HOLMES INSTITUTE

FACULTY OF
HIGHER EDUCATION

Assessment Details and Submission Guidelines

Trimester T2 2021

Unit Code HA2032

Unit Title Corporate and Financial Accounting

Assessment Type Individual Assignment

Assessment Title Corporate resource expansion and disclosure requirements

Purpose of the The individual assessment aims to reinforce and extend students’ knowledge and
assessment understanding of key topics in this unit by preparing a critical analysis of a case scenario
(With ULO with specific questions, as stated in the assessment document. Students are required to
Mapping) demonstrate an in-depth understanding of the financial reporting standards and their
application in the context of corporate financial reporting. Learning outcomes 2 and 3
will be assessed.

The HA2032 Unit Learning outcomes addressed in this assessment are:

• Explain the various methods available to companies in their resource expansion
and the impact of each on the accounting records and financial statements,
• Critically analyse and interpret the financial statements and other disclosures
produced by Australian companies and corporate groups
(ULO 2 and 3).
Weight 25% of the total assessment

Total Marks 25 Marks

Word limit 2,500 words ± 500 words

Due Date Assignment submission: Final Submission of individual Assignment: 11:59 pm Saturday
23rd of September. Late submission incurs a penalty of five (5) % of the assessment
value per calendar day unless an extension and/or special consideration has been
granted by the lecturer prior to the assessment deadline.
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 the Harvard referencing style.
Adapted Harvard Referencing
Holmes has now implemented a revised Harvard approach to referencing:

1. Reference sources in assignments are limited to sources that provide full-text

access to the source's content for lecturers and markers.
 Page 2 of 5
2. The Reference list should be located on a separate page at the end of the essay
and titled: References.
3. It should include the details of all the in-text citations, arranged A-Z
alphabetically by author surname. In addition, it MUST include a hyperlink to
the full text of the cited reference source.
For example;
P Hawking, B McCarthy, A Stein (2004), Second Wave ERP Education, Journal of
Information Systems Education,
Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf
4. All assignments will require additional in-text reference details, which will
consist of the surname of the author/authors or name of the authoring body,
year of publication, page number of content, the paragraph where the content
can be found.
For example;
"The company decided to implement an enterprise-wide data warehouse
business intelligence strategies (Hawking et al., 2004, p3(4))."

Non - Adherence to Referencing Guidelines

Where students do not follow the above guidelines:
1. Students who submit assignments that do not comply with the guidelines may
be required to resubmit their assignments or incur penalties for inadequate
referencing.
2. Late penalties will apply per day after a student or group has been notified of
resubmission requirements.
Students whose citations are identified as fictitious will be reported for academic
misconduct.

HA2032 Corporate and Financial Accounting

 Page 3 of 5
Assignment Specifications Purpose:
The assignment aims to reinforce and extend students’ knowledge and understanding of key topics in this unit
by preparing a critical analysis of a case scenario with specific questions, as stated in the assessment document.
Students are required to demonstrate an in-depth understanding of the financial reporting standards and their
application in the context of corporate financial reporting. Learning outcomes 2 and 3 will be assessed.

Assessment Task:

Part A
Go to the ASX website (https://www.asx.com.au), select a company in any industry section. You are required
to find and download the latest Annual report for the selected company.

Based on the downloaded annual financial statements and related notes, prepare a report addressing the
requirements below.

1. Review the capital structure of the company, and capital raising through share purchase plan
(capital raising) or through private institutes (such as institutional investor or debt market),
2. Discuss and provide your explanation on the statement of cash flow, each item in related to the
items categorised in the balance sheet and company’s capital structure,
3. Explain how the material movement in the statement of change in equity reflected and reported
into the statement of cash flow,
4. Discuss and critically evaluate how the company address its financial resource requirement and if
there are any other methods expanding its resource choices.

Recommended word count 1500 to maximum 2000.

Part B
Do your own research and discuss the disclosure requirement for publicly listed companies in the financial
statements in comparison to other non-listed companies. You also need to discuss the benefit of disclosing
comparative information in annual financial reports to users including decision makers or external users such
as investors.

Recommended word counts 500 to maximum 1000.

