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Assessment item 1 Assessment Item 1 Value: 20% Due date: 29-Mar-2016 Return date: 19-Apr-2016 Submission method options Alternative submission method Task Task 1 covers study schedule weeks 1-4 inclusive. Presentation • Please read this in conjunction with the assignment requirements below. • Single spacing and small margins are welcome to save paper. • For any business report style questions a report structure is expected. • Provide references throughout your assignment including page references to texts, articles, CSU study materials and URL’s of websites. • APA is the referencing style used by the Faculty of Business but in this subject I am not too fussy about the style of referencing used, as long as you acknowledge ALL sources used. • Reference throughout your assignment AND at the end of your assignment include a complete Bibliography (Reference List) of resources actually used including the Internet, textbook, Study Guide, Software help files and videos supporting this subject. Assignment Requirements 1. On the first page of your assignment list all questions attempted and include an academic integrity statement that the work submitted is your own and that all sources used have been acknowledged. 2. Your Turnitin submission will consist of two files - a Word file and an Excel file. 3. Paste the spreadsheet solution and a formula view of each spreadsheet in the word file showing row and column headings for both. Paste the normal view first then the formula view. Your word file will provide a complete answer to every question. Use portrait orientation wherever possible. All data will be in the data entry area. The report area will contain no data whatsoever- just formulas. Check the spreadsheet requirements carefully. You only need to submit a spreadsheet file for those problems specifying such. You can, if you wish submit spreadsheet solutions to other assignment questions but these do not need to comply with the spreadsheet requirements. 3. Name the two files with your family name only as the file name. Record your name, student ID number and page number as a footer on every page of your assignments. Where you are asked to make changes in a spreadsheet, please highlight the changes. 4. Assignment solutions must be presented in the same sequence as set out in this subject outline. 5. Provide references throughout the assignment and include a reference list (bibliography) at the end of all sources used including internet resources. If using internet resources include the URL. The date of access is not required in this subject. Post enquiries to the subject discussion forum to clarify any assignment format issues. 6. Your text, MyAccountingLab and Interact2 resources may provide spreadsheet relevant templates. Note that these templates may save you keying in data but they may not meet the specific assignment spreadsheet requirements. 7. For good spreadsheet design it is very important that you have completely separate data entry and solution/report areas. A good spreadsheet solution format is to key in the question in a structure which allows the solution to be completely formula driven. Thus NO data/numbers are entered into the solution/report area. 8. Create all the spreadsheets as separate spreadsheets in one workbook. Name the tags at the bottom of the computer screen with the question number. See the examples provided with the Spreadsheet Advice PDF in the Interact2 Resources. 9. Use the IF function to provide built-in checks etc. Balances equal? Net income or net loss? 10. How do you display potential negative numbers in brackets? Google the question! Hint. Format / Cells / Number and select Custom. Enter this: #,##0;(#,##0);0 11. Save each spreadsheet in your workbook with the cursor in cell A1 of the first spreadsheet. 12. Examples of spreadsheets are provided in the Spreadsheet Advice PDF in Interact2. You MUST read and follow these examples. If you choose to create spreadsheet solutions for other assignment problems, these solutions do not need to comply with the spreadsheet requirements. 13. Please check for viruses. Do not use macros in your files. 14. Keep a copy of all your work. Make separate copies of your work in progress in case your computer has an accident. Backup frequently. 15. It is imperative that you retain a copy of your assignments including your spreadsheets. Complete feedback will be provided to you with your grade and comments by the assessor. Students can discuss their work with each other prior to submission using the discussion forum. However, please do not post complete versions of answers to the forum. Do not leave assignments until the last minute. Organisation of assignments The first page of your assignment should consist of the following parts: • subject code and name; • your name and student ID number; • assignment task number; • list of questions attempted and a list of questions not attempted; • dates and details of any extension granted; usually include a copy of the approval email; • an academic integrity statement that the work submitted is your own; • an acknowledgement of all your sources, and • a footer with your name, student ID and page number. In today’s business environment we need verbal skills, writing skills, numeracy skills AND digital literacy skills. All of these skills are assessed throughout this subject. The early questions in this assignment are designed to assess your digital literacy in a business/accounting environment. It is suggested that you attempt the assignment questions week by week. Solutions to questions should vary in length according to the nature of the question. Solutions to exercises and problem questions should be in a similar form to that demonstrated in the text. Submit your work electronically through Turnitin. The work you submit must be your own. In the recent past a few students have received heavy penalties for submitting assignments which were not entirely their own work. Some questions require a spreadsheet. Check the Assignment Requirements above AND the Spreadsheet Advice PDF. Also check the interactive videos. Present your solutions in exactly the same sequence as specified in the Subject Outline. Students should normally submit the assignment only once. Multiple copies received by the University can result in unnecessary delays. The text Quick Check (QC) multiple choice questions are NOT part of the assignment, do not need to be submitted and do not attract marks. Please note that it’s a good idea to practice multiple choice questions. There are some in the final exam! Assignment task No. 1 Q1-1 Plagiarism Search the Internet and find two definitions