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HA3011 Advanced Financial accounting


Assessment Details and Submission Guidelines
Trimester T1 2019
Unit Code HA3011
Unit Title Advanced Financial Accounting
Assessment Type Assignment
Assessment Title Individual Assignment
Purpose     of      the assessment. Students are required to, follow the instructions by your lecturer to confirm any relevant information. You also need to follow any relevant announcement on Blackboard that confirm the date and time. The individual assignment will assess students on the following LOs; On understanding of the various theoretical models of accountingOn applying knowledge and understanding to specific financial reporting issues to AASB accounting standardsOn discussing the theoretical constructs of contemporary financial accountingOn evaluating and explaining the need for the development of a conceptual framework for accounting, and discuss the influence of such a framework on accounting practice.On Understanding of the Australian accounting regulatory framework and the conceptual frameworkOn understanding of how to account for assets, non-current assets and liabilitiesBe able to calculate for revaluations and impairments of non-current assets, and then journalise, andAccount for leases for both lessees and lessors.
Weight 20 % of the total assessments
Total Marks 20
Word limit 2500 words
Due Date Sunday of week 10 at 11:59
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 Harvard referencing style.

Assignment 2 Specifications


This assignment aims at assessing students on the Learning Outcome from 1 to 8 as mentioned above.

Assignment Structure should be as the following:

Assignment Topics Weighting
Structure 1
Introduction 1
Descriptions of Accounting Concepts 5
Conceptual framework, and the Issue of Measurement 5
Fundamental  Qualitative Characteristics –     Understanding of Relevance and Representational Faithfulness 5
Conclusion 1
Language 1
References 1
Total Marks 20

Assignments’ Instructions and Requirements

In the excel file “Find Your Company” you will find the listed company you have been allocated for this course. This file will be made available on Friday of Week 4. Complete this assignment for the company you have been allocated. Please be careful to use the listed company you have been allocated. Your assignment will not be marked if you use a different company to the one you have been allocated; and you will be asked to resubmit your assignment using the right company.

Go to the website of your company in the list of companies in the file “ Find Your Company”. Then go to the Investor Relations section of the website. This section may be called, “Investors”, “Shareholder Information” or similar name.

In this section, go to your firm’s annual reports and save to your computer your firm’s latest annual report. For example, these may be dated 30 June 2017 or 31 March 2018. Do not use your firm’s interim financial statements or their concise financial statements. You are need to do the following tasks:

Please read the relevant footnotes of your firm’s financial statements carefully and include information from

these footnotes in your answer.

Within your firm’s latest annual report,


  1. From the annual report of your allocated company and in addition, to providing examples identify and describe the accounting concepts used.
  • With reference to the conceptual framework, and the debate over measurement in accounting. Using your allocated company discuss the issue of measurement and provide examples.
  • As fundament qualitative characteristics state your understanding of relevance and representational faithfulness in relation to the useful information of the financial statements and if one is more important than the other, in accounting for assets and liabilities. Provide examples from your allocated company. For additional guidance for marks allocations refer to the below marking rubric / guide.

Students need to make sure that performing the assignment using the same company is not permitted.

Assessment Criteria:

Assessment of the case study will be based on the criteria listed below and your submission should include the following:

This assignment is to be your own work. You will find information regarding plagiarism and academic misconduct in Blackboard. It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students can submit all assignments for plagiarism checking (self-check) on Blackboard before final submission in the unit. For further details, please refer to the Unit Outline and Student Handbook. It is essential that students use a standard referencing style in their assignments – Holmes Institute uses the Harvard Referencing style.

Marking criteria

Marking criteria Weighting
Structure 1
Introduction 1
Descriptions of Accounting Concepts 5
Conceptual framework, and the Issue of Measurement 5
Fundamental Qualitative Characteristics – Understanding of Relevance and Representational Faithfulness 5
Conclusion 1
Language 1
References 1
TOTAL Weight 20%

Marking Rubric

  Excellent Very Good Good Satisfactory Unsatisfactory Marks Allocation
Structure           1/
Introduction           1/
Descriptions of Accounting Concepts           5/
Conceptual framework, and the Issue of Measurement           5/
Fundamental              Qualitative Characteristics – Understanding of Relevance and                      Representational Faithfulness           5/
Conclusion           1/
Language           1/
References           1/
Total           20/

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