HA3011 Advanced Financial Accounting

Assessment Design – Adapted Harvard Referencing

Holmes will be implementing as a pilot program a revised Harvard approach to referencing. The following guidelines apply:

1. Reference sources in assignments are limited to sources which provide full text access to the source’s content

for lecturers and markers.

2. The Reference list should be located on a separate page at the end of the essay and titled: References.
3. It should include the details of all the in-text citations, arranged alphabetically A-Z by author surname. In addition, it MUST include a hyperlink to the full text of the cited reference

For example;

P Hawking, B McCarthy, A Stein (2004), Second Wave ERP Education, Journal of Information Systems Education, Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf

4. All assignments will require additional in-text reference details which will consist of the surname of the author/authors or name of the authoring body, year of publication, page number of content, paragraph where the content can be

For example;

“The company decided to implement a enterprise wide data warehouse business intelligence strategies

(Hawking et al, 2004, p3(4)).”

Non-Adherence to Referencing Guidelines

Where students do not follow the above guidelines:

1. Students who submit assignments which do not comply with the guidelines will be asked to resubmit their
2. Late penalties will apply, as per the Student Handbook each day, after the student/s have been notified of the resubmission
3. Students who comply with guidelines and the citations are “fake” will be reported for academic

Academic Integrity

Holmes Institute is committed to ensuring and upholding Academic Integrity, as Academic Integrity is integral to maintaining academic quality and the reputation of Holmes’ graduates. Accordingly, all assessment tasks need to comply with academic integrity guidelines. Table 1 identifies the six categories of Academic Integrity breaches. If you have any questions about Academic Integrity issues related to your assessment tasks, please consult your lecturer or tutor for relevant referencing guidelines and support resources. Many of these resources can also be found through the Study Skills link on Blackboard.

Academic Integrity breaches are a serious offence punishable by penalties that may range from deduction of marks, failure of the assessment task or unit involved, suspension of course enrolment, or cancellation of course enrolment.

Table 1: Six Categories of Academic Integrity breaches

Source: INQAAHE, 2020

If any words or ideas used the assignment submission do not represent your original words or ideas, you must cite all relevant sources and make clear the extent to which such sources were used.

In addition, written assignments that are similar or identical to those of another student is also a violation of the Holmes Institute’s Academic Conduct and Integrity policy. The consequence for a violation of this policy can incur a range of penalties varying from a 50% penalty through suspension of enrolment. The penalty would be dependent on the extent of academic misconduct and your history of academic misconduct issues.

All assessments will be automatically submitted to Safe Assign to assess their originality.

Further Information:

For further information and additional learning resources please refer to your Discussion Board and assessment details on Blackboard for the unit.

Assignment Specifications

 Purpose:

 This assignment aims at assessing students on the Learning Outcomes 1 to 4 as mentioned above.

Assignment Instructions and Requirements

Each student has been allocated a subject company for completing this assignment. In the excel file “Find Your Company” locatedunder“Assessments” on Blackboard, you will find the listed company that you have been allocated for this assignment.

Important note: You are NOT allowed to select your own companies. You must complete this assignment with the subject company that you have been allocated. Your assignment will not be marked if you use a different company to the one that you have been allocated, or you will be asked to resubmit your assignment using the correct company. Students are not allowed to complete the assignment using the same company as used by another student.

Go to the website of your subject company. Then go to the Investor Relations section of the website. This section may be called: “Investors”, “Shareholder Information” or similar titles. In this section, find the company’s annual report. Download the firm’s latest annual report and save it to your computer. For example, these reports may be dated 30 June 2019 or 30 June 2020. Do not use your firm’s interim financial statements or their concise financial statements.

Once you have downloaded the latest annual report for the company allocated to you, you are required to undertake the following tasks:

Apply relevant knowledge that you have learned from this course, examine the annual report of your subject company and other relevant information that you have obtained via your research and undertake the following tasks:

• From the annual report of your allocated company and in respect to the general-purpose financial statements, describe the scope and objectives of the conceptual framework for financial accounting, including qualitative
• Identify and discuss if your allocated company is a reporting entity or not, provide specific and detailed examples / factors from your allocated company to support your argument and indicate the implications of being deemed to be a reporting
• Describe, discuss and comments on the recognition and measurement policies of your allocated company in relation to revenue and
• Describe, explain and comments on impairment assessment policy of your allocated company. For additional guidance for marks allocation, please refer to the marking rubric / guide