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March 2012
2012年3月
作业要求，这是一个课程分配。已设置所需的及格分数为50％。
这是一个单独评估作业。讨论的内容和采取的做法是没有异议，但最后提交你必须100％自己的工作。
The assessment for this unit is this one coursework assignment. The required pass mark has been set at 50%.
This is an individual assessed assignment. There is no objection discussing the content and approaches to be adopted but the final submission you must make 100% your OWN work.
PLAGIARISM WILL NOT BE TOLERATED and may lead to subsequent penalties being imposed. There are three questions. All three questions should be attempted and submitted together. Your answer should be typed and submitted in Word format. This should be carefully checked before submission for the use of appropriate grammar and the use of correct ENGLISH spelling.
When determining the amount of effort and the words for each section of the assignment it will be advisable to examine the weighting of the marks allocated to each question. If any part of the assignment is ignored then this reduces the maximum marks that potentially could be earned.
This assignment will require a considerable personal investment of your time and effort. This is an individual assignment and all calculations and analysis submitted must be your own work.抄袭是不会被容忍，抄袭会导致判罚。有三个问题。英国课程作业指导Assignment所有这三个问题应该尝试，一并报送。你的答案应该以Word格式输入，并提交。这应该是经过仔细检查后才提交使用适当的语法和使用正确的英文拼写.
当确定的工作量和词语的转让的每个部分中，这将是可取的审查的加权的分配给每个问题的商标。如果任何部分的要求被忽略，那么合格会降低。
这个作业将需要相当的时间和精力个人投资。这是一个个人的分配和所有的计算和分析必须是你自己的工作。
Word limit for part C of the assignment is a maximum of 2,000 words
excluding the bibliography
字数上限为C部分的分配是一个最大的2000字
不包括参考书目
Dr Philip Talbot
Module Leader
Q1
Presented below are the financial statements Fuller, Smith and Turner Plc.
Fuller Smith and Turner Plc Group Statement of Comprehensive Income
For the year ending 27th March 2010
Q1
以下展示的是财务报表：富勒，史密斯和特纳PLC。
富勒史密斯和特纳PLC集团综合收益表
截至2010年3月27日
特殊项目
特殊项目被定义为这些项目，凭借其性质，规模或预期的频率，需要单独披露，以充分了解的基本业绩，本集团在财务报表中。
在2010年特殊项目的其他收入来自出售物业资产。在2009年的特殊分销成本及行政费用主要来自物业资产价值的减值。
富勒史密斯和特纳PLC组
位置的综合声明
截至二零一零年二零一零年三月二十七日
Exceptional items
Exceptional items are defined as those items that, by virtue of their nature, size or expected frequency, warrant separate disclosure in the financial statements in order to fully understand the underlying performance of the Group.
The other income exceptional item in 2010 arose from the disposal of property assets. The exceptional distribution costs and administration cost in 2009 arose mainly from the impairment of property asset values.
Fuller Smith and Turner Plc Group
Comprehensive Statement of Position
as at 27th March 2010 2010
  
Q2
Pacioli Accounting Software Systems Ltd is a major distributor of computer software to SME’s (small and medium enterprises). The company develops and retails its own branded software but most systems are purchased from other larger software houses.
The company’s board of directors are considering investing in one of three new alternative tax accounting software systems. These have been developed by different software houses which are being offered for sale to the company which it would then market under its own brand name. The FD (financial director) of Pacioli Accounting Software Systems Ltd has prepared the financial estimates relating to each of the products:
本站QQ1455780998 email:[email protected] www.ukassignment.org
Q2
帕乔利的会计软件系统有限公司是SME（中小型企业）计算机软件的主要分销商。该公司开发和零售自有品牌的软件，但大部分系统均购自其他大型软件公司。
该公司的董事会正在考虑投资三个新的替代税务会计软件系统之一。这些已开发出不同的软件正在提供的房屋出售给该公司，然后，它会根据其自己的品牌推向市场。帕乔利会计软件系统有限公司的FD（财务总监）编制财务预算有关的产品：
的现金流量净额
英镑的现金流量净额
英镑的现金流量净额
英镑
软件计划的初始费用
英镑第1年第2年第3
税务精灵（60,000）25,000 30,000 32,000
税务易（120,000）50,000 70,000 40,000
税天使（180,000）95000 80000 58000
该公司目前拥有10％的资本成本。 FD的最悲观的预测是，资本成本将上升到20％。
忽略税收。
需要
（a）使用的评估方法评估每个产品的不同：
（一）根据当前的资本成本的净现值（NPV），也进行的利润指数化（PI）计算
标记8％
（二）内部收益率12％的回报率（IRR）到小数点后两位号码
（三）投资回收期5％标记
（b）如果产品是相互排斥的，哪些产品如果有的话，你会建议董事会选择
证明你的选择吗？
标志
5％
总分
30％
优惠价格
0年1 2 3 4 5 6
10％1 0.909 0.826 0.751 0.683 0.621 0.564
20％1 0.833 0.694 0.579 0.482 0.402 0.335
Net Cash Flow
£ Net Cash Flow
£ Net Cash Flow
£
Software Programme Initial Outlay
£ Year 1 Year 2 Year 3
Tax Wizard (60,000) 25,000 30,000 32,000
Tax Easy (120,000) 50,000 70,000 40,000
Tax Angel (180,000) 95,000 80,000 58,000
The company currently has a cost of capital of 10%. The FD’S most pessimistic forecast is that the cost of capital could rise to 20%.
Ignore taxation.
Required
(a) Using each of the following appraisal methods evaluate each of the different products by:
(i) Net Present Value (NPV) based on the current cost of capital and also perform a Profit Indexation (PI) calculation
Marks 8%
(ii) Internal Rate of Return (IRR) to two decimal places Marks 12%
(iii) Payback Marks 5%
(b) If the products are mutually exclusive, which products if any would you advise the board of directors to select
Justify your selection?
Marks
5%
Total Marks
30%
Discount Rates
Year 0 1 2 3 4 5 6
10% 1 0.909 0.826 0.751 0.683 0.621 0.564
20% 1 0.833 0.694 0.579 0.482 0.402 0.335
Q3
‘In the accounting support of an organisation’s planning and control activity, especially the preparation and use of budgets, management must be aware of the implications of human behaviour.’
Required
Critically discuss the above statement by elaborating on the behavioural aspects of accounting control systems and illustrate this with brief examples.
20%
Q3
“在组织的计划和控制活动，特别是预算案的编制和使用的会计支持，管理人员必须了解人的行为的影响。”
需要
批判性讨论上述声明通过阐述会计控制制度的行为方面和简单的例子说明这一点。
20％
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