Week 1 Collaboration
Introduction to
Accounting and Finance - Users, statements and your country
This Week's
collaboration focuses on the way that financial statements and information can
affect users and organisations (of all types) in making important decisions.
This collaboration will enable you to reflect on the users of financial
information and how the information can best be used.
In this
collaboration section please write a response to the following weekly topic.
For more information on the collaboration procedure, please refer to your
Module Syllabus.
To prepare for
this Collaboration:
To prepare for
the Week 1 Collaboration, take a moment to review the appropriate rubric for
the activity. Reviewing the rubric will help you to address the specific criteria
required by an Assignment. You should use your experiences and this Week’s
readings to support your statements.
Note: Be sure
to read over your post before submitting it to make sure the spelling and
grammar for your post are correct, and the language you are using is
appropriate for academic writing.
To complete this Collaboration:
By Sunday (Day
4), in an approximately 750 – 1,000 word response, address the following
issues/questions:
‘The international accounting profession has lost its
way and is no longer serving the needs of different users of accounting information
in a manner which is appropriate and meaningful for the global business
environment today.’
Do you agree or
disagree? Identify the different user groups who require accounting information
and explain how this information is provided for them.
Discuss how the
status of the accounting profession, both in your country and internationally,
has been impacted by financial scandals in the recent past and describe what
measures have been taken to counterbalance the impact of these.
Do you think
that the measures have been successful?
Base your
answer on research, your readings and your experiences. Please remember to
correctly cite all references.
Post your
response to the Collaboration Forum and also to the Turnitin Link provided
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Week 1 Module project Proposal
For the Module Project, you will
select a company or organisation of your choosing, and research and analyse its
accounting and finance functions, as well as its results. This Project will put
to use many of the tools you will gain access to and employ throughout this
Module and will provide you with foundational financial skills for use after
the Module has finished.
The Module Project consists of:
Week 1:
Selection of the organisation (100 words) In Week 1, you will submit the name
and a one paragraph description (approximately 100 words) of the organisation
you would like to use for your Module Project to your Instructor for approval.
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Week
2 Collaboration
Financial
Reporting 1 - Profitability and liquidity: income statements and statements of
cash flows
The
income statement and the statement of cash flows, in addition to the statement
of financial position, are the three financial statements that organizations
cannot do without. The statement of cash flows was the last one to be
instituted but is now regarded as a necessity in the accounting field. The
following collaboration takes a closer look at the statement of cash flows and
allows time for your thoughts and consideration of its role.
To
prepare for this Collaboration:
Review this week’s reading in Atrill, P.
& McLaney, E. (2014) and the Weekly Notes, and think about the main ideas
relating to income statements and statements of cash flows. Note the need for
the statement of cash flows and how changes in liquidity can affect an
organization.
Review the course content regarding
problems that organisations might encounter when using the income statement and
statement of cash flows.
To
complete this Collaboration:
By
Sunday (Day 4):
Consider
the following statement:
‘Cash
is the lifeblood of any business, and without it survival is very unlikely.’
For
your Initial Response, in approximately 750 – 1,000 words,
address the following:
Do you agree or disagree?
Explain what information a statement of
cash flows provides to supplement that provided by a statement of financial
position and an income statement.
Why is there still some controversy
surrounding published statements of cash flows?
How important are such statements in
terms of the financial reporting requirements within YOUR country?
Base
your answer on research, your readings and your experiences. Please remember to
correctly cite all references.
Submit your Initial Response to Turnitin
and to the Collaboration forum.
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Week 2 Personal Development Plan: Part
1: Preparation
The Personal
Development Plan provides you with space to reflect on the material and
identify its relevance in your own life. By now you are familiar with the PDP
from the previous Modules.
Use this activity
to think about how you can best apply the accounting and finance knowledge that
you have learned, including the three main financial statements, and how this
might be utilised, both personally and within your own working environment.
To prepare for this PDP:
Look
over the summaries at the end of each week’s Reading to remind you of the
concepts that have been discussed. Return to and review any concepts that are
of particular interest.
Refer back to the collaboration
activities. Think about any comments or ideas that resonated with you or that
you would like to explore further. Reflect on what interests you most about the
information we have discussed so far.
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Week 3 Collaboration
Rules or
principles?
US GAAP
(Generally Accepted Accounting Principles) is rule-based, while IFRS (International
Financial Reporting Standards) are principle-based. Being rule-based means that
in deciding how to account for a transaction you follow the prescribed rules
governing those types of transactions. Being principle-based means that you
follow broad principles and apply judgment when deciding how to account for a
transaction.
