Module Handbook for [Accounting for Business]

Academic year 2023/24

Level of study: 5

Number of credits: 20 credits

Course the module belongs to: BA (Hons) Business Studies

Faculty: Business

Semester/Trimester of delivery: 3

Start date of the module: May 2024

Location of study: London School of Commerce

Study hours for the module: 200 hours Divide into:

 Number of contact hours and pattern of delivery: 2 hour lecture and two-hour fortnight each
week for 12 weeks.
 Number of hours when students are expected to study independently or amongst peers,
with no direct academic contact: 108 hours

Module leader name: Mr. S. A. Palan

Module leader contact details: [email protected]

Other teaching staff with contact details: Ms. Ifrina Ikram, [email protected]

How to access tutorials and other module support All materials are available on the Student Portal

Who is the module for? This module is a core module for second year students on the BA (Hons)
Business Studies programme

Module aims: The module aims to develop a comprehensive understanding of fundamental concepts
and techniques in financial and management accounting, including the ethical issues at stake in
providing a `true and fair view` in public reporting so as to support and maintain good business
practice and sustainable financial markets. It also provides students with the opportunity to use and
 apply financial and accounting concepts, constructs and frameworks in support of business problem
appraisal and decision making.

Brief module description/summary: This module covers the nature and role of accounting and the
processes used to record and present accounting information. Students will learn to prepare company
financial statements, including statements of financial position, profit or loss, and other
comprehensive income and cash flows for single entities. The module will enable students to evaluate,
analyse and discuss financial performance. This module provides participants with a solid grounding
in all aspects of management accounting, including the importance of cost behaviour and different
cost accounting techniques such as marginal and absorption costing. Students will develop skills in
analysis and interpretation of numbers for decision-making purposes.

Module learning outcomes: Upon successful completion of the module the students will be able to:

LO1: Understand the theoretical and conceptual underpinning and frameworks for financial
accounting
LO2: Understand and consider the issues in revenue recognition, expense recognition, accruals,
prepayments, depreciation, inventory valuation, recognition of liabilities in the construction of core
financial statements for sole traders and limited companies
LO3: Understand and apply full costing methods and recognise the associated challenges managers
face in costing
LO4: Plan through cash budgeting, contribution costing and beak-even analysis as well as understand
the strategic nature, purpose and issues for managers

Overview of learning and teaching activities on the module: A variety of teaching

approaches is used, including lectures, seminars, case analysis, teamwork and extensive use of
electronic resources for guided research.

Assessments: taken from approved module descriptor for columns 1, 2 and 5

Summative % Deadline for submission of work Date for return of Minimum pass mark
assessment weighting and where assignment should mark/grade and for assessment task(s)
Type be submitted feedback and where
they will be returned

1. Written 50% 12th August 2024 40%

assignment

2. Closed book 50% 8th August 2024 40%

examination

Further information about the assessment can be found at the end of this handbook, in the
“assessment brief” section.

It's important that you meet your assessment deadline to help manage your workload and ensure your
timely progression to your next level of study. However, we understand that in exceptional cases you
may be unable to submit your work on time or do well in your exams due to unexpected events which
are short-term in nature and beyond your control. Find out more about what to do in situations such as
these here.

A coursework extension or a chance to re-take your exam is not an automatic right; and to ensure
fairness and transparency, exceptional circumstances requests will only be approved if they meet the
criteria, are submitted on time and - where relevant - include appropriate professional evidence.

Indicative schedule of delivery:

Session Indicative Content

1 The environment of accounting
2 The accountant's role in the organisation
3 Assignment review
4 Accounting concepts and policies including the 'true and fair view'
5 The ethical requirements to support sustainable financial markets with good information
6 Financial statements. Interpretation and evaluation of accounts
7 Ratios, comparisons and trends
8 An introduction to financial management
9 Investment appraisal and return on investment
10 An introduction to cost and management accounting, including marginal and absorption
costing
11 Budgeting and budgetary control, including the behavioural implications of budgeting
12 Revision

Referencing system: Harvard system of referencing.

