Accounting theory August 29, 2018 – Posted in: Buy Essay Cheap Online

Accounting theory

Assessment One

Subject Name: Accounting theory
Subject Code/s: CA207
BHI: School for Higher Education
Semester 2/2018


Assignment format/ type Case study
Weight 15%
Team or Individual Individual
Word Count: 1000
Due Date: Refer to U/O & Student web announcement

Accounting Theory–

Assignment 1

This assessment task contributes 15% to your overall mark.

Report (10%): 1000 words (excluding references, appendices, graphs, pictures)

Board Presentation (5%): 5 mins duration

Case Study: Students are to select an ASX200 company and use the latest annual report to address the following requirements relating to the key features of its accounting framework:

Assessment Criteria Comment Mark
Who are the major stakeholders using this annual report?   /5


What measurement methods have been utilised in the preparation of the annual report?

·         Provide two examples from the annual report.

·         Give reasons justifying the use of these methods.




The preparation of this company’s financial statements required the use of significant accounting judgements, estimates and assumptions.

·         Provide two examples from the annual report.

·         Give an explanation as to why they may be required.




The Commission of European Communities (2001, in Deegan 2012) viewed Corporate Social Responsibility (CSR) as,

“… a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis.”

Using evidence from the annual report, describetheCSRactivities of this company.




Expresses the views of others in own words.   /5


Has structured report in a clear flowing structure.   /5


Clear and concise written expression, makes sense and is persuasive.




Has paid attention to the rules of paragraphing, punctuation, spelling etc.




Has correctly used Harvard referencing to cite sources of information.   /5


Keeps within word limit (excluding references, appendices, graphs, diagrams).   /5


Meets requirements for Submission of Assignments (in course outline).


Deegan, C 2012, Australian Financial Accounting, 7thedn, McGraw Hill, Australia.    


  High Distinction (80%+) Distinction (70 – 79%) Credit (60 – 69%) Pass (50 – 59%) Fail(Less than 50%)
General description Outstanding or exceptional work in terms of understanding, interpretation and presentation A very high standard of work which demonstrates originality and insight Demonstrates a high level of understanding and presentation and a degree of originality and insight Satisfies the minimum requirements Fails to satisfy the minimum requirements
Reading Strong evidence of independent reading beyond core texts and materials Evidence of reading beyond core texts and materials Thorough understanding of core texts and materials Evidence of having read core texts and materials Very little evidence of having read any of the core texts and materials
Knowledge of topic Demonstrates insight, awareness and understanding of deeper and more subtle aspects of the topic. Ability to consider topic in the broader context of the discipline Evidence of an awareness and understanding of deeper and more subtle aspects of the topic Sound knowledge of principles and concepts Knowledge of principles and concepts at least adequate to communicate intelligently in the topic and to serve as a basis for further study Scant knowledge of principles and concepts
Articulation of argument Demonstrates imagination or flair.

Demonstrates originality and independent thought

Evidence of imagination or flair.

Evidence of originality and independent thought

Well-reasoned argument based on broad evidence Sound argument based on evidence Very little evidence of ability to construct coherent argument
Analytical and evaluative skills Highly developed analytical and evaluative skills Clear evidence of analytical and evaluative skills Evidence of analytical and evaluative skills Some evidence of analytical and evaluative skills Very little evidence of analytical and evaluative skills
Problem solving Ability to solve very challenging problems Ability to solve non-routine problems Ability to use and apply fundamental concepts and skills Adequate problem-solving skills Very little evidence of problem-solving skills
Expression and presentation appropriate to the discipline Highly developed skills in expression and presentation. Well developed skills in expression and presentation. Good skills in expression and presentation. Accurate and consistent acknowledgement of sources. Adequate skills in expression and presentation Inadequate skills in expression and presentation. Inaccurate and inconsistent acknowledgement of sources.

 Student: …………………………………..                      ID: ……………………                                 Mark:         /5 

  Exemplary Acceptable Unacceptable





Confident and professional presentation in a clear and authoritative voice.



Audible and clear voice. Confident expression. Clear pronunciation at an appropriate speed.


Speaker lacks confidence and/or cannot be heard. Presentation is ineffective and does not communicate the message clearly.





Little or no reference to notes. Develops a good rapport with the audience throughout the presentation.


Maintains eye contact with the audience and has acceptable mannerisms and body language. Minimal reference to prepared notes. Attempts to build a rapport with the audience.



Excessive use of notes and minimal eye contact with audience.




Clearly displayed an extensive knowledge of the topic area. Sophisticated critical evaluation of the topic with practical and elegant solutions offered.



Relevant and informed presentation, demonstrating an understanding of relevant theories. Overall coverage of the topic area, clearly explained. Topic was critically examined and appropriate conclusions/recommendations formed.



Superficial understanding of the topic. Went off on a tangent rather than staying on topic.




Attention grabbing opening. Highly professional structure, impeccable timing and attention to detail.


Clear introduction. Logical structure, easy to follow the development of the argument. Logical conclusions. Timing was just right.



Poorly structured and disorganised. Little attention to composition of argument and illogical conclusions. Timing needed attention – too short or too long.



Use of Multimedia


Seamless, professional use of multimedia to enhance presentation and engage the audience.



Confident use of multimedia equipment.


Unable to utilise the technology to support the presentation.