Guidance Note - 7AC002 Accounting and Finance Module .

Guidance Note - 7AC002 Accountin" rel="nofollow">ing and Fin" rel="nofollow">inance Module . Now , the "Main" rel="nofollow">in" and the "Competitor" organizations that each one of you select, must necessarily be ""direct competitors"" in" rel="nofollow">in the marketplace dealin" rel="nofollow">ing in" rel="nofollow">in similar products, services competin" rel="nofollow">ing in" rel="nofollow">in different markets domestically [within" rel="nofollow">in a country, region ] and/or globally. Both the organization's need to be listed organizations on a recognized stock exchange.!!. Therefore, • Organization's selected for the 7AC002 Accountin" rel="nofollow">ing and Fin" rel="nofollow">inance Module can be organizations which you have been admirin" rel="nofollow">ing for a long time and wantin" rel="nofollow">ing to conduct a Fin" rel="nofollow">inancial Analysis and Performance Evaluation Or • Which lin" rel="nofollow">inks directly to your professional work experiences, so Bankers,can choose Bankin" rel="nofollow">ing or Fin" rel="nofollow">inancial Companies listed, students from Retail can consider selectin" rel="nofollow">ing Hypermarkets , Luxury Retail Companies that are listed, similarly anyone in" rel="nofollow">in the Telecommunications Industry can select their respective choices of organizations and so on and so forth.. • Also do check for the availability of the Annual Reports both for the "chosen" and the "competitor organizations" along with their Fin" rel="nofollow">inancial Statements - Income Statement, Balance Sheet and Cash Flow Statements . • Performance Evaluation and Fin" rel="nofollow">inancial Analysis would be limited to the years 2013 and 2014. Significance of the Westford Deadlin" rel="nofollow">ine is to help all , whilst guidin" rel="nofollow">ing and evaluatin" rel="nofollow">ing your in" rel="nofollow">individual assignments and provide you a detailed and comprehensive feedback that would help each one of you to meet the expected benchmarks as per the University Standards. I will ensure that all students raise their standards as I too won't compromise in" rel="nofollow">in offerin" rel="nofollow">ing support . The deadlin" rel="nofollow">ines which have been communicated durin" rel="nofollow">ing the orientation by Anil Sir remain" rel="nofollow">ins sacrosanct and therefore please don't remain" rel="nofollow">in under the opin" rel="nofollow">inion that you can always request for an extension at a later date . The University Deadlin" rel="nofollow">ines too can't be played around with. There is a lot at stake !!. Proposed Structure - 7AC002 Accountin" rel="nofollow">ing and Fin" rel="nofollow">inance - How to Write & Approach this module . Cover Page :- Please fin" rel="nofollow">ind enclosed the Sample Standard Cover Page which you are supposed to use in" rel="nofollow">in your assignment. This is a standard requirement of the University. Word Count - 6000 words from the Introduction Section to Conclusions and Recommendations . [ you are allowed +/- 10% extended limit which essentially means that you cannot exceed beyond 6600 words for this University Assignment ]. Commence your Assignment as under :- 1. Build an Executive Summary - Now the Executive Summary would capture the Operational and Fin" rel="nofollow">inancial Performance of the chosen company across 2013 and 2014 . Readin" rel="nofollow">ing the Annual Reports {chosen and competitor companies} would help in" rel="nofollow">in this segment which would also capture the changes in" rel="nofollow">in the global economic and busin" rel="nofollow">iness climate that impacted the in" rel="nofollow">industry owin" rel="nofollow">ing to changin" rel="nofollow">ing demand and supply position, in" rel="nofollow">increased taxes, growin" rel="nofollow">ing competition ,changin" rel="nofollow">ing government regulations, slowdown, in" rel="nofollow">inflationary positions, currency fluctuations that would have affected the in" rel="nofollow">industry. - Readin" rel="nofollow">ing the Annual Reports helps you build the Executive Summary. 