Do you believe
that the needs of stakeholders relying on financial statement information will
be better met by rule-based or principle-based accounting standards?
Would different
stakeholders have different preferences for rule-based or principle-based
accounting standards?
Which approach is
adopted in your country?
Might it be
easier to commit fraudulent financial reporting following one approach versus
the other?
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Week
3: Project proposal (1,000 words)
You submit a
Project Proposal of around 1,000 words
in which you:
Describe the
scope, aims and objectives of the Module Project, as related to your chosen
organisation and with reference to each proposed chapter of your final Project
submission. (See the project chapter outline below to gain an idea for basic
aims and objectives for each chapter.)
Demonstrate an
understanding of links to the related underlying academic literature that you
will reference in your final Project.
Describe key
steps and milestones for your ongoing and planned research plus how you are
planning to achieve these by your final Week 7 deadline
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Week
4: Collaboration: Cost-volume-profit analysis
The collaboration
asks you to reflect more deeply on cost-volume-profit (CVP) and its role in an
organisation.
An organisation’s
aim is usually to make a profit, not to lose money. Organisations need to be at
least breaking–even to start, and ideally should have a large margin of safety.
Fixed and variable costs and their effect on production or operations play an
important role in this process.
To prepare for
this Collaboration:
By
Sunday (Day 4):
For
your Initial Response, in approximately 750 – 1,000 words,
address the following:
A
friend has asked you for some advice:
"My
small business now makes a profit; I am only too aware of this, as I now face a
big tax bill each year, when my tax accountant has prepared my annual accounts.
However, I don't feel much better off personally, so this is not quite what I
had expected when I took the risk of resigning my job and setting up my own
firm. The accountant is now trying to persuade me to pay her even higher fees,
by letting her prepare monthly 'management accounts' for me. She says that I
would also benefit from something called CVP analysis on my various product
lines. I know that you are now doing an MBA. What does she mean here, and is
this likely to be worth my paying her for?"
Outline
the differences between financial reporting and managerial accounting
information and explain the benefits and potential problems associated with cost–volume–profit
(CVP) analysis.
How
might the technique that you have discussed assist your friend in the effective
management of his business' resources?
What
advice would you give your friend?
Base
your answer upon your reading, further research and your own experiences.
Please remember to correctly cite all references.
Submit
your Initial Response to Turnitin and to
the Collaboration forum.
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Week 5 Collaboration
Managerial Accounting 2 - Budgeting and
financing the business
Weeks 4 and 5 have focused on Management
Accounting and the internal documents that influence decision-making.
To prepare for this Collaboration:
Take
a look at last week’s (Week 4) Collaboration and read over your classmates'
posts. Think about how your view on cost-volume-profit (CVP) analysis and
management accounting might have expanded or changed over the past week.
Go
back to look at key sections from this week’s readings. Revisit topics and
sections that you found particularly interesting or parts where you had
specific questions.
Reflect
on the role of managerial accounting, its importance within an organisation,
and the types of financial materials used.
To complete this Collaboration:
In Week 5, you are not required
to submit an Initial Collaboration post. You will, however, find that your
Instructor has posted some initial questions in the Week 5 Collaboration Forum
to help stimulate your subsequent debates.
Until Wednesday (Day 7):
Continue to participate by
engaging in a discussion with your colleagues, replying to each other’s posts,
by:
Asking
a thoughtful question about their posts
Offering
contributions based upon your prior experience
Extending
the discussion into new but relevant areas
Modelling
or promoting critical reflection from what you have read
Clarifying
the subject matter being discussed
You should aim to participate with
follow-on postings to your colleagues’ responses, making 3–5 significant
follow-up postings. Aim to spread your total collaboration discussions across 3
separate days of each week.
A Summative Collaboration Participation
Grade and Feedback is to be provided this Week and covering Weeks 4 and 5
together.
Click on the Reply button below to reveal the
textbox for entering your message. Then click on the Submit button to
post your message.
Hi class,
As all of you
know, in this week 5 you do not have to submit any Initial Collaboration.
However, as it happened in week 3, I would be posting some topics for its
further discussion in class.
Q1. I don’t need a budget; I run my own business so it’s
all in my head. Bothering with a budget would just be a waste of time and
money!
Do you agree or
disagree with this point of view? Discuss the value of budgeting for organisations
of all sizes and types, in terms of effective resource management. Explain what
characteristics of a budgeting system are most likely to contribute towards its
successful implementation and how a lack of these might result in ethical
problems.
