辅导 SEM113 Principles of Accounting 2024讲解 R语言

Course Code	SEM113
Course Name	Principles of Accounting
Academic Session	2024/09
Assessment Title	Group Assignment

A. Introduction/ Situation/ Background Information

A ratio is a statistical indicator that provides a measure of the relationship between two figures. This relationship can be expressed as either a percentage or as a quotient. Analyzing financial statements by using ratios involves evaluating three characteristics: a company’s liquidity, profitability and solvency. A short term creditor, such as a bank, is primarily interested in liquidity-the ability of the borrower to pay obligations when they become due. A long-term creditor, such as a bondholder, looks to profitability and solvency measures that indicate the company’s ability to survive over a long period of time. Similarly, shareholders look at the profitability and solvency of the company. They want to assess the likelihood of dividends and the growth potential of their investment.

B. Course Learning Outcomes (CLO) covered

At the end of this assessment, students are able to:

CLO 1: Illustrate knowledge on the fundamental concepts of accounting.

CLO 2: Prepare transactions of an entity as an accountant.

CLO 3: Explain the accounting information to external interested groups via financial statements.

CLO 4: Perform. ability to understand and critically evaluate financial accounting information in a company’s annual report.

C. University Policy on Academic Misconduct

1. Academic misconduct is a serious offense in Xiamen University Malaysia. It can be defined as any of the following:

i. Plagiarism is submitting or presenting someone else’s work, words, ideas, data or information as your own intentionally or unintentionally. This includes incorporating published and unpublished material, whether in manuscript, printed or electronic form. into your work without acknowledging the source (the person and the work).

ii. Collusion is two or more people collaborating on a piece of work (in part or whole)

which is intended to be wholly individual and passed it off as own individual work.

iii. Cheating is an act of dishonesty or fraud in order to gain an unfair advantage in an assessment. This includes using or attempting to use, or assisting another to use materials that are prohibited or inappropriate, commissioning work from a third party, falsifying data, or breaching any examination rules.

2. All the assessment submitted must be the outcome of the student. Any form. of academic misconduct is a serious offense which will be penalized by being given a zero mark for the entire assessment in question or part of the assessment in question. If there is more than one guilty party as in the case of collusion, both you and your collusion partner(s) will be subjected to the same penalty.

D. Instruction to Students

1. This assignment counts for 10% of the final grade.

2. This is a take home group assignment consisting of five to six members in a Group. All the components must be completed and should be submitted according to dateline.

3. Check carefully the hand-in date and the instructions given with the assignment. Ensure that you give yourself enough time to complete the assignment by the due date.

4. Soft PDF copy (email to: krishna.manicka@xmu.edu.my) of the assignment to be submitted before 2 p.m. on Wednesday, 20 November 2024 (WEEK 10).

5. LATE SUBMISSION WILL NOT BE ACCEPTED.

6. You are to ensure that adequate measures are taken carefully. Check answers to individual tasks and your whole assignment before submission, so that all are done according to requirements. You are also to ensure that adequate hard and soft copies are kept for your own reference.

E. PLAGIARISM and COPYING are prohibited and COLLUSION must never be

attempted. If there is any evidence of these and you are proven to practice plagiarism, coping or collusion in completing your assignment, you will be given a FAIL grade for this piece of work. You will then be reported to the examination board and be subjected to disciplinary actions. Your final result will then depend on the outcome and decisions of the Disciplinary Board. If you are not clear about what type of work will be regarded as plagiarism, copying or collusion please consult your lecturer.

F. Task(s) Task:

Each group should identify two companies (same industry/same nature of business preferably retailing companies with opening and closing inventory and accounts receivable) from the Bursa Malaysia website. The project will require an analysis of financial statements from annual reports of companies. The group should complete an analysis incorporating the three dimensions of ratios which are liquidity, profitability, and solvency together with explanations and comments for each of the company.