2. Table of Contents. - A Sample Table of Contents has been appended below, 3. Introduction - Shall portray how and why the Fin" rel="nofollow">inancial Statement/'s along with the realization of the changes in" rel="nofollow">in the Busin" rel="nofollow">iness Policies { for the chosen company} created a platform towards conductin" rel="nofollow">ing the Performance Evaluation usin" rel="nofollow">ing Ratio Analysis and provide the basis for decision makin" rel="nofollow">ing pertain" rel="nofollow">inin" rel="nofollow">ing to acquisition of Land and Buildin" rel="nofollow">ing through utilization of 20% of its Net Assets 4. Profile of the Chosen Company - Insert Logo - This segment would in" rel="nofollow">introduce for the chosen company , its in" rel="nofollow">incorporation date, discuss listin" rel="nofollow">ings on stock exchanges , capture its Vision, Mission, Guidin" rel="nofollow">ing Prin" rel="nofollow">inciples, Quality Policy, leadin" rel="nofollow">ing brands and product, patents registered geographical presence, research and development in" rel="nofollow">investments, outsourcin" rel="nofollow">ing policy , marketin" rel="nofollow">ing and distribution strategies , mergers and acquisitions , employee strengths, CSR Initiative , Taxes and Fin" rel="nofollow">ines ,Credit Ratin" rel="nofollow">ings, Rankin" rel="nofollow">ings, Penalties imposed by Governments, Legal Suits filed for and again" rel="nofollow">inst the organization , its Management and Leadership Team , dividends paid out , market capitalization,and Future Road Map , Vision 2020 Plan. 5. Profile of the Competitor Company -Insert Logo - This segment would in" rel="nofollow">introduce for the competitor company , its in" rel="nofollow">incorporation date, discuss listin" rel="nofollow">ings on stock exchanges , capture its Vision, Mission, Guidin" rel="nofollow">ing Prin" rel="nofollow">inciples, Quality Policy, leadin" rel="nofollow">ing brands and product, patents registered, geographical presence, research and development in" rel="nofollow">investments,, outsourcin" rel="nofollow">ing policy, marketin" rel="nofollow">ing and distribution strategies, mergers and acquisitions , employee strengths, CSR Initiative , Taxes and Fin" rel="nofollow">ines ,Credit Ratin" rel="nofollow">ings, Rankin" rel="nofollow">ings, Penalties imposed by Governments, Legal Suits filed for and again" rel="nofollow">inst the organization , its Management and Leadership Team, dividends paid out , market capitalization and Future Road Map , Vision 2020 Plan. 6. SWOT Analysis - Chosen V/s Competitor Co. - to be presented as a four quadrant table. 7. Industry Analysis - This would discuss the current outlook in" rel="nofollow">in terms of risks, challenges and opportunities , given the in" rel="nofollow">intense competition , shrin" rel="nofollow">inkin" rel="nofollow">ing margin" rel="nofollow">ins, changin" rel="nofollow">ing needs and perception of consumer and a general slowdown in" rel="nofollow">in the global economy impactin" rel="nofollow">ing busin" rel="nofollow">iness scenarios. .[Download PriceWaterhouse Cooper [PwC] or Ernst & Young [ EY] or Deloitte or KPMG Industry/ Sector Reports for your respective busin" rel="nofollow">iness lin" rel="nofollow">ine aligned to the companies selected ] Introduction , Chosen Company & Competitor Company Profile, SWOT Analysis and Industry Analysis concludes here --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Next Section { Ratio Analysis & Fin" rel="nofollow">inancial Performance} - Part 1 of the Assignment. ________________________________________________________________________________________________________ 1. Fin" rel="nofollow">inancial Performance & Ratio Analysis Section { 33% of the Assignment } - There are 6 Ratios which would need to be in" rel="nofollow">interpreted by comparin" rel="nofollow">ing each ratio between Chosen with the Competitor Co and the in" rel="nofollow">interpretation would capture the changes and movements between the ratios across the years under study - 2013 and 2014 capturin" rel="nofollow">ing the macro busin" rel="nofollow">iness and macro economic factors that impacted both the organizations for each ratio. 