CBC1501

ASSESSMENT 04
SEMESTER 1:

DUE DATE: 11 April 2023

UNIQUE ASSIGNMENT NUMBER: 820546
TOTAL MARKS: 70
WEIGHTING 15
TO STUDY: All learning units (LUs 1-11) and
instructional materials and resources on
myUnisa

✎ This assessment can be submitted only ONCE.

✎ No re-submissions will be accepted.
✎ You, therefore, have to ensure that the assessment that you submit
is the final and complete copy.
✎ This assessment is COMPULSORY!
✎ You will receive )% if you do not include the signed declaration with
this assessment

Late assignments are NOT allowed

MARK ALLOCATION FOR ASSIGNMENT 01

TASK DESCRIPTION MARKS
Question 1 Essay 25
Question 2 Memorandum 15
Question 3 Outline of a talk 15
Self-assessment and self- Answers to five questions
5
reflection
Overall technical Declaration, table of contents, overall
10
presentation introduction and overall conclusion
Total 70

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ASSIGNMENT FORMAT

Assignment 01 consists of paragraph/essay-type questions. These may be answered

in a typed or handwritten format.

• General rules relating to the overall presentation of the assignment must be

adhered to.
• Your presentation should not contain language, spelling or typing errors, or
personal types of address (UNLESS otherwise stated).
• Headings and numbering (where required) should be presented in the correct
format.
• You must adhere to the CORRECT format, structure and stylistic requirements
of each piece of writing, as required by the relevant assignment question. Failure
to follow these guidelines will result in the loss of marks.
• The assignment must contain a personal declaration that the work you have
submitted is your own, available in Tutorial Letter 301 (CMNALLE/301) and on
myUnisa under additional resources. If you DO NOT submit the declaration,
or if it is incomplete or not signed, you will receive 0% for your assignment.
o The DECLARATION has to be signed by yourself and a witness. It is a
legally binding document, and every university has one for students. As we
are distance education and your work has to be submitted online, and you
might not have access to a scanner, we accept typed signatures and e-
signatures.
o Any DECLARATION that is not attached, or is unsigned by yourself
and/or a witness, will automatically receive 0%. However, in keeping
with Unisa’s Tuition and Learning Policy, you will receive feedback.
o This DECLARATION and all the documents it refers to will be available on
myUnisa, at the beginning of each academic SEMESTER under
ADDITIONAL SOURCES.
o The DECLARATION will be available for you (under ‘additional resources’
on myUnisa) to download as a pdf and MSWORD, and you can fill it in
accordingly and submit it with each assignment/portfolio and non-venue
examination portfolio. We have provided a copy of the declaration below
this text as well.
o As this document is a pdf, the links and embedded documents will be ‘dead’
here, however, as an MSWORD document, found on myUnisa, they will be
‘live’.

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DECLARATION OF OWN WORK
I,

(NAME and SURNAME) confirm that:

✓ this MODULE contains my own, original ideas and work

✓ those ideas, or work, that are not my own, have been cited through the
prescribed referencing system which I have familiarised myself with in the
TL CMNALL/E/301
✓ I have not submitted the ideas or work contained in this MODULE for any
other tertiary education credit

Policy on Research
Ethics.pdf
✓ I have read the University’s Policy of Research Ethics
✓ I have read and understood the PLAGIARISM POWERPOINT FOR
UNDER-GRADUATE STUDIES (available under ADDITIONAL
SOURCES on myUnisa)
✓ I have familiarised myself with the library guides ON PLAGIARISM AND
ETHICS offered by Unisa’s library: https://libguides.unisa.ac.za/research-
support/plagiarism
✓ I have read and understood Unisa’s Policy for Copyright Infringement
and Plagiarism, and I am aware that plagiarism is punishable in terms of
the Copyright Act (Act 98 of 1978) and I have read the regulations of the
University of South Africa in this respect, available online:

https://www.unisa.ac.za/static/corporate_web/Content/Apply%20for%20admis
sion/Documents/Policy_copyright_infringement_plagiarism_16November2005.
pdf

_________________

STUDENT NUMBER

_________________ _____________
SIGNATURE DATE

_________________ _____________
WITNESS DATE

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The correct compilation and sequence of Assignment 01 is:

✓ Cover page
✓ Declaration of own work submitted
✓ Table of contents
✓ Introduction
✓ Body of assignment (answers to the assignment questions)
✓ Conclusion
✓ Answer to the self-assessment and reflection questions
✓ List of sources consulted

OVERALL TECHNICAL PRESENTATION [10 marks]

Ensure that this assignment complies with the departmental requirements for the
technical presentation of assignments.