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Week 5: Partial draft (2,000 words)
In Week 5 you work towards your final Project by
completing the first 2 chapters for formative feedback from your Instructor.
Chapter 1: The accounting function in your chosen
organisation
Chapter 2: A financial accounting analysis of the
organisation
Project chapter outline
Chapter 1: The
accounting function in your chosen organisation
In this initial chapter, you are required to ‘set the
scene’ for what is to come. Here are some questions and pointers that may
assist you with this:
Background of the organisation: Describe its history,
objectives, size and organisational structure. Note in particular any global or
transnational interrelationships.
Stakeholders: Identify the different stakeholders who
are interested in your organisation and the objectives of each with regard to
your organisation.
Key resources of
your organisation.
Corporate governance: Identify the manner in which
your organisation is directed and controlled. Are the corporate governance
structures in line with what you would expect?
The role of accounting within the organisation:
Financial vs. management accounting—are these functions separated? Is the
accounting role effective in your opinion? How is it organised? Could it be
improved? Has it changed in recent years? If so, why?
What accounting software is used? Why was this chosen?
Is it effective for the organisation’s needs? Might it be changed in the near
future?
How and when do the accountants interact with other
managers/third parties? Is use made of external accounting advice?
N.B. You will be addressing some of these issues in more
detail in your later chapters, so remember that this is intended as an
introduction to your organisation; you need not
go into too much detail. Please read through the subsequent chapters’
requirements in order to plan your overall research paper to best effect at
this stage.
Recommended
length for Chapter 1: A4 pages (1,000 words)
Chapter 2: A
financial accounting analysis of the organisation
In this second chapter, you should concentrate on the
financial accounting information that is required for the organisation that you
are studying. This will clearly vary depending on the organisation’s size and
the regulatory rules to which it is subject. That the information varies does
not matter; indeed, it is extremely interesting to consider what different
requirements might apply.
You are also required to analyse the financial status
of your organisation, as portrayed by the financial statements (accounts). Here
are some questions and pointers that may assist you with this:
Does the business look healthy? Is it growing?
How is it financed? Is it highly geared (leveraged)?
How sound is working capital management, as indicated
by the statement of financial position and trends in the appropriate financial
ratios?
What do recent profitability trends suggest?
Calculate other key ratios and interpret these.
If your organisation is in the not-for-profit sector
or the governmental sector, how are its operations assessed?
How does the organisation compare with close
competitors/industry averages/other benchmarks?
Are there interesting issues that show up in the notes
to the financial statements?
Who requires these financial statements? What is each
of the user groups particularly interested in?
Are there qualitative factors which you consider
important and which are not reflected in the financial statements? Do these
affect resource management?
Have the accounts been audited, and, if so, do the
audit reports provide additional information?
Are there any ethical or social (CSR) issues that have
a bearing on the organisation and its resource management?
Recommended
length for Chapter 2: A4 pages (1,000 words)
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Week 6 Collaboration
Financial
Management 1 - Fundamentals of financial management: capital budgeting - Island
venture
Organisations
must consider all of their investment options and the impact that these have on
the rest of the company. Opportunity costs are an important part of this and
must be considered when decisions are being made. What happens when an
organisation decides to purchase one machine over another? What is the
opportunity cost of this decision? In this Week’s Collaboration, for example,
an organisation must decide what asset will be most useful, a promenade or a
restaurant. Every investment has its cost and by using capital budgeting you
will be able to assess which decision will yield the best results.
To prepare for this Collaboration:
Read this Week’s assigned reading and
reflect on how capital budgeting can help an organisation to make long-term
investment decisions. What consequences might an organisation face if it does
not use capital budgeting? Review the four main methods used to evaluate investment
opportunities. Think about the disadvantages and advantages of IRR and the
other three methods, and how these could affect results.
To Complete this Collaboration:
By Sunday (Day 4), in an approximately
750-1,000 word response, address the following issues/questions:
You have just inherited a small island in
the Bahamas. The island is near a favourite fishing location, and you are
considering two alternative investments. First, you could construct a boat
landing that provides grounds for camping. You estimate that the landing will
require a £1,000 investment today and that it is expected to generate cash
flows of £1,000 per year, forever. Alternatively, you could invest £10,000
today and build a restaurant and ‘beer garden’, which you believe will then
generate cash flows of £4,000 per year, forever.
You cannot undertake both businesses on
the island (they are mutually exclusive), and since both rely on tourists, you
believe that the riskiness of each venture is identical (you may assume this to
be the case and that the associated required return is 20%).
A quick calculation shows that the IRR of
the first alternative is 100% and that the IRR of the second alternative is
40%. Hence, according to the IRR criterion, the first option is preferable.
