HA3011 Advanced Financial Accounting Assignment-Holmes Institute Australia.

Trimester T1 2021
Unit Code HA3011
Unit Title Advanced Financial Accounting
Assessment Type Assignment
Assessment Title Individual Assignment
Weight 25% of the total assessments
Word limit 3,000 words
Purpose of the assessment: Students are required to follow the instructions and announcements posted on Blackboard with regard to the details of the submission instructions and the deadline.This individual assignment will assess students based on the following
HA3011 Advanced Financial Accounting Assignment-Holmes Institute Australia.

HA3011 Advanced Financial Accounting Assignment-Holmes Institute Australia.

Learning Objectives:
1.Understanding of the various theoretical models of accounting.
2.Application of knowledge of specific financial reporting issues to AASB accounting standards.
3.Discussion of the theoretical constructs of contemporary financial accounting.
4.Evaluation and explanation of the need for the development of a conceptual framework for accounting and discussion of the influence of such a framework on accounting practice.
5.Understanding of the Australian accounting regulatory environment and conceptual framework.
6.Understanding of how to account for assets focusing on non-current assets, and liabilities.
7.Ability to calculate and journalise transactions for revaluations and impairments of non-current assets.
8.Accounting for leases for both lessees and lessors.

Submission Guidelines:
All work must be submitted via Safe Assign on Blackboard by the due date.
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 Adapted Harvard referencing style.

Must strictly follow the assignment submission instructions posted on Blackboard.

Assignment Specifications

This assignment aims at assessing students on the Learning Outcomes 1 to 8 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” located under “Assessments”on Black board, 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.

HA3011 Advanced Financial Accounting Assignment-Holmes Institute Australia.

HA3011 Advanced Financial Accounting Assignment-Holmes Institute Australia.

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:

1.From the annual report of your allocated company and in relation to the elements of the financial report,provide relevant examples, describe and critically discuss the nature and the benefits of the conceptual framework for financial accounting.

2.Identify and critically discuss if your allocated company is a reporting entity, provide detailed and relevant examples and factors to support your argument.

3.Identify and discuss any goodwill including internally generated intangible assets and acquired intangible assets, and how such items are valued in the financial statements.

4.Explain and discuss the list of Property, Plant and Equipment, including impairment assessments in the financial statements and the related notes and also explain some of the relevant measurement issues.

For additional guidance for marks allocation, please refer to the marking rubric / guide attached.

Assessment Criteria
Assessment of this assignment will be based on the criteria listed below.

Please strictly follow the assignment submission instructions and ensure that this assignment is your own work. Please read the revised Holmes Academic Integrity policy carefully. It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. 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.

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.

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.

HA3011 Advanced Financial Accounting Assignment-Holmes Institute Australia.

HA3011 Advanced Financial Accounting Assignment-Holmes Institute Australia.

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

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