and recommendations of the report. The purpose of this section is to act as a guide to whether or not the report is of interest to the reader before they read the full report ( of course this is an assessment and all courseworks will be read by the module tutor!)

Contents List

This should list the main sections and subsections and the pages where they can be found. A list of illustrations and appendices should also be included. It is best to complete this section at the end of your report.

Introduction

This should set the scene for the reader and should:

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