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R/650/1147 – Finance and Accounting

admin by admin
June 29, 2024
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R/650/1147 – Finance and Accounting
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R/650/1147 – Finance and Accounting

FINANCE AND ACCOUNTING

Unit Reference Number

R/650/1147

Unit Title

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Finance and Accounting

Unit Level

4

Number of Credits

20

Total Qualification Time (TQT)

20 hours

Guided Learning Hours (GLH)

100 hours

Mandatory / Optional

Mandatory

Task Grading Type

Pass / Refer

Unit Aims

Having and effective finance and accounting function will not only help secure the financial strength of a business but will also support managers to develop and implement a business strategy. The aim of this unit is, therefore, to develop, in learners, the theoretical and applied knowledge to prepare, interpret and adjust financial statements alongside the preparation of budgets.

Learning Outcomes and Assessment Criteria

Learning Outcome โ€“ The learner will:

Assessment Criterion โ€“ The learner can:

1. Know about the context and purpose of finance and accounting.

    1. Explain the purpose of finance and accounting.
    2. Explain the regulatory and legal influences on a businessโ€™s finance and accounting function.
    3. Explain how the finance and accounting function supports a businessโ€™s decision making.

2. Be able to prepare financial statements for different types of businesses.

    1. Differentiate between different financial statements.
    2. Prepare financial statements for a sole trader.
    3. Prepare financial statements for a partnership.
    4. Apply techniques to make adjustments to financial statements.

3. Be able to interpret financial statements.

    1. Calculate financial ratios from a set of business accounts.
    2. Compare organisational performance using historical financial data.

4. Be able to prepare a budget.

    1. Differentiate between different types of budgets.
    2. Prepare different types of budgets.

OTHM LEVEL 4 DIPLOMA IN BUSINESS MANAGEMENT

Unit Title Finance and Accounting

Task 1 of 3

Unit Learning Outcomes

Assessment Criteria

LO 1 Know about the context and purpose of finance and accounting

1.1, 1.2, 1.3

LO 2 Be able to prepare financial statements for different types of businesses.

2.1

LO 4 Be able to prepare a budget.

4.1

Assignment Brief and Guidance

To demonstrate you have a fundamental understanding of finance and accounting, you have been tasked with writing an essay which considers the following:

  • the purpose of the finance and accounting department.
  • the regulations in your country and international regulations which influence how accounting departments operate.
  • the laws in your country and international laws which influence how the accounting department operates.
  • how the finance and accounting activities of the accounting department supports the businessโ€™s decision making.
  • the differences between types of financial statements.
  • the differences between types of budgets.

Delivery and Submission

The submission is in the form of an essay written in Word format.

The recommended word limit is 1000 words excluding diagrams, references, and appendices

Referencing

You are expected to use relevant academic and reliable sources, and clearly reference these in your work.

References should be added to the text and placed at the end in a references list, using Harvard Referencing style.

Unit Title Finance and Accounting

Task 2 of 3

Unit Learning Outcomes

Assessment Criteria

LO 2 Be able to prepare financial statements for different types of businesses.

2.2, 2.3, 2.4

LO 3 Be able to interpret financial statements.

3.1, 3.2

Assignment Brief and Guidance

Learners will need to be supplied with a range of financial statements / accounts. These can be downloaded by the tutor from the Internet. This will allow the learner the opportunity to analyse and evaluate the required formats, concepts and legal requirements.

The set of financial statements / accounts supplied to the learners should be one for a sole trader and one for a partnership.

Part A:

Using the financial information your tutor has provided, you are required to:

  • prepare financial statements for a sole trader
  • prepare financial statements for a partnership
  • apply techniques to make adjustments to the financial statements for either the sole trader or partnership accounts

Part B:

Using the adjusted financial statements you chose from Part A; you are required to;

  • calculate a range of financial ratios which will demonstrate the businessโ€™s current financial performance, and then
  • produce a summary of how the financial performance of the business has changed over the previous three years.

Delivery and Submission

Part A:

Two sets of financial statements which accurately reflect the financial data supplied.

One set of financial statements for either the sole trader or partnership once they have been adjusted based on the additional data supplied

Part B:

The submission is in the form of a set of financial ratios (equivalent to 400 words) and a summary statement in Word format.

The recommended word limit for the summary statement is 250 words.

Referencing

Not applicable.

Unit Title Finance and Accounting

Task 3 of 3

Unit Learning Outcome

Assessment Criteria

LO 4 Be able to prepare a budget.

4.2

Assignment Brief and Guidance

Learners will need to be supplied with the range of company accounts used in Task 2.

Now that you have completed the financial ratios and been able to summarise the financial performance of the business Task 2, your final task is to produce a set of budgets for the same company.

You will need to:

  • produce a master budget for the business
  • produce a budget for two of the clientโ€™s operational departments ie HR, IT, Operations, Marketing etc.

Delivery and Submission

The submission is in the form a spreadsheet containing a master budget and two operating budgets.

Referencing

Not applicable.

Tags: Finance
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