Assessment Task Information
Key details:
Assessment title: Written Assignment (Collaborative) Portfolio
Module Name: Management Accounting
Module Code: IY418
Module Leader’s Name: Raoua Ben Abdallah
Assessment will be set on: 10/02/2025
Feedback opportunities: Written feedback from tutor upon draft submission
Assessment is due on: Monday 7th April 2025 at 9:00 am UK Time
Assessment weighting: 50%
Assessment Instructions
Report details:
This report is worth 50% of your overall mark for this module. It is a portfolio of work that you will
complete throughout the term with a final submission date at the beginning of week 8. The report will be
submitted via Turnitin. Tutors will monitor your progress from week 5 to week 7 and will have regular
meetings to discuss your progress. You will be assessed on:
A. the content of the report
B. the transferable research skills (including academic integrity) evidenced in your work
The report consists of group work (35% of each student’s mark for this assessment) and individual work
(65%, including 5% marked on academic integrity, of each student’s mark for this assessment).
Report guidelines:
• Students must choose their own group.
• Group sizes can be 2 to 4 people. 4 is the maximum (without exception).
• As responsible students/adults, it is your responsibility to resolve any and all
issues/disputes that occur among your group.
• It is up to the group members to ensure that everybody contributes equally and fairly. You
must set your own standards and manage the group yourself.
• The report must be based on a business idea and figures with real-world commercial
credibility (i.e. with reference to real-world sources/information). You must ensure there is
consistency throughout the report (e.g. with sales and profit forecast figures used in
different sections).
• You will receive feedback on a draft version of your work in written or verbal form from your
tutor so that you can improve.
Report scenario:
You have decided to start a new business based on an idea which you think has very strong potential.
You do not have enough funds personally to invest, and your family and friends cannot provide you with
sufficient funds to finance the start-up. You have therefore decided to seek external funding for your
business idea.
Task:
You must write a report about your business idea with the purpose of securing funding for your business
idea from potential investors. The report should follow the structure below.
| Kaplan International Pathways | 1 | kaplanpathways.com
, Structure:
The report should follow the structure below:
**Sections 1 and 6 should be completed as a group. Each member of the group must complete one
of the sections 2-5 individually. Each student should select a different section to work on. If there
are fewer than 4 students in your group, you do not need to complete the additional sections. E.g.
groups of 3 would only complete 3 of the sections from 2 – 5**
Cover page with student number.
Table of contents.
Section 1. Introduction (group task: 20%):
What is your business idea?
What type of business (legal type) are you looking to set up or register, and what are the reasons
for this option?
What are some of the legal / reporting obligations that the choice of business type would require
(e.g. filing of accounts, accounting standards, taxations etc.)?
What is the broad estimated start-up cost? Provide a summary break-down of the key
components, using estimates with reference to real-world sources.
Summarise the outline structure of your Portfolio, e.g. ‘This report is divided into 7 sections.
Section 4 discusses the cash flow forecast,’ etc..
Section 2. Sources of Finance (individual task: 60%):
List and explain at least three internal and at least three external sources of finance that are
available to the business in general.
Choose 4 possible sources of finance that you might consider to fund your business idea.
Evaluate the pros and cons of each of these sources of finance.
Explain what your capital structure (the combination of debt and equity) will be.
If your business requires external funding, explain why you have chosen this particular external
financing tool(s)? Explain why this is your preferred source of finance from the range of possible
funders. You must indicate and explain the costs associated with this choice and justify why it is
acceptable and the most advantageous for your plan.
Explain why the remaining other 3 possible sources of finance were not selected specifically for
this proposal
Section 3. Cost-Volume-Profit Analysis (individual task: 60%):
Explain ‘break-even analysis’.
What are the benefits and disadvantages of break-even analysis?
Create a break-even analysis for your business. What can your business learn from your break-
even analysis based on your estimated costs?
Estimate the target profit for Year 1 (or Year 2) and calculate how many units have to be sold to
achieve this target profit. What should be the sales revenue in order to achieve this target profit?
Explain ‘margin of safety’.
Calculate the margin of safety for your business based on your target profit.
Discuss how changes in costs, volume and selling price may affect the business’ profitability
(variance analysis). Support the discussion with the relevant calculations.
Comment briefly on the level of risk there is for this business’ profit based on your variance
analysis and margin of safety calculations.
Section 4. Cash Flow Forecast (individual task: 60%).
What is a ‘cash flow forecast’?
What are the key benefits and disadvantages of a cash flow forecast?
Identify the key cash inflows (money in) and cash outflows (money out) per year.
