HIGHER EDUCATION
HA2032 Corporate and Financial Accounting Individual Assignment T2 2019
Assessment Details and Submission Guidelines
Trimester T2 2019
Unit Code HA2032
Unit Title Corporate and Financial Accounting
Assessment Type Individual Assignment
Assessment Title The different sources a company can use to raise its funds and different classifications of
entities for reporting purposes.
Purpose of the
assessment (with ULO
Mapping)
This assignment aims at developing a clear understanding of students on the different
sources a company can use to raise its funds. Students will perform a comparative
analysis of sources of fund used by two selected companies for a three years period.
They will identify the movement in the sources of fund used by the two companies.
Students will also need to demonstrate a clear understanding of different classifications
of entities for reporting purposes.
(ULO 1, 2, 3, 4).
Weight 20 % of the total assessments
Total Marks 20
Word limit 2500 words ±500 words
Due Date Assignment submission: Final Submission of individual Assignment: 11:59 pm Friday, Week 10
Late submission incurs penalties 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 Harvard referencing style.
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HA2032 Corporate and Financial Accounting
Assignment Specifications
Purpose:
This assignment aims at developing a clear understanding of students on the different sources a company can
use to raise its funds. Students will perform a comparative analysis of sources of fund used by two selected
companies for a three years period. They will identify the movement in the sources of fund used by the two
companies. Students will also need to demonstrate a clear understanding of different classifications of entities
for reporting purposes.
Assessment task:
Part A
Select the latest annual report of two ASX listed companies for the last three years period. Please
read the balance sheet carefully and complete the following tasks:
(i) What items have been recorded under owners’ equity section? Clearly explain your
understanding of each item recorded under the owner equity section.
(ii) Explain the movement in each item recorded under the owner equity section with the
reason
(iii) What items have been recorded under liabilities section? Clearly explain your
understanding of each item.
(iv) Explain the movement in each item recorded under liabilities section with reason.
(v) Briefly explain the relative advantages or disadvantages of each sources of fund each of
your selected companies is using.
Part B
Do your own research and critically examine the concepts of small proprietary company, large
proprietary company and reporting entity. What are the implications of being classified as either
one of these three types of companies in terms of compliance and reporting requirements?
Assignment Structure should be as the following:
Abstract – One paragraph
List of Content
Introduction
Body of the assignment with detailed answer on each of the required tasks
Summary/Conclusion
List of references
…..
Marking criteria
Marking criteria Weighting
Abstract 1%
List of content & overall presentation of the assignment 1%
Introduction 1%
What items have been recorded under owners’ equity section? Clearly explain your
understanding of each item recorded under the owner equity section.
2%
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HA2032 Corporate and Financial Accounting
Explain the movement over the three years period in each item recorded under the owner
equity section with the reason.
1%
What items have been recorded under liabilities section? Clearly explain your
understanding of each item.
2%
Explain the movement over the three years period in each item recorded under liabilities
section with reason.
1%
Briefly explain the relative advantages or disadvantages of each sources of fund each of
your selected companies is using.
2%
Do your own research and critically examine the concepts of small proprietary company,
large proprietary company and reporting entity. What are the implications of being
classified as either one of these three types of companies in terms of compliance and
reporting requirements?
7%
Conclusion 1%
References 1%
TOTAL Weight 20%
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HA2032 Corporate and Financial Accounting
Marking Rubric

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