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HA2032 Corporate Disclosure Assessment

Assessment Details and Submission Guidelines
Trimester	T1 2020
Unit Code	HA2032
Unit Title	Corporate and Financial Accounting
Assessment Type	Individual Assignment (Report)
Assessment Title	Corporate Disclosure An analysis of annual financial reporting and a company’s capital structure.
Purpose of the assessment (with ULO Mapping)	This assignment aims to develop students’ understanding of corporate reporting, disclosure, corporate capital structures and the different ways companies can source funds. Students will review the annual report of a selected company and provide an evaluation of the selected company’s disclosure, including the notes to the financial statements. Students will perform a comparative analysis of the sources of funds used by their selected company for two consecutive financial periods. They will need to identify any changes in the capital structure, such as changes in the combination of long term debt and equity capital used by the company. The HA2032 Unit Learning outcomes addressed in this assessment are: · Explain the various methods available to companies in their resource expansion and the impact of each on the accounting records and financial statements; · Critically analyse and interpret the financial statements and other disclosures produced by Australian companies and corporate groups; (ULO 2, 3).
Weight	25% of the total assessment
Total Marks	25 Marks
Word limit	2,500 words ± 500 words
Due Date	Assignment submission: Final Submission of individual Assignment: 11:59 pm Friday, Week 10. Late submission incurs a penalty of five (5) % of the assessment value per calendar day unless an extension and/or special consideration has been granted by the lecturer prior to the assessment deadline.
Submission Guidelines	• All work must be submitted on Blackboard by the due date along with a completed Assignment Cover Page. • The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers. • Reference sources must be cited in the text of the report, and listed appropriately at the end in a reference list using the Harvard referencing style.

HA2032 Corporate and Financial Accounting

Corporate and Financial Accounting Individual Assignment T1 2020 Assignment Specifications Purpose:

In this individual assignment, students will critically analyse the different aspects of financial statements,

including the application of different sources of authority and the accounting standards for corporate disclosure and for the financial reporting function. Furthermore, students will demonstrate their understanding of the different sources of funds, capital structure and provide a detailed analysis of the financial statements of an Australian publically listed company for two consecutive financial periods. Students will research and provide details of the different disclosure requirements for both listed and non-listed entities.

Assessment Task:

Part A

Students will need to access the ASX website (https://www.asx.com.au) and select a company in any industry section. Students will need to download the latest Annual report for that selected company.

Based on the selected company’s annual financial statements and related notes, students will need to prepare a business report addressing the requirements listed below. It is also a requirement to attach the main financial statements and the related notes which address the requirements below in your report.

Discuss and provide an analysis of items in the statement of cash flow and identify item(s) which relate to the balance
Explain the company’s performance based on Earnings per Share (EPS) and provide EPS calculations for the last two consecutive
Discuss whether EPS is a useful performance indicator for the
Explain how the material movements in the statement of changes in equity is reflected and reported in the statement of cash
Discuss the items recorded as Non-Current Liabilities, including the related notes and provide an explanation of the material movements of each item.
Based on the capital structure of the company selected, discuss the potential advantages and disadvantages of each source of capital.

Part B

Students will need to research and discuss the disclosure requirements for publically listed companies in the financial statements in comparison to other non-listed companies. Students will also need to discuss the benefit(s) of disclosing comparative information in the annual financial reports to users, including key decision makers or external users, such as investors. (Note - one page is recommended to answer this section)

The assignment structure must be as follows:

Holmes Institute Assignment Cover Sheet – Full Name, Student , Campus, Session No.

· Executive Summary

The Executive Summary appears as a short paragraph on the first page of the
The Executive summary should be concise and not involve too much
It should be a summary of the main points only, the conclusions and analysis of the
Write the Executive Summary after the report is completed, and once you have an overview of the whole report.

o 50 - 100 words is recommended

Table of Contents Page – This needs to show a logical listing of all the sub-headings of the report’s (Note this is excluded from the total word count.)
Introduction – A short paragraph which includes background and/or scope and the main points raised in order of There should be a brief conclusion statement at the end of the Introduction.
Main Body Paragraphs with numbered sub-headings – Detailed information which elaborates on the main points raised in the Introduction. Each paragraph should begin with a clear topic sentence, then supporting sentences with facts and /or relevant information (evidence) and finish with a concluding sentence at the
Conclusion – A logical and coherent evaluation based on a thorough and objective assessment of the work
References – Credible Academic sources must be used, such as peer reviewed journals or authoritative The Harvard referencing style is required.
Appendices – Include any additional explanatory information which is supplementary and/ or graphical to help communicate the main ideas made in the report. Refer to the appendices in the main body paragraphs, as and where (Note this is excluded from the total word count.)