of plagiarism. Discuss. Why is plagiarism/collusion unfair to honest students? Q1-2 Pasting spreadsheets in doc files Paste simple examples of two different methods of pasting spreadsheets in a word doc file. Show row and column headings, the normal view and the formula view. Q1-3 Accounting resources on the Internet List four web sites relevant to accounting together with their URLs. Explain how each is relevant to accounting. Q1-4 Second Life Find this URL. How is Second Life used by the accounting profession? (about 150 words) Q1-5 Work Integrated Assessment (about 300 words). Describe the computing environment in your current or previous workplace or home office - equipment, software, processes etc. If this is a task you cannot undertake, explain why you cannot - and as an alternative task, describe the history and evolution of the Internet. The above five questions are designed to assess your ability to use and evaluate digital resources for accounting and can be answered from any source including the computer sections of magazines and newspapers or by access to the Internet. If using the Internet include the URL reference. For the purposes of this subject we do not require the URL date of access. Q1-6 ABC Learning and ethics - ABC Learning Case Study Watch the six CPA ABC Learning movies. or Write a business report on accounting aspects of each of the movies making up this case study. Include a summary of different types of financial reports and ethical issues (about 400 words) Q1-7 Understanding the accounting equation Sources = Uses. Explain how this equation affects the relationships with increases and decreases in P A L E R. Refer to section 2.2 of the topics in Interact2 (or the corresponding Topic PDF’s in the Resources section). Q1-8 Balance Sheet Equation Spreadsheet required. Note that Interact2 resources including the Spreadsheet Advice PDF and the worksheet video may assist in completing this assignment question. In this case the Report section will look just like the data section but will contain only formulas. In some cases the cells in the report will be, for example =D8. The yellow highlighted cells will contain the answers. Q1-9 Assets, liabilities and owner’s equity Give 3 examples each of assets, liabilities and owner’s equity (Proprietorship) accounts. Q1-10 Chart of accounts See your text - 6th edition page 56. What is a chart of accounts? Explain a typical account numbering system. Q1-11 Debit and credit balances From the following list of accounts identify those with normal debit or credit balances. 1. Cash 2. Accounts receivable 3. Accumulated depreciation 4. Prepaid rent 5. Wages accrued 6. Accounts Payable 7. Commission received in advance. 8. Drawings Q1-12 Trial balance A. Create a manual solution using pen and paper. Scan or take an e-photo and paste in your assignment. B. Create a spreadsheet solution. Paste normal and formula views. C. Change 4 numbers such that the trial balance still balances. Paste this new normal view. There should be no need to paste a new formula view. Ensure that you choose the 4 changes yourself. Highlight the data changes with the yellow highlighter in Excel. Note that Interact2 resources including Spreadsheet Advice and the worksheet video may assist in completing this assignment. Q1-13 Cash and accrual accounting What kinds of businesses might use cash accounting? Accrual accounting? Q1-14 Adjusting entries Why are adjusting entries needed at the end of the period? Give two examples. Q1-15 Types of adjusting entries List four types of adjusting entries and give sample journal entries. Q1-16 Revenue received in advance You pay $240 for a magazine subscription for the next 12 months. How should the magazine company account for this transaction initially? Show the journal entry. Show the magazine company`s adjusting entry after 5 months. Q1-17 Adjusted trial balance Distinguish between the adjusted trial balance and the post-closing trial balance. Give page numbers from your text (8th edition) which show examples. Q1-18 Current and non-current liabilities Distinguish between current and non-current liabilities. Give your own examples of each. Q1-19 Ratios Explain the current ratio and the debt ratio. Create your own numerical examples. Q1-20 Worksheet and financial reports Note that Interact2 resources including the Spreadsheet Advice PDF and the worksheet video may assist in completing this assignment. Add a ten column worksheet beneath the following data. Below that worksheet, create three financial reports. Change five numbers to create a second version of the spreadsheet. Ensure the Trial balance still balances. Highlight the data changes in yellow. Paste the two normal views and one formula view. Use the IF function wherever appropriate. Rationale Learning Outcomes for this assignment include the ability to apply conceptual and technical aspects of accounting and prepare relevant business financial statements; to appraise the use of information technology including spreadsheet software in accounting problem solving, and to evaluate the Internet as a professional resource and to demonstrate relevant business communication skills including report writing. This assignment task is designed to give you an opportunity to demonstrate knowledge and skills in aspects of accounting and information systems. Learning outcomes include technical skills as well as concept comprehension such as the accounting equation, cash and accrual accounting, current and non-current assets and liabilities, trial balance, worksheets, income statement, statement of owner’s equity, balance sheets and the application of spreadsheet software to the presentation and solution of accounting problems. In this assignment task, you are required to complete all questions and submit all necessary workings. A list of references is required at the end of your assignment as well as references throughout your assignment. The assignments in this subject are designed to assess your application of knowledge and skills. Assignment questions include problems, discussion questions, spreadsheets and questions related to use and evaluation of digital resources. The assignment questions are structured so as to simulate a pattern of weekly learning. Students are encouraged to attempt this subject by studying on a regular (weekly) basis. The nature of the understanding and skills required means it is unwise to leave study until the last minute. Note the special requirements for the spreadsheet sections of your assignment detailed in the Spreadsheet Advice in Interact2. The final examination in this subject will include questions assessing similar knowledge application, understanding and