Prepare a cash flow forecast for 4 years. Year 1 can be by month or full year; years 2 to 4 must be
on a full year basis.
| Kaplan International Pathways | 2 | kaplanpathways.com
Key details:
Assessment title: Written Assignment (Collaborative) Portfolio
Module Name: Management Accounting
Module Code: IY418
Module Leader’s Name: Raoua Ben Abdallah
Assessment will be set on: 10/02/2025
Feedback opportunities: Written feedback from tutor upon draft submission
Assessment is due on: Monday 7th April 2025 at 9:00 am UK Time
Assessment weighting: 50%
Assessment Instructions
Report details:
This report is worth 50% of your overall mark for this module. It is a portfolio of work that you will
complete throughout the term with a final submission date at the beginning of week 8. The report will be
submitted via Turnitin. Tutors will monitor your progress from week 5 to week 7 and will have regular
meetings to discuss your progress. You will be assessed on:
A. the content of the report
B. the transferable research skills (including academic integrity) evidenced in your work
The report consists of group work (35% of each student’s mark for this assessment) and individual work
(65%, including 5% marked on academic integrity, of each student’s mark for this assessment).
Report guidelines:
• Students must choose their own group.
• Group sizes can be 2 to 4 people. 4 is the maximum (without exception).
• As responsible students/adults, it is your responsibility to resolve any and all
issues/disputes that occur among your group.
• It is up to the group members to ensure that everybody contributes equally and fairly. You
must set your own standards and manage the group yourself.
• The report must be based on a business idea and figures with real-world commercial
credibility (i.e. with reference to real-world sources/information). You must ensure there is
consistency throughout the report (e.g. with sales and profit forecast figures used in
different sections).
• You will receive feedback on a draft version of your work in written or verbal form from your
tutor so that you can improve.
Report scenario:
You have decided to start a new business based on an idea which you think has very strong potential.
You do not have enough funds personally to invest, and your family and friends cannot provide you with
sufficient funds to finance the start-up. You have therefore decided to seek external funding for your
business idea.
Task:
You must write a report about your business idea with the purpose of securing funding for your business
idea from potential investors. The report should follow the structure below.
| Kaplan International Pathways | 1 | kaplanpathways.com
, Structure:
The report should follow the structure below:
**Sections 1 and 6 should be completed as a group. Each member of the group must complete one
of the sections 2-5 individually. Each student should select a different section to work on. If there
are fewer than 4 students in your group, you do not need to complete the additional sections. E.g.
groups of 3 would only complete 3 of the sections from 2 – 5**
Cover page with student number.
Table of contents.
Section 1. Introduction (group task: 20%):
What is your business idea?
What type of business (legal type) are you looking to set up or register, and what are the reasons
for this option?
What are some of the legal / reporting obligations that the choice of business type would require
(e.g. filing of accounts, accounting standards, taxations etc.)?
What is the broad estimated start-up cost? Provide a summary break-down of the key
components, using estimates with reference to real-world sources.
Summarise the outline structure of your Portfolio, e.g. ‘This report is divided into 7 sections.
Section 4 discusses the cash flow forecast,’ etc..
Section 2. Sources of Finance (individual task: 60%):
List and explain at least three internal and at least three external sources of finance that are
available to the business in general.
Choose 4 possible sources of finance that you might consider to fund your business idea.
Evaluate the pros and cons of each of these sources of finance.
Explain what your capital structure (the combination of debt and equity) will be.
If your business requires external funding, explain why you have chosen this particular external
financing tool(s)? Explain why this is your preferred source of finance from the range of possible
funders. You must indicate and explain the costs associated with this choice and justify why it is
acceptable and the most advantageous for your plan.
Explain why the remaining other 3 possible sources of finance were not selected specifically for
this proposal
Section 3. Cost-Volume-Profit Analysis (individual task: 60%):
Explain ‘break-even analysis’.
What are the benefits and disadvantages of break-even analysis?
Create a break-even analysis for your business. What can your business learn from your break-
even analysis based on your estimated costs?
Estimate the target profit for Year 1 (or Year 2) and calculate how many units have to be sold to
achieve this target profit. What should be the sales revenue in order to achieve this target profit?
Explain ‘margin of safety’.
Calculate the margin of safety for your business based on your target profit.
Discuss how changes in costs, volume and selling price may affect the business’ profitability
(variance analysis). Support the discussion with the relevant calculations.
Comment briefly on the level of risk there is for this business’ profit based on your variance
analysis and margin of safety calculations.
Section 4. Cash Flow Forecast (individual task: 60%).
What is a ‘cash flow forecast’?
What are the key benefits and disadvantages of a cash flow forecast?
Identify the key cash inflows (money in) and cash outflows (money out) per year.
Prepare a cash flow forecast for 4 years. Year 1 can be by month or full year; years 2 to 4 must be
on a full year basis.
| Kaplan International Pathways | 2 | kaplanpathways.com