The Department of Communication Science has specific formatting guidelines to

which you need to adhere precisely.

Consult Tutorial Letter 301 (CMNALLE/301) for extensive guidelines on technical

presentation. Read and take cognisance of the section on plagiarism.
Additional guidelines, specific to this course, are provided on myUnisa.

The technical presentation criteria applicable to Assignment 01 are as follows:

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 MARK ALLOCATION FOR TECHNICAL PRESENTATION
TASK DESCRIPTION MARKS
Declaration The assignment must contain a personal declaration that the
work you have submitted is your own, available in Tutorial
Letter 301 (CMNALLE/301) and on myUnisa, under
additional resources. If you DO NOT submit the declaration,
or if it is incomplete or not signed, you will receive 0% for your
assignment.
Table of The table of contents must correspond with the numbering,
contents headings and sub-headings in the assignment. Correct page 4
numbers must be supplied.
Overall An introduction to the overall assignment must be included.
introduction It should begin with a short description of business
communication and should end with a clear reference to what
will be discussed in the assignment. This could consist of a short
3
description of the assignment questions (without writing down
the actual questions), as well as of the self-assessment and self-
reflection questions. The introduction should not be longer than
one paragraph and should be written in a formal tone.
Overall A conclusion to the overall assignment must be included, in
conclusion which a short summary is given about what has been discussed
in the assignment. Do not introduce any new information here –
3
just summarise what has been done. The conclusion should not
be longer than one paragraph and should be written in a formal
tone
Total 10

YOU WILL QUALIFY FOR EXAMINATION ADMISSION IF YOU HAVE

SUBMITTED THIS ASSIGNMENT BY THE DUE DATE.

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QUESTION 1
ESSAY WRITING [25 marks]

SCENARIO

Ethics and standards in accounting exist to protect the public from unscrupulous
corporations and accountants who hide or misrepresent information. Certainly, not all
accountants are unethical, but when proper ethics are breached, the consequences
can be disastrous. In 2017, the widely publicised allegations raised concerning
auditing firm KPMG South Africa's work on behalf of the Gupta family and work
performed from 2014 to 2015 on the 'Report on Allegations of Irregularities and
Misconduct', which KPMG South Africa produced for the South African Revenue
Service, left the organisation's reputation in tatters. This had widespread implications
for the organisation's business prospects, turnover and the job security of its
employees. Therefore, it is evident that ethics continue to play an important role in the
field of Accounting. Given these developments in the industry, AccounTrust
Incorporated (Inc.) wish to embark on an ethics training programme for its accounting
department. The training session will be conducted in collaboration with the South
African Institute of Chartered Accountants (SAICA) and will take place on the weekend
of 17 to 19 November 2023 at Summer Place in Sandton, Johannesburg.

From Friday morning to Sunday afternoon, employees will be trained on a range of

ethics-related topics. This training session will be facilitated by a group of 10-12
specially selected industry experts and academics who specialise in the field of ethics
within accounting. The training will be divided into different sections:
o On Friday, a range of topics from accounting legislation, SAICA ethics charter,
company policies and procedures as well as ethical communication will be
covered
o Saturday will involve practical exercises where delegates will be applying the
content covered on Friday, through case studies, scenarios and financial
reporting.
o Finally, on Sunday morning there will be a recap and evaluation session before
delegates leave.
The training programme will be interactive and employees will be grouped into teams
to encourage teamwork and promote interpersonal communication. It is important for
employees to attend so that all members will be equipped with the skills and
knowledge needed to function ethically in the accounting department team.