skills as the assignment work. Marking criteria Marking Criteria Rubric Assignment 1 A rubric is a form of authentic assessment. A rubric lists a set of criteria, which defines and describes the important components of the work being planned or evaluated. A rubric can be defined as an established rule, tradition, or custom. The accounting system itself can be regarded as a type of rubric. This marking criteria rubric indicates how the assignments will be assessed in this subject Your assignment consists of different question styles including discussion questions, reports, exercises, problem questions and spreadsheet questions. Criteria High Distinction Distinction Credit Pass Marking criteria for expected outcomes to be achieved include: understanding plagiarism issues, evaluating digital online resources, understanding and applying the double entry system, work integrated assessment, creating computer models to solve decision situations such as income statements, balance sheets and worksheets. Be the result of your original work, complete without any omissions and correct. Discuss all the issues raised in questions. Provide examples where appropriate Accurate answers complying with all spreadsheet modelling requirements. Score 85-100% Be the result of your original work, be mostly complete without any omissions, and be mostly correct. Discuss most of the issues raised in questions. Provide some examples where appropriate. Comply with the majority of spreadsheet modelling requirements as appropriate to the problem scenario. Score 75-85%. Be the result of your original work, be mostly complete with few omissions, and be partially correct. Discussion of some of the issues raised in questions. Provide examples where appropriate. Comply with some of the spreadsheet modelling requirements as relevant to the problem scenario. Score 64-74% Be the result of your original work, be mostly complete with some omissions, be partially correct. Discuss some of the issues raised in questions. Provides 1-2 examples where appropriate. Comply with some spreadsheet modelling requirements as relevant to the problem scenario. Score 50-64% Academic writing skills. The discussion and business reports meet academic standards of syntax, vocabulary, spelling and punctuation and reflects an awareness of audience needs. Accurate use of syntax, spelling and punctuation; logical arguments with relevant examples, correctly refers to a variety of sources to support arguments, including the prescribed texts and a range of additional readings; reference list of a range of resources, correctly formatted using APA style. Accurate use of syntax, spelling and punctuation; logical arguments with useful examples, succinct and effective use of vocabulary; correctly refers to a range of sources to support arguments, including the prescribed text and a variety of further readings; reference list of a range of relevant resources used, correctly formatted using APA style. Mostly accurate use of syntax, vocabulary, spelling and punctuation; correctly refers to more than the minimum requirement of sources to support arguments, including prescribed texts and other sources; reference list formatted in APA style, with few or no errors. Mostly accurate syntax, spelling and punctuation; correctly refers to minimum number of sources to support arguments, including prescribed texts; reference list used, formatted in APA style, with few errors. Your assignments will be marked as a whole with recognition being given to application of knowledge, quality thinking and application of skills. For some questions, students have a chance to demonstrate some creativity, or provide their own examples or give evidence of wider reading or structure a computer spreadsheet model in an innovative manner. We also need to avoid the snowballing effects of cumulative errors - that is, an error early in a practical question which carries through. Thus a marking system is used with deductions for errors and omissions. Full marks are possible for well structured, complete, quality answers. The marking criteria for your assignments will be based on the content of the subject as identified by the learning objectives of the various topics. Good computer spreadsheet models will comply with the assignment requirements. Normal distribution curves for grades are not utilised in this subject. Penalties will apply for late submission at 10% of the total mark available per day. It is important that submitted assignments are complete; omitted answers will result in mark deductions. Refer to the University regulations contained in the CSU online handbook for matters pertaining to special consideration, misadventure and extenuating circumstances, academic misconduct, code of conduct for users of electronic facilities, assessment regulation, grading scale, progression and academic performance, grade point average, examination regulations and other matters pertaining to assessment. The regulations can be found at the University`s web site: Any assignments with significant evidence of plagiarism may be referred to the university`s academic misconduct processes and will receive a grade of zero. Here is a guide to the expected effort for each question in assignment 1. See the presentation requirements for an indication of the specific criteria. See the assignment requirements particularly for expectations regarding the spreadsheets. An example of marking criteria for an essay/business report follows. Some of the same criteria apply to larger discussion style questions and case studies and business reports. Example criteria used in marking essays/discussion questions/case studies/business reports While there is no particular format required for these answers, the following criteria are likely to be used. Note that business reports are normally more structured than essays. Criteria Relevance of the answer Are the important issues raised in the question identified? Did the student answer the questions? Critical capacity Has reference material been carefully analysed or critically accepted? Structure of the answer Is the answer well-structured and the argument logically developed? Writing style Is the style concise and lucid or confused, making it difficult for the reader to get the point? Scope of reading Does the answer indicate a satisfactory coverage of literature relevant to the questions? Answers should: • be well planned with arguments flowing logically; • use correct sentence structure, punctuation and spelling; • present original ideas where appropriate; and • present a justified conclusion and acknowledge all sources. v

Question Set #314

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