2. Remember Interpretation [ as per macro busin" rel="nofollow">iness and macro economic conditions that prevailed under the years of study] would remain" rel="nofollow">in the key out here. 3. Please read the Annual Reports of the Chosen and the Competitor companies thoroughly to help you understand the operational, busin" rel="nofollow">iness and economic factors that would be useful while in" rel="nofollow">interpretin" rel="nofollow">ing the movements across the ratios for the chosen years under study. 4. Support each ratio with an excel table that captures the calculations both for the Chosen[Main" rel="nofollow">in] and the Competitor organization 5. Each Ratio to be expressed in" rel="nofollow">in Graphs [ lin" rel="nofollow">ine graphs , histograms] which again" rel="nofollow">in captures for both the organization movements of the ratios across the chosen years of study [ 2013, 2014]. ___________________________________________Sources of Funds - Part 2 of the Assignment____________________________ 1. Sources of Funds Section { 33% of the Assignment} - This segment requires the student to evaluate the possible sources of fin" rel="nofollow">inance - Internal and External that are generally available and then discuss basis the Ratios Calculated/ Interpreted for the chosen company, which source {either Internal or external} could be best suited for addressin" rel="nofollow">ing the hypothetical requirement laid down by the University of 20% of Net Assets towards fulfillment of acquirin" rel="nofollow">ing Land and Buildin" rel="nofollow">ing for the chosen company only . 2. Now the 20% Net Asset Value would be arrived at as under ;- Select the Balance Sheet of {chosen company} for 2014 and apply the formula { Total Assets - Total Liabilities } * 20% . 3. The highlight of the section is the choice of the funds should as per the regular busin" rel="nofollow">iness practices followed in" rel="nofollow">in the chosen Industry and particularly that which has been adopted by the chosen company.. [ once again" rel="nofollow">in readin" rel="nofollow">ing the Annual Reports of the chosen company shall de-mystify the practices, makin" rel="nofollow">ing your arguments in" rel="nofollow">in this section valid in" rel="nofollow">in support of the fin" rel="nofollow">inal choice of fund] _________________________________Budgetin" rel="nofollow">ing - Part 3 of the Assignment __________________________________ 1. Budget Section {33% of the Assignment } - Here the University is askin" rel="nofollow">ing a generic question about budgetin" rel="nofollow">ing . The discussion therefore could range across different in" rel="nofollow">industry segments but not necessarily for the chosen company . It would discuss the necessity and relevance of budgetin" rel="nofollow">ing as a process, merits and demerits, ideal budgetin" rel="nofollow">ing exercise or a suit worthy budgetin" rel="nofollow">ing practice that remain" rel="nofollow">ins apt in" rel="nofollow">in the current modern times. ___________________________________________Fin" rel="nofollow">inally___________________________________________________ 1. Conclusion, Recommendations and Summary Section :- Havin" rel="nofollow">ing undertaken the thorough analysis, this segment would allow you as a "Analyst" to provide a list of recommendation towards either measurin" rel="nofollow">ing costs, improvin" rel="nofollow">ing efficiency focus on gain" rel="nofollow">inin" rel="nofollow">ing leadership by addressin" rel="nofollow">ing the further and future growth strategies for the chosen company considerin" rel="nofollow">ing the global economic scenarios. 2. References to be captured as per Harvard Style Referencin" rel="nofollow">ing only and not in" rel="nofollow">in the manner presented by you currently . 3. Annexure Section - should compulsorily in" rel="nofollow">include Ratio Analysis Worksheet in" rel="nofollow">in an Excel Sheet format which is appended in" rel="nofollow">in the document - Captures Ratios Computed for the Chosen & Competitor Co {each ratio across the chosen years under study - 2013 and 2014 } 4. Income Statements and Balance Sheets of chosen & competitor company - to be appended in" rel="nofollow">in the Word Document for the chosen years under study - 2013 and 2014. _________________________________________________________________________________________