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INSTRUCTIONS

o Read the scenario provided above before attempting to answer this question.
o Plan and write a 500-600 word descriptive essay on the ethical challenges in the
workplace, using the scenario as a backdrop for your discussion and build on
this with discussions of other current ethical challenges in the field of accounting.
o Use the correct format and structure for a descriptive essay, which should include
evidence of brainstorming and planning, as well as an appropriate
heading/title for your essay
o Begin your essay with an appropriate introduction, define ethical workplace
behaviour, discuss four elements of ethical workplace behaviour, and discuss
ethical workplace messages. Integrate your discussion with examples of ethical
or unethical workplace behaviour in one or two organisations.
o You must use several sources of information for this task. We have provided a
list of additional articles for supplemental reading and examples provided below.
You may use different resources, if you wish, to supplement your arguments.
o End your essay with an appropriate conclusion
o The mark allocations simply give you an indication of what is expected of you
within the essay and do NOT indicate section breaks within the essay.
o The scenario provides you with a relevant context and a starting point for your
discussion, but it should NOT limit your thinking. Nonetheless, remain within the
scope of the topic
o You must provide theory and provide practical examples
o Marks will be deducted should plagiarism be detected. Where large portions of
the text have been plagiarised, you will receive 0% for this question and may be
subjected to disciplinary action. Read and make sure you understand all the
information on plagiarism and academic writing in Tutorial Letter 301
(CMNALLE/301). Therefore, ensure that:
• the information utilised in your essay is paraphrased and correctly
referenced in-text and in the list of sources consulted,
• you should utilise all study material, as well as the additional sources of
information in drafting your essay,
• you integrate discussions, theory, and application into a coherent, logical
flow of arguments,
• all sources consulted are cited in the list of sources consulted, including
tutorial letters, the study guide, the prescribed book, and additional sources.
Sources consulted should be placed at the END of the assignment,
• the correct referencing techniques are used in the text of the assignment
and the list of sources consulted,

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 • all study material is referenced correctly, as per the departmental
requirements outlined in Tutorial Letter 301 (CMNALLE/301),
• quotations do not exceed 10% of your work,
• you do not copy and paste material from any sources of information at all,
• you do NOT rewrite content from the scenario (you will not receive any
marks if you do so)

List of additional sources

Glen, J. 2019. Why are Accounting Ethics Important? [O] Available:

http://www.investorguide.com/article/14079/why-are-accounting-ethics-important-
d1013/
Accessed on 2019/06/10

Half, R. 2017. Ethical Issues in Accounting: 4 Pieces of Advice. [O].

Available:
https://www.roberthalf.com/blog/salaries-and-skills/ethical-issues-in-accounting-4-
pieces-of-advice
Accessed on 2019/06/10

Small, R, Smidt, L & Moola-Yaseen, M. 2017. Ethics and integrity of a professional

accountant. Business and Economy, 30: 10-11. Available:
http://journals.co.za/docserver/fulltext/account_2017_n30_a4.pdf?expires=15234609
17&id=id&accname=58010&checksum=F6EB3C5FDCFE84AE609AD09EFF715284
Accessed on 2019/06/10

Weed, G. 2019. Why Are Ethics Important in Accounting? [O] Available:

https://bizfluent.com/how-does-4571925-why-ethics-important-accounting.html
Accessed on 2019/06/2010

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 MARK ALLOCATION FOR QUESTION 1: ESSAY

TASK DESCRIPTION MARKS

1. Format and layout Title, planning (brainstorming) 2

Spelling, articulation, tense, punctuation,
2. Grammar and fluency, sentence structure, formal tone,
language logical flow, paragraph structure 5
3.1 Introduction, including thesis statement
3. Content and overview of content 2
3.2 Theory - definition of ethical behaviour in
the workplace, four elements of ethical
behaviour, ethical messages in the
workplace 8
3.3 Application – use 1 or 2 organisations as
examples of ethical or unethical
workplace behaviour to substantiate the
theory 3
3.4 Conclusion – summary of main points,
rounding off arguments 2
3.5 In-text referencing, list of sources
consulted 3

Penalisation (if any) Format, layout, structure

Referencing, plagiarism, paraphrasing

Total 25

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QUESTION 2
MEMORANDUM WRITING [15 marks]

INSTRUCTIONS

You are an accountant at Tshwane Municipality. One of your responsibilities is to

process claims for expenses. Senior state officials are allowed to claim for certain
expenses such as business travel, accommodation at four-star hotels, meals while on
business and gifts given to foreign dignitaries. However, you have noticed several
irregularities in the claims submitted to you. Claims for things such as a five-star hotel,
expensive hire cars, leisure trips and meals with alcohol have been submitted to you.
Claims are frequently not backed up with supporting documentation (receipts).
Weeding out invalid claims is time-consuming, plus you are unhappy about your
colleagues’ lack of ethics.