Do you agree with the assessment? Provide
alternative capital budgeting evaluations of the two projects and discuss which
method is the most reliable. Also discuss what other factors should be taken
into consideration. Be sure to articulate the strengths and weaknesses of each
technique.
Base your answer on research, your
readings and your own experiences. Please cite all references. DUE: END
SUNDAY, DAY 4.
Post your response to the Collaboration
Forum and also to the Turnitin Link provided.
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Week 7 Collaboration
Working capital management and strategic management
accounting
In
last week’s collaboration you evaluated whether a boat landing or a restaurant
would make for a better financial investment. This week continues your Financial
Management collaboration.
To
prepare for this Collaboration:
Consider
the following.
This
week focuses on ways in which organisations can optimise their assets, so that
they have more money to invest. Your business is up and running, and growing.
How
can you implement the lessons that you learned in this week regarding managing
working capital, including managing receivables and inventories?
What
ways can managing your working capital help your organisation to grow?
This
week also discusses how an organisation can be more strategic in its
management.
Why
is shareholder value so important and how can NPV help to assess this?
How might the implementation of these items help your
boat landing or restaurant thrive?
To
complete this Collaboration:
In Week 7, you are not required to submit an Initial Collaboration post. You will,
however, find that your Instructor has posted some initial questions in the
Discussion Board Week 7 Collaboration Thread and so as to help stimulate your
subsequent debates.
Discussion
Board Question
Q1.
‘Things that are running smoothly should not be subject to any control. If you
commit yourself to just finding and fixing problems, you'll be able to carry
out effective control (within an organization) with fewer personnel’ (Minoura,
2003).
Discuss
what the above statement means and whether you agree with it.
Describe
how an organisation that you have experience of, or have researched, has
benefitted from just-in-time (JIT) techniques and with special reference to
inventory control.
Also
discuss whether the potential benefits—and drawbacks—of such JIT techniques are
limited to large manufacturing businesses or whether they have wider
applications for other organisations.
Until Wednesday (Day 7):
Continue
to participate by
engaging in a discussion with your colleagues, replying to each other’s posts,
by:
•
Asking a thoughtful question about their posts
•
Offering contributions based upon your prior experience
•
Extending the discussion into new but relevant areas
•
Modelling or promoting critical reflection from what you have read
•
Clarifying the subject matter being discussed
Ensure
that you spread your collaboration posts across at least three separate days of
each Week. This will help maximize the value of your collaboration with
colleagues and serve to meet the learning objectives for each activity.
Suggested Answer
Part 1
"Management techniques like JIT result of relevance for
manufacturing firms. But what happens with services’ ones? Do they need to
manage efficiently any current items? "
Part II
The four
dimensions of the BSC, are they equally important for all types of firms or
aspects like size or type of industry and activity, make some of them more
relevant than the others?
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Week 7: Final submission (5,000 words)
Your completed final Module Project is submitted in
Week 7. The target length is 5,000 words for the main body of your
submission (Chapters 1–5). This excludes your front page, executive summary, indices, any appendices and your end
references list.
Chapter 3: A
management accounting analysis of the organisation In this third chapter, you should concentrate on the management accounting information that is required for the organisation you
are researching. This will clearly
vary, once again, depending on the organisation’s size and the regulatory rules
to which it is subject.
N.B. When choosing the subject organisation for your
Project and in Week 1, please note
that management accounting information is largely internal to a firm, as is explained in your Week 1 Readings. You
should take this into account when initially choosing your subject organisation
to research. You ideally need to be able to obtain access to the internal
managers. If you choose a public company, where you do not have such access,
this could potentially cause you some difficulty at this stage of your Project,
plus in Chapter 4. Previous students have successfully analysed small, new firms
(sometimes run by themselves or by friends) and have found this method works
very well. Many others have used their own employer’s organisation, in both the
for-profit and not-for-profit sectors.
You are now required to analyse the internal
accounting systems within your organisation (the MIS). These are the sorts of
questions that you might address:
Is there a structured management accounting system in
place?
Are budgets regularly prepared?
How does the budgeting system work? What sorts of
budgets are generated?
Is participative budgeting in place?
How are variances identified and analysed?
Is the budgeting system effective?
What sort of costing structure is in operation?
Does the organisation use ABC? If not, might this be
helpful?
Is break-even analysis undertaken? Can you estimate
the break-even point (BEP) for key products/services?
How are prices calculated?
How well is management accounting information
disseminated and communicated in order to manage resources effectively? Do
employees have access to the information needed for them to perform their jobs
effectively?