Assignment Structure should be as the following:

Body of the business report each of the required tasks using appropriate heading (Part A and B
equivalent to 2500-word count)
References (Harvard referencing style required)

HA2032 Corporate and Financial Accounting

Marking Rubric
Review the capital structure
of the company, and capital
raising through share
purchase plan (capital
raising) or through private
institutes (such as
institutional investor or debt
market)
Discuss and provide your
explanation on the
statement of cash flow, each
item in related to the items
categorised in the balance
sheet and company’s capital
structure
Explain how the material
movement in the statement
of change in equity reflected
and reported into the
statement of cash flow
Discuss and critically
evaluate how the company
address its financial resource
requirement and if there are
any other methods
expanding its resource
choices
Mark Excellent
3% Outstanding explanation and
discussion provided for the
capital structure with detailed
pros and cons explanation for
different source of capital.
3% The items recorded in the
statement of cash flow have
been correctly identified.
Demonstrates an excellent
understanding of each item
recorded under the
statement of cash flow.
2% The items recorded under
the statement of change in
equity have been correctly
identified.
Demonstrates an excellent
understanding of each item
recorded under the section.
5% Outstanding explanation
and discussion provided for
the capital structure with
detailed pros and cons
explanation for different
source of capital.
Very Good Good Satisfactory Unsatisfactory
Adequate explanation Explanation and discussion Some explanation and Inadequate explanation and
and discussion provided provided for the capital discussion provided for the discussion provided for the
for the capital structure structure with some pros capital structure with some capital structure with
with detailed pros and and cons explanation for pros and cons explanation inadequate pros and cons
cons explanation for different source of capital for different source of explanation for different source
different source of with some minor capital with necessary of capital.
capital with some minor recommendation for recommendation for
recommendation for improvement. improvement.
improvement.
The items recorded in The items recorded in the The items recorded in the The items recorded in the
the statement of cash statement of cash flow statement of cash flow have statement of cash flow have not
flow have been have been correctly been correctly identified. been correctly identified.
correctly identified. identified. Does not demonstrate a Does not demonstrate a
Demonstrates a good Demonstrates a Basic understanding of each Basic understanding of each
understanding of each Basic understanding of item recorded under the item recorded under the
item recorded under each item recorded under statement of cash flow. statement of cash flow.
the statement of cash the statement of cash flow.
flow.
The items recorded The items recorded under The items recorded under The items recorded under the
under the statement of the statement of change in the statement of change in statement of change in equity
change in equity have equity have been correctly equity have been correctly have not been correctly
been correctly identified. Demonstrates a identified. identified.
identified. basic understanding of each Does not demonstrate a Does not demonstrate a
Demonstrates a good item recorded under the Basic understanding Basic understanding
understanding of each section. of each item recorded under of each item recorded under the
item recorded under the the section. section.
section.
Adequate explanation Explanation and discussion Some explanation and Inadequate explanation and
and discussion provided provided for the capital discussion provided for the discussion provided for the
for the capital structure structure with some pros capital structure with some capital structure with
with detailed pros and and cons explanation for pros and cons explanation inadequate pros and cons
cons explanation for different source of capital for different source of explanation for different source
different source of with some minor capital with necessary of capital.
capital with some recommendation for recommendation for
minor recommendation improvement. improvement.
for improvement.

Research and discuss the
disclosure requirement for
publicly listed companies in
the financial statements in
comparison to other non-
listed companies.
Discuss the benefit of
disclosing comparative
information in annual
financial reports to users
including decision makers or
external users such as
investors.
Structure
Total
HA2032 Corporate and Financial Accounting
10% Outstanding explanation
provided for the disclosure
requirement for publicly
listed companies in the
financial statements in
comparison to other non-
listed companies with
detailed discussion on the
benefit of disclosing
comparative information in
annual financial reports to
users including decision
makers or external users
such as investors.
2% Excellent and outstanding
structure with deep critical
analysis and outstanding
clarity of thought.
25%
Page 5 of 5
Adequate explanation Explanation provided for Some explanation provided Inadequate explanation
provided for the the disclosure requirement for the disclosure provided for the disclosure
disclosure requirement for publicly listed requirement for publicly requirement for publicly listed
for publicly listed companies in the financial listed companies in the companies in the financial
companies in the statements in comparison financial statements in statements in comparison to
financial statements in to other non-listed comparison to other non- other non-listed companies with
comparison to other companies with discussion listed companies with some inadequate discussion on the
non-listed companies on the benefit of disclosing discussion on the benefit of benefit of disclosing
with detailed discussion comparative information in disclosing comparative comparative information in
on the benefit of annual financial reports to information in annual annual financial reports to users
disclosing comparative users including decision financial reports to users including decision makers or
information in annual makers or external users including decision makers or external users such as investors.
financial reports to such as investors with external users such as
users including decision some recommendation for investors with necessary
makers or external improvement. recommendation for
users such as investors improvement.
with minor
recommendation for
improvement.
Demonstrated Demonstrated a sound Key points were identified Key points were poorly
advanced structure and critical analysis with an and supported with a well identified and supported with a
strong coherence of effective structure and thought out rationale based well thought out rationale based
thought with a good evidence of logical thought. on applying specific on applying specific concepts or
level of analysis within concepts or analytical analytical frameworks to the
the topic. frameworks to the data data provided in the case.
provided in the case.