• Write a memo in which you set out your concerns and establish guidelines for
future claims.
• You will NOT receive marks for rewriting content from the scenario verbatim.
• Your memorandum should be approximately 350 words in length.

MARK ALLOCATION FOR QUESTION 2: MEMORANDUM

TASK DESCRIPTION MARKS
1. Format and layout Header, heading structures, name of
company, date, subject, recipients, 5
alignment
2. Grammar and Spelling, articulation, tense, punctuation,
language fluency, sentence structure, formal tone, 5
logical flow, paragraph structure
3. Content 3.1 Information about the concerns 2.5
3.2 information on the future claims 2.5
Penalisation (if any) Format, layout, structure
Rewriting the scenario
Total 15

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QUESTION 3
BUSINESS LETTER [15 marks]

INSTRUCTIONS
You recently graduated from the University of South Africa (UNISA). You saw the
following job advertised in a widely circulated newspaper:
Position: Accountant
Salary: R308 579
Requirements
• Grade 12 and recognised three-year degree/diploma
• valid driver license
• Good interpersonal and communication skills
• computer literacy.

Responsibilities
• Manage cash flow and bank reconciliation
• manage PMG account
• manage ledge account

Send your CV, a certified copy of your degree and a letter of motivation stating your
reasons for applying for this position to Mr Xola Ntuli, HR Manager, Masai Imports and
Exports: PO BOX 336, Menlyn,0053.

The following information is very important:

• You are only required to write a motivational letter (business letter) for this task.
We DO NOT require a CV and copies of your degrees.
• The correct use of spelling and grammar in your writing
• Your letter should consist of no more than 400 words in length
• Writing in a formal tone – (although limited use of personal, first-person writing
will be allowed, you need to keep an overall formal tone in your writing)
• Use the UK block format for the business letter, and follow all the stylistic and
structural requirements of a business letter
• Be assertive in your writing and avoid moving to an aggressive or a passive tone
• provide an appropriate closing for the letter.
• why you are writing and
• why you are the suitable candidate for the advertised position.

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 MARK ALLOCATION FOR QUESTION 3: BUSINESS LETTER

TASK DESCRIPTION MARKS

UK block format, addresses, date, alignment,
1 Format and layout subject, salutation, complimentary close, sign off 5
Spelling, articulation, tense, punctuation,
2 Grammar and fluency, sentence structure, formal tone, logical
language flow, paragraph structure 5

3 Content 3.1 Opening and context 1

3.2 Descriptions of the purpose of the letter
and why you are a suitable candidate 2

3.3 Concluding remarks 1

3.4 Assertive tone 1

Penalisation (if any) Format, layout, structure

Rewriting from the scenario

Total 15

SELF-ASSESSMENT AND SELF-REFLECTION QUESTIONS [5 marks]

Answer the following questions in full sentences.

1 What have you learnt (what knowledge have you gained) by doing this
assignment?
2 What skills, abilities and orientations (attitudes and values) have you acquired?
3 Which strengths could you apply in your future life and work environment?
4 Which shortcomings do you need to address in future?
5 To what extent have you achieved the learning outcomes formulated for this
module? (Refer to each learning outcome in this respect, which can be found
under section 2.2 of Tutorial Letter 101)

MARK ALLOCATION FOR SELF-ASSESSMENT AND SELF-REFLECTION

TASK DESCRIPTION MARKS
1. Format and layout Alignment, numbering, heading 1
2. Grammar and Spelling, articulation, tense, punctuation,
1
language fluency, sentence structure, formal tone
3. Content Questions 1 – 5 3
Total 5

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