BSc (Hons) in Business & Management Studies

Module number and title

Qualification

Cardiff Metropolitan University Level 6 BA (Hons) BAC 6004 Financial Management for
Business & Management Studies Managers

Student name Assessor name

Date issued Completion date Submitted on

Duration/Length of Weighting of Approximate Date of

Assessment type Assessment Type Assessment Submission
Individual Assignment 3,000 words 50% Term 2

Learner declaration

I certify that the work submitted for this assignment is my own and research sources are
fully acknowledged.

Student signature: Date:

Marks awarded

First assessor

Second assessor

Agreed grade

IV Signature Date

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 BSc (Hons) in Business & Management Studies

Assignment Feedback

First assessor feedback

Assessors name Date

& signature

Second assessor feedback

Assessors name Date

& signature

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 BSc (Hons) in Business & Management Studies

Individual Assignment

Weighting of assessment: 50% total marks

Learning Outcomes Covered

4. Calculate and interpret investment ratios and other performance measures to facilitate
the valuation of shares/businesses in the context of mergers and acquisitions

6. Evaluate competing theories relating to capital gearing and dividend policy and their
impact on the development of corporate policies

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 BSc (Hons) in Business & Management Studies

Individual Assignment

You have been given income statements and balance sheets of Dialog Axiata PLC from 2015
- 2017

Required;

You, as the newly appointed Financial Controller of Ceylon Cold Stores PLC, are requested to
do a trend analysis by the Board of Directors on Liquidity, Efficiency, Profitability, Leverage
and Solvency.

In your analysis, you shall calculate the below mentioned financial ratios using year-end figures
of given income statements and balance sheets. You have to present valid analysis for the final
values, relevant graphs/charts to justify your findings.

Marks Breakdown on Calculations

Current ratio (2 marks)
Quick ratio (2 marks)
No credit interval (2 marks)
Inventory turnover and days (2 marks)
Receivable turnover and collection period (2 marks)
Payable turnover and debt period (2 marks)
Cash conversion cycle (2 marks)
ROCE (2 marks)
Gross Margin (2 marks)
Net Margin (2 marks)
Debt/ Equity (2 marks)
Debt/ Assets (2 marks)
Interest Coverage (3 marks) (25 Marks)

Presentation of the valid graph/ chart

13 graphs/ Charts (1 marks x 13) (13 Marks)

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 BSc (Hons) in Business & Management Studies

Interpretation of the findings

Liquidity ratio (9 marks)

Efficiency ratios (12 marks)
Profitability ratios (9 marks)
Leverage ratio (6 marks)
Solvency ratio (4 marks) (40 Marks)

Discussion on Dividend policy

Calculate the dividend yield ratio of the organization and asses the cash return on their
investment in the business with clear prediction for the future investments (12 Marks)

Report format (10 Marks)

(Total: 100 marks)

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 BSc (Hons) in Business & Management Studies

Statement of Financial Position

Source: Dialog Axiata PLC (2017-2018)

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Statement of Comprehensive Income

Source: Dialog Axiata PLC (2017-2018)

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 BSc (Hons) in Business & Management Studies

Cardiff Metropolitan University

Module Title: Finance Management for Managers (BAC 6004)
Marking Scheme
Marks Description
70-100 A quite exceptional and outstanding report on financial performance of the
company, providing insights, which is not subject to repetition: this range
distinguished by superior organization of information, economic use of language
and totally comprehensive, given the condition of the question. Demonstrated
excellent understanding and application of relevant ratios and also have used both
financial and non-financial information to evaluate and comment on company’s
financial performance company and presented in a professional manner. Clear
and valid references given according to the Harvard referencing format with clear
citations.

60-69 Average answer, which demonstrates clear understanding of ratios to measure the
financial performance of a company. Have used relevant profitability, liquidity,
efficiency and investment ratios together some reasonable non-financial
information and critically evaluated the financial performance in the past and
potential future performance of the business. The report has been properly
structured and presented in a logical manner without much spelling and grammar
mistakes. Harvard references used whenever needed with correct citation. Report
format correctly followed and has a logical arrangement to the overall assignment
even though the flow is not consistent.

50-59 An answer, which demonstrates clear an understanding of the importance and

use financial ratios. Have used relevant ratios together with non-financial
information and critically evaluated the financial performance in the past and
potential future performance of the business. There is a sound basis of relevant
factual knowledge and/or of theoretical issues involved with valid argument
present to discuss the context with few significant errors. The issues involved
dealt with in a systematic way. Valid citations and Harvard referencing given
in the report according to the correct format.

40-49 An answer, which demonstrates an understanding of the basic in financial ratios

and the ability to make use of the ratios to comment of the financial performance
of a company. Although some errors present in understanding the finical ratios,
the overall framework of the answer is sensible. The answer shows a basic
application and a little or no development of critical argument, demonstrating
understanding of most of the essential issues. Certain references given without
clear Harvard referencing format

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0-39 An answer, which demonstrates a limited understanding of the question. There is

some relevant factual knowledge and/or awareness of the relevant theoretical
model, but it is patchy. A few significant errors present in writing. The answer
not well planned, with little development of argument, and often much irrelevant
discussion is present. Lacks clarity of expression. No references given

Assignment Preparation Guidelines

 Type your assignment clearly

 Headings : 14 pt, Bold, Underlined
 Sub-headings : 12 pt, Bold, Underlined
 Font : Times New Roman
 Body : 12 pt, normal
 Align : Justify
 Line spacing : 1.5
 Margins : 1” form each side
 Numbering : at the bottom right hand corner
 Header
 Left side- subject name
 Footer
 Left side- batch number
 All the Figures, Tables, Diagrams etc. should be labelled and numbered
 Write on only one side of the paper.
 Utilize a table of contents and section headings where applicable.
 Use size A4 paper.
 Do not forget to sign the plagiarism statement on the cover sheet of your assignment.
 All sources of information must be referenced using “Harvard referencing” where a
reference listing should be included at the end of the assignment
 The ethical procedures of the course strictly maintain a data security policy on students’
work and you should submit a soft copy of your completed assignment along with your
completed assignment hard copy in order to avoid assignment information distribution
among others.

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 BSc (Hons) in Business & Management Studies

The completed assignment should consist of the following documents and should be in
order:

1. Cover Sheet / Title page

2. Assignment Brief
3. Acknowledgement
4. Executive summary
5. Table of contents
6. Table of graphs/charts/ tables and illustrations (if necessary)
7. Introduction
8. Task (body of the report including calculations)
9. Conclusion and Recommendation
10. Harvard References
11. Appendixes

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