澳洲指导assignment:中级财务会计Intermediate Financial Accounting

Semester One 2011
 

Research-based case study and report研究为基础的病例研究和报告

Due: Friday 29 April by 4.30 pm. You must submit your assignment to BESS, Ground Floor E4B截止日期：4月29日（星期五）下午4时30分。你必须提交你的任务BESS，地下E4B

.
Assessment percentage: 15% out of 100% total for the unit评价百分比：15％，100％，共为单位
.
You must attach the ‘Assessment Cover Sheet’ located on the BESS website 

You must note your tutor’s name and the day and time of your tutorial on the cover sheet. On Blackboard there is a Tutorial Timetable that will assist you with your tutors name etc. If you do not attach a fully completed cover sheet you will receive marks Do not submit your assignment to your tutor你必须注意你的导师的姓名和您的教程封面上的日期和时间。写在黑板上，有一个教程的时间表，这将有助于你与导师的姓名等，如果你不重视完整填写封面，您将收到商标不要提交你的任务，你的导师
.
Late assignments will incur a penalty of 25% of the total assignment mark for each day late
BUSINESS CONSEQUENCES OF NATURAL DISASTERS迟交的作业将产生25％的总分配标记，每迟交一天罚款
业务自然灾害的后果

You are the Chief Financial Officer (CFO) for a Milley Ltd, a book publisher located in Brisbane. The company’s office and warehouse suffered damage during the recent floods and storms in Brisbane. The company is fully insured and is also eligible for compensation from the Queensland state government. However, the insurance assessors will not complete their assessment and report until the end of April.您是财务总监（CFO）的Milley有限公司，是一家位于布里斯班的图书出版商。该公司的办公室和仓库在最近的洪水和风暴在布里斯班遭受损害。公司是完全保险和赔偿昆士兰州政府也有资格。然而，保险公估机构将无法完成，直到四月底的评估和报告。

In preparation for the presentation of financial reports for the year ending 31 March 2011,the Board of Directors wants some clarification about how the damage should be reported in the annual accounts. In particular the Board wants to understand the recognition, measurement and disclosure requirements for:在准备演示二零一一年三月三十一日止年度的财务报告，公司董事会要作出一些澄清有关如何损坏，应在年度决算报告。尤其是董事会要了解的确认，计量和披露要求：

1.
Items of inventory destroyed or damaged
2.
Collectability of accounts receivable
3.
A contract to supply books that Milley cannot fulfil
4.
Items of property, plant and equipment destroyed or damaged that need to be
replaced
5.
Cleaning up costs that will be incurred in May 2011
6.
Government assistance to be received
1

Requirements:

You are required to write a business research report to the Board of Directors of Milley Ltd including a cover page, an executive summary, a table of contents and references.You may include an appendix if necessary. Refer to the centre for Macquarie English(CME) e-lecture (link on Blackboard) for information about preparing a business report.

The report will require you to:

.
undertake research and report on the floods in Queensland because this is a national board and some of the members are not aware of the extent of the damage in Brisbane;
.
discuss the recognition, measurement and disclosure issues for each of the six items listed above; and
.
make recommendations in relation to recognition, measurement and disclosure of each of the six items under review.Other requirements:

The minimum total word length for the assignment is 1,800 words and the maximum total word length is 2,000 words. Appendices will not be counted in the word count. The assignment should be one and a half spaced in ‘Times New Roman’ font type and font size 12.

You are expected to use references to support your report, for example textbooks, accounting standards, newspaper articles, academic and professional journals. Any sources of information that you have used must be referenced using the Harvard Referencing System. The Student Guide to Harvard referencing can be found on:

html?cx=018228073491741698199%3Abz06o_gto80&cof=FORID%3A9&ie=UTF-8&q=student+guide&sa=Search&siteurl=www.mq.edu.au%2F#985

Your assignment will be marked according to the following criteria:Degree to which it follows the conventional structure of a research report Accuracy of technical content
Quality of the general written expression (spelling, grammar and appropriate tone)
Quality of the layout and overall impression of the report
Correct referencing

Finally, it is extremely important that you are familiar with the university policy on Academic Honesty (Plagiarism) that is included in the unit outline.