Learning Materials/Resources: a variety of resource are available on the Student Portal.

 Essential Resources:
Atrill & McLaney (2018) Accounting and Finance for Non-specialists 11th Ed., Pearson
 Recommended Resources:

Atrill, P. and McLaney, E., (2019). Financial accounting for decision makers. 9th ed. Harlow:
Pearson
Drury, C., (2017), Management and Cost Accounting, 10th Ed., Cengage Learning EMEA
Thomas, A. and Ward, A. M. (2019) Introduction to Financial Accounting, 9th edition, London:
McGraw Hill Education.
Wood, F & Sangster, A (2018), Business accounting I, Pearson
Wood, F & Sangster, A (2018), Business accounting II, Pearson

 Other:

http://journals.sagepub.com/home/jaf
http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1475-679X
https://www.journalofaccountancy.com
https://www.journals.elsevier.com/the-international-journal-of-accounting

Reassessment information:
 Some students may be required to take reassessment for the module, following a decision from a
Board of Examiners. Do check the Your Guide to Assessment and Award Processes and seek advice
from your Personal Academic Tutor if this is the case for you. Support from the module team will be
available in preparation for the reassessments.

Should you be required to take reassessment, the nature of the reassessment will be:

Original assessment Reassessment type Deadline for submission of

This should be identical to the Usually, the same type of reassessment, and where it should
assessment table column 1 assessment and brief, but exam be submitted
questions may vary If no exact date is known, provide a
week e.g. w/c 12 July 2022
Written assignment Written assignment TBC
Closed book examination Closed book examination TBC

This handbook should be read in conjunction with other sources:

 Student Course Handbook: for course academic information applying to all modules
 Current Student Webpages: for generic student experience information

Date and validity valid for academic year 2023/2024

Assessment brief:

ATTEMPT ALL QUESTIONS

The trial balance below is for A plc as at 31/03/ 2024

£ £
£1 Ordinary share capital 500,000
9% Debentures 100,000
5% Long term bank loan 300,000
Retained profits 65,000
Land and buildings at cost 750,000
Equipment at cost 100,000
Equipment – accumulated depreciation 35,000
Vehicles at cost 350,000
Vehicles – accumulated depreciation 50,000
Debenture interest 8 ,000
Interest on long term bank loan 12,000
Payables 40,000
Receivables 60,000
Rates and insurance 50,000
Distribution expenses 20,000
Salaries 90,000
Utilities 25,000
Audit fee 18,000
Bad debt 5,000
Directors’ remuneration 25,000
Selling expenses 14,000
Interim ordinary dividend 30,000
Cash 3,000
Bank overdraft 10,000
Sales 1,400,000
Opening inventory 140,000
Purchases 800,000
Totals 2,500,000 2,500,000

Notes as at 31/03/ 2024:

 Inventory was valued at £240,000
 Insurance prepaid £5,000
 Accruals:
o Salaries - £2,000
o Rates - £1,000
o Selling expenses - £3,000
 Depreciation of equipment by 25% on straight line
 Depreciation of vehicles by 25% on reducing balance
  The directors are to provide £38,000 for taxation
 The directors propose a final ordinary dividend of 9p per share

(a) Prepare an income statement for the year-ended 31st March, 2024. [25 marks]

(b) Prepare a statement of financial position as at 31 st March, 2024. [25 marks]

(c) The Board of Directors of A plc are evaluating two mutually exclusive investments, A
and B, [see Table 1] both of which are for 6 years.
Investment A requires an initial investment of £800,000. Investment B require an
initial investment of £1,200,000.
The Board of Directors’ objective is to increase shareholders’ wealth.
The company’s cost of capital for similar investments is 12% and the payback required
is 3 years.
Table 1:
Investment options A B
Accounting rate of return [ARR] 15% 18%
Payback 2.5 years 2.75 years
Net present value [NPV] £120,000 £190,000
Internal rate of return [IRR] 15% 13%

Required:
(i) Evaluate the usefulness and limitations of each of the four measures in Table
1. [40 marks]

(ii) Suggest the project that could be recommended and the reasons for doing so.
Include in your answer, how the company should resolve the conflict where NPV and IRR
suggest different project preferences. [10 marks]

LENGTH REQUIRED

2000 words +/- 10%. Any deviation from this will be penalised.