Is accounting and finance software utilised? If so, is
this successful and effective?
Have management accounting changes occurred in the
recent past? Are there any in the pipeline?
How successful do you think the management accounting
system is overall? How might it be improved?
Recommended
length for Chapter 3: A4 pages (1,200 words)
Chapter 4: A financial management
analysis of the organisation
In this next chapter, you should concentrate on the
financial management information and strategies that are, or would be,
beneficial to the organisation you are studying, plus the way in which capital
budgeting decisions are made. This will clearly vary, once again, depending on
your organisation’s size, type and national characteristics.
These are some of the questions you might like to
consider:
What financial management strategies are in place in
the organisation that you are researching?
Have these changed in the recent past? Are any under
current review?
How is capital budgeting undertaken?
How are capital projects financed?
How is capital rationing taken into account?
How successful do you think the financial management system
is?
Recommended
length for Chapter 4: A4 pages (1,000 words) 3–4 double-spaced A4 sides
Chapter 5: Conclusions and SWOT analysis
In this final chapter of your Module Project, you
should present your conclusions and recommendations pertaining to the accounting
and finance functions within your chosen organisation. This will involve you
succinctly bringing together your findings from each of your previous chapters
and critically analysing these. Your narrative should be cross-referenced back
to your earlier conclusions and recommendations from these previous chapters.
Consider, in particular, the organisation’s corporate
governance structure and attitude towards corporate social responsibility. Does
the corporate governance structure appear to be operating effectively? Does it
position the organisation appropriately to be successful in the future? What
actions, if any, has the organisation taken to address its social corporate
social responsibilities? Do you believe these are adequate? Are there opportunities
for change and improvement?
It is suggested that you incorporate a SWOT analysis as the central part of
this final chapter, so that you can readily compare and contrast the organisation’s strengths
and weaknesses, plus the future opportunities and any threats that it faces, from an overall
perspective.
Recommended
length for Chapter 5: A4 pages (800 words)
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Week
8 Collaboration: Accounting and strategy
This week continues our discussions concerning how an
organisation can be more strategic in its management. Why is shareholder value
so important and how can NPV help to assess this?
To
prepare for this Collaboration:
By Sunday (Day 4):
For your Initial Response, in approximately 750 – 1,000 words, address the following:
Use your review of the two assigned
articles as support to prepare an integrated collaboration response that will
address the following question:
What do you believe is an appropriate
objective for a manager in the Accounting and Finance fields?
In responding to this question, you
might want to consider some of the following:
What are the challenges that managers
face in efforts to be ‘socially responsible’?
How might a self-serving manager exploit
social responsibility for his or her own personal gain?
Do budgeting processes plus strategic
management accounting tools encourage a shareholder- or stakeholder-centric
focus?
What mechanisms might help to bind
managers’ interests to those of shareholders’ or stakeholders’?
Does a positive NPV equate to a project
that adds value to the typical stakeholder?
Draw upon examples of existing or
recommended practice from the organisation that you researched for your Finance
and Accounting for Managers Module Project, plus from your professional
background, as well as trends experienced globally and as discussed in the
articles.
Submit your Initial Response to Turnitin and
to the Collaboration forum.
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Personal
Development Plan: Part 4: Final submission
In your final week you submit your final submission of a
reflective statement relating to your overall learning from the Module. This
activity is designed to help you reflect in more depth on your personal
development and should build upon your interim PDP submission from Week 6.
To complete this PDP:
By Wednesday (Day 7):
Submit an approximately 1,500
to 2,000-word post describing areas of your ongoing
personal development related to this Module.
Build upon the material from your Week 6 reflective paper. In
doing so, please reflect upon the feedback from your Week 6 PDP. Below are a few
of the questions / issues that you may again like to further reflect upon.
What links have you now identified
between Accounting and Finance and effective strategic decision making?
Further discuss those areas of Financial
and Managerial Accounting, plus Financial Management that have most resonated
with you.
How do you see the concepts that you
have studied applying to your professional experience, plus your personal
finances?
What steps might you now take to aid you
in the transition of applying the coursework to your workplace?
How can you link what you have studied
in Finance and Accounting for Managers with what you took away from your
previous Modules?
What ethical and cultural issues have
you considered to be important in this Module and how have they impacted upon
your views of global business?
Do you feel that you have improved your
‘key skills’ (report writing, time management etc.) and as a result of your
experiences with this Module?
To submit your Personal Development Plan to Turnitin, click on
the "View/Complete" link for Week 8 Personal Development Plan
– Turnitin
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