FORMATTING AND LAYOUT

Please note the following when completing your written assignment:

1. Writing: Written in English in an appropriate business/academic style

2. Focus: Focus only on the tasks set in the assignment.
3. Document format: Essay
4. Ensure a clear title, course, and name or ID number is on a cover sheet and a reference using
Harvard referencing throughout is also provided.
5. Research: Research should use reliable and relevant sources of information e.g. academic
books and journals that have been peer reviewed. The research should be extensive.
The use of a range of information sources is expected – academic books, peer reviewed journal
articles, professional articles, press releases and newspaper articles, reliable statistics, company
annual reports and other company information. All referencing should be in Harvard style

MARKING CRITERIA AND STUDENT FEEDBACK – ASSIGNMENT 1

This section details the assessment criteria. The extent to which these are demonstrated by you determines your
mark. The marks available for each criterion are shown. Lecturers use a similar format to comment on the
achievement of the task(s), including those areas in which you have performed well and areas that would benefit
from development/improvement.

Marks
Marks
Common Assessment Criteria Applied

1. Research-informed Literature 10

Extent of research and/or own reading, selection of credible sources, application of

appropriate referencing conventions.
The objectives of the assignment identified and clarified.

2. Knowledge and Understanding of Subject 10

Extent of knowledge and understanding of concepts and underlying principles

associated with the discipline.
With respect to the assignment topic, students must have a sound knowledge and
understanding of accounting concepts in the preparation of financial statements.

3. Analysis 50

Analysis, evaluation and synthesis; logic, argument and judgement; analytical

reflection; organisation of ideas and evidence
The ability to discuss real life situations reflecting on your own experiences through
appropriate theories, models, techniques and frameworks. Credit will be given for the
use of both quantitative and qualitative elements within the response to the question
provided the approach adopted is reasonable and is justified.
4. Practical Application and Deployment 20

Conclusion and recommendations - Ensure your conclusions and recommendations are

justified and supported by facts. They should follow logically the evidence contained in
the main body of the assignment. Reaching a conclusion based on your analysis is
important. Don’t be afraid to have an opinion.
5. Skills for Professional Practice 10
 Attributes in professional practice: individual and collaborative working; deployment of
appropriate media; presentation and organisation.
Overall presentation - This should be coherent, logically organised, and clearly
expressed. They should be accurate in terms of spelling, grammar and punctuation.

Appendices should contain material relevant to supporting the assignment.

Referencing

o Use Harvard referencing style should be strictly followed.

o Ensure your reference list include all citations in the text and others which may
not be in the text (bibliography)
Ensure that your references are coming from quality sources such as articles; textbooks
and other peer-reviewed journals

Assignment Mark (Assessment marks are subject to ratification at the Exam

Board. These comments and marks are to give feedback on module work and are for %
guidance only until they are confirmed. ) Late Submission Penalties (tick if appropriate)
CRITERION 100-80 79-70 69-60 59-50 49-40 39-20 19-0
Excellent Very good Good Sound Satisfactory Fail Fail
A. KNOWLEDGE & UNDERSTANDING
1. Knowledge Knowledge and Demonstrates an Shows a good Sound descriptive Selection of theory is In this assignment In this assignment
and application understanding of theory are extensive, accurate, systematic and accurate knowledge of key satisfactory, and some of the theories there is a lack of
of subject and very detailed and beyond systematic understanding of key theories with terminology, facts and presented are not relevant subject-
theories what has been taught. understanding of the subject-specific appropriate application; concepts are handled appropriate. specific theory.
Demonstrates a coherent subject and a range of theories, which are may be balanced accurately, but Terminology, facts,
understanding of the limits key theories. appropriately integrated towards the descriptive application and/or and concepts are
of subject specific theories Appropriately selected within the context of rather than the critical understanding is presented inaccurately
throughout the work. theoretical knowledge is the assessment task. or analytical. generalised. and/or with omissions
Approach to assessment task synergised into the in key areas. The
is appropriately and overall assessment task. application and/or
theoretically informed. understanding
demonstrated is
limited.

2. Information Uses initiative to seek out Selects a broad range of Selects appropriate Selects appropriate Selects generally The selection of The selection of
gathering/ new sources of information, highly relevant information and information and appropriate research sources/data here is sources/data here is
processing evaluates their validity information. processes it thoroughly evaluates and and primary sources not appropriate to the not appropriate to the
against a range of relevant Demonstrates a with some critical comments on it with and shows ability to task and there are not task and the evidence
information and synthesises developing evaluation. some critical comment on them enough evidenced gathered is not
and evaluates their validity understanding of the evaluation, includes adequately. evaluations of evaluated
comprehensively. complexity of the some readings beyond readings and research systematically.
information and the set range. to support the work.
processes it
comprehensively.
3. Evaluation of Evaluates complex Evaluates complex Effectively and Effectively evaluates Shows basic evaluation In this submission, The work shows
process and the information and/or data and information and/or data thoughtfully evaluates information and/or data of the inquiry evaluation of process limited or no
quality of the inquiry process and the inquiry process information and/or data and the inquiry process methodology and and the information evaluation of either
information / perceptively using perceptively using and the inquiry process, using prescribed information and/or data and/or data is process or outcomes.
data developed appropriate criteria that are appropriate criteria some including critique of the guidelines. generated. incomplete.
largely original/self- of which may be self- techniques used.
determined. determined.

9
CRITERION 100-80 79-70 69-60 59-50 49-40 39-20 19-0
Excellent Very good Good Sound Satisfactory Fail Fail
B. COGNITIVE SKILLS
4. Quality of Significant use of Significant use of primary Work uses a balanced Work makes sound Work mostly relies on Work draws on some The submission is
sources used primary sources, in sources in conjunction with combination of use of primary sources set secondary sources. set secondary based on unreliable
conjunction with high high quality secondary primary and high but is generally reliant Use of primary sources sources, but also and/ or inappropriate
quality secondary sources. sources. Work draws upon quality secondary on secondary sources. limited and does not relies on sources.
Work draws upon current current research and/ or sources. extend beyond set inappropriate sources.
research and/ or advanced advanced scholarship. sources. Hardly any use of
scholarship. primary sources.

5. Referencing Sources used are Sources used are Sources used are Sources used are Sources of information Some sources of Little or no
acknowledged in the text acknowledged in the text and acknowledged in the acknowledged in the are acknowledged and information acknowledgement of
and reference list and used reference list and used to text and reference list text and reference list. integration between acknowledged but sources of
fluently to support support discussion. and support Referencing follows a text and reference list links between text information in text
discussion. Referencing Referencing follows a discussion. systematic approach, is mainly effective. and reference list are and/or reference list
follows a systematic systematic approach, Referencing follows a appropriate to the Attempts to follow unclear. Referencing in this submission.
approach, appropriate to appropriate to the discipline. systematic approach, discipline. Most systematic approach, does not follow a
the discipline. All All elements of individual appropriate to the elements of individual appropriate to the systematic approach.
elements of individual references are present. discipline. All references are present. discipline. Elements of Elements of
references are present. elements of individual individual references individual references
references are present. are generally complete. are incomplete and/or
absent.
6. Clarity of This work defines This work defines appropriate This work defines This work outlines This work uses In this piece of work In this piece of work
objectives and appropriate objectives in objectives in detail and appropriate objectives appropriate objectives generalised objectives objectives are not no objectives are
focus of work detail and addresses them addresses them logically, and and addresses them and addresses them in to provide adequate but appropriate and/or identified, and the
logically, coherently, coherently, interpreting coherently and a logical and coherent limited focus to the clearly identified – submission lacks
comprehensively and with complex ideas clearly. logically throughout manner which gives a work. Overall, logical, focus is not logical or focus and coherence.
creativity, showing some the work while focus to the work with and coherent but with coherent.
sophisticated engaging with some engagement with limited engagement
interpretation of complex complex ideas. complex ideas. with complex ideas.
ideas.

10
7. Selecting Methodology selected is Methodology selected is Methodology chosen is Methodology used is Methodology used is In this piece of work In this piece of work
research effective and appropriate effective and appropriate to appropriate to the task appropriate to the task appropriate to the task the choice of the issue of
methods to the aims of the task the aims of the task enabling and attention given to and the rationale and brief rationale methodology and methodology is not
(Relationship enabling successful and effective collection of the selection of a offered refers to offered refers to relationship to addressed and/or an
between method efficient collection and complex data. The rationale methodology from the established guidance. established guidance. information and/or inappropriate
chosen and the recording of complex for choosing this methodology range of prescribed data being collected methodology is
nature of the data. The rationale for from several methodologies is ones. is confused and selected. There is
inquiry) choosing this convincingly explored. confusing. little evidence of how
methodology from several planning was used to
methodologies is self- complete the task.
determined and
convincingly explored.

CRITERION 100-80 79-70 69-60 59-50 49-40 39-20 19-0

Excellent Very good Good Sound Satisfactory Fail Fail
B. COGNITIVE SKILLS continued
8. Analysis Demonstrates outstanding Makes excellent use of a range Makes effective use of Makes consistent, Makes satisfactory but The submission This submission does
grasp of relevant analytic of relevant analytic techniques established techniques albeit conventional, limited use of includes analysis, but not contain effective
techniques, and the ability and applies these to new of analysis relevant to use of established established techniques the analysis is analysis and does not
to apply these to new and/or abstract information the discipline. Shows techniques of analysis, of analysis, relevant to ineffective and/or yet engage with key
and/or abstract and situations. Shows well developing ability to relevant to the the discipline. uninformed by key disciplinary
information and developed ability to compare compare with some discipline. disciplinary techniques.
situations. Shows an critically alternative theories insight alternative techniques.
exceptional appreciation and/or analytic approaches theories and/or
(for this level) of the (where relevant). analytic approaches
limits and/or appropriate (where relevant).
uses of analytic
approaches.

11
9. Conclusions Conclusions coherent, Conclusions are coherent, well Conclusions show Logical and evidenced Adequate conclusions The work The work either lacks
well developed and show developed, analytical, and development of critical conclusions are drawn are drawn which are demonstrates limited a conclusion or
some originality. They show some sophisticated insight and relate from evaluation of a derived from or inaccurate presents an
form an integrated part of insights. They are systematic clearly and logically to range of sources of understanding of understanding of the unsubstantiated
well-substantiated overall and thoroughly grounded in a substantiated evidence and/or theory evidence and/or theory evidence and does not and/or invalid
arguments and/or wide range of theory and/or arguments based on a and/or literature. and/or literature. draw together conclusion.
discussion, reflecting evidence and/or literature and wide range of sources Shows the ability to Shows the ability to arguments
commanding grasp of a use appropriate forms of of evidence and/or consider and evaluate a consider alternative effectively.
wide range of theory conceptualisation, forming an theory and/or range of views and to views and explain
and/or evidence and/or integrated part of well- literature. A range of explain complex complex matters and
literature and appropriate substantiated overall views and information matters and ideas ideas.
forms of arguments and/or discussion. are critically evaluated clearly.
conceptualisation. Demonstrates development of and synthesised and
Demonstrates sophisticated critical insight there is perceptive
sophisticated critical and interpretation of complex interpretation of
insight and interpretation matters and ideas complex matters and
of complex matters and ideas.
ideas
10. Initiative Shows a creative and Uses imagination to assess the Effectively assesses Assesses needs of a Where goals and In this assignment, In this assignment,
(taking action, independent approach to needs of a situation and take the needs of a situation situation and acts methods are defined, limited ability has ability to undertake
independence) achieving goals in a independent actions to achieve and takes independent towards achieving will undertake tasks been demonstrated to prescribed tasks has
manner appropriate to goals effectively. If in a group action necessary to goals. If in a group requiring some undertake tasks been demonstrated,
situation(s), If in a group setting, takes account of the consistently achieve setting, generally independence. If in a beyond those but independent tasks
setting, shows needs and views of others with goals. If in a group shows awareness of group setting, shows prescribed. If in a are not attempted. If
appreciation of the needs some sensitivity. setting, shows the needs and views of some development of group setting, the in a group setting, the
and views of others. awareness of the needs others. awareness of the needs needs and views of needs and views of
and views of others. and views of others. others have not been others have not been
meaningfully considered.
considered.

12
CRITERION 100-80 79-70 69-60 59-50 49-40 39-20 19-0
Excellent Very good Good Sound Satisfactory Fail Fail
B. COGNITIVE SKILLS continued
11. Decision making Uses a range of Uses a range of Consistently uses Uses available Recognises benefits and Here, the rationale Here, the final choice
appropriate information, appropriate information appropriate information information to evaluate disadvantages of behind the final choice is unclear or absent. In
exercising autonomy and to evaluate options and to evaluate options. feasible options and feasible options and is unclear or this work the student
initiative when exploring applies clear criteria to Selection of final consistently solve provides limited untenable. This work has not demonstrated
options. Makes clear demonstrate reasons for outcome clearly complex problems. rationale for final shows limited ability to make
decisions which give due final decision in derived from Final decision is clear decision. Shows ability evidence of the decisions in complex
weight to alternatives in complex or evaluation with insight and linked to to make decisions in student’s ability to and unpredictable
complex or unpredictable unpredictable in complex or evaluation showing complex or make decisions in circumstances.
circumstances. circumstances. unpredictable ability to make unpredictable complex and
circumstances. decisions in complex or circumstances. unpredictable
unpredictable circumstances.
circumstances.

C. PRACTICAL SKILLS
12. Creative process Demonstrates strikingly Creative work shows Creative work shows Creative works shows Creative work shows a This work contains In this piece of work
innovative creative highly developed well-developed imagination and basic level of undeveloped ideas skills and techniques
imagination to create a technique in the service imagination and technique. Processes imagination and and/or little creativity are undeveloped.
piece of of a lively imagination. technique. Processes involved have creative technique. Processes or skill/technique. Creativity or
work/performance art Processes involved are involved are application and involved have some Minimal personal innovation are not
which reaches near level handled with assurance manipulated to achieve outcomes. A creative outcomes. style and little insight evidenced here.
6 standards in its to achieve innovative creative results. developing personal Personal style is into effective working
application of creative results. Personal style Builds on models and style is evident at times lacking, in favour of processes are
methods and techniques, has developed moulds influences with in work which shows work which is demonstrated here.
resulting in material successfully in work originality and shows some original derivative in origin.
which is consummately which builds on models distinctive personal application and
well-crafted. with originality and style in development. adaptation of models.
style.

13
CRITERION 100-80 79-70 69-60 59-50 49-40 39-20 19-0
Excellent Very good Good Sound Satisfactory Fail Fail
C. PRACTICAL SKILLS continued
13. Performance Compelling, Highly focused, Focussed performance Performance Performance that Performance in which Performance in which
communicative, and convincing performance demonstrating demonstrates demonstrates communication, fluency and focus are
precise performance demonstrating communication, communication, communication, commitment and style severely limited by a
demonstrating near- communication, commitment and a commitment and commitment and are limited by lack of technical
professional level of commitment, and thorough understanding understanding of the understanding of the struggles with control. Improvised
authority, thorough thorough understanding of the style with careful genre with reasonable genre. Attention to technical control. passages do not yet
awareness of style, of style with careful attention to detail, attention to detail, detail and technical Improvised passages show understanding
proficiency in technical attention to detail, displaying a high level displaying a good level ability are basic but show poor of style/genre or
and interpretative issues. displaying a high level of technical ability. of technical ability. competent. Improvised understanding of the conventions of
Improvisations are of technical ability and Improvisation is Improvised passages passages show some style and may be performance here.
imaginative, creative, interpretive skills. stylistically correct and show a sound understanding of style. inappropriate. This performance is
and stylistically assured. Improvised passages are considered. understanding of style. Lacks confidence and Performance is under- under-rehearsed,
Accurate, flexible, creative, stylistically Performance well- Well-rehearsed. Stage stage conduct requires rehearsed and lacking in confidence
focused, well-rehearsed, assured and considered. prepared and/or craft presentation of a further development. unconvincing and and stage conduct is
convincing, and precise Performance well rehearsed, assured, and good standard. stage conduct is barely inappropriate, and /or
performance. Stage craft prepared, assured and focussed. Stage craft addressed. unacceptable.
presentation nearly persuasive. Stage craft presentation of a high
suitable for professional presentation of a very standard.
performance. high standard.
14. Form and Demonstrates a well- Demonstrates some Work evidences some Work evidences some Work shows evidence Work shows little or The work has not
content in a developed ability to ability to critically ability in critically awareness of the of an appropriate no evidence of an addressed the brief in
practical context critically engage with engage with theory and relating theory to relationship between relationship between understanding of the a way that shows
theory and practice. practice. Synthesises practice. Demonstrates theory and practice. form and content. relationship between understanding of the
Synthesises creative creative strategies and developing ability to Work tends to be Moderate degree of form and content. relationship between
strategies and interrelated forms and analyse, synthesise and conventional but shows technical and Lacks creativity and is form and content.
interrelated forms and styles. Work shows clear experiment with ability to relate form professional technically poor.
styles more widely. evidence of intellectual relationships between and content. Some competence. Some
Clear awareness of and rigour and/or creativity. form and content. Good aspects of creativity presence of creativity.
some ability to Experiments with evidence of creativity. present. Structure and
experiment with conventional forms. Generally, technically content are relevant and
conventional forms. Technically and and professionally approaching technical
Work shows clear professionally competent in most and professional
evidence of intellectual competent. respects. competence throughout.
rigour and/or creativity.
Technically and
professionally
competent throughout.

14
15
CRITERION 100-80 79-70 69-60 59-50 49-40 39-20 19-0
Excellent Very good Good Sound Satisfactory Fail Fail
D. TRANSFERABLE SKILLS
15. Communication Exceptional Accomplished Very good and Effective Clear communication Here the Here the
and presentation communication which communication which thorough communication in a and in a format which communication is communication is
(appropriate to demonstrates a demonstrates a communication in a format appropriate to shows awareness of the unstructured and disorganised and/or
discipline) comprehensive and particularly good format appropriate to the discipline. discipline’s academic unfocused and/or in a incoherent and does
sophisticated understanding of the the discipline. style. format not appropriate not show
understanding of the discipline. to the discipline. understanding of the
discipline. discipline’s academic
style.
16. Clarity of Excellent writing control, Accomplished writing Fluent writing style; Language is clear, Understandable and In this piece of work In this piece of work,
expression (incl. appropriate to style appropriate to the use of language fluent, consistent, and conveys clear writing style, but the meaning is often the meaning is unclear
accuracy, spelling, assignment, which assignment. grammar, nuanced, and nuances. grammar, accuracy of spelling, unclear with frequent throughout. Errors in
grammar, enhances the argument. spelling, and numeracy expressive. grammar, spelling and/or punctuation, grammar errors in grammar, spelling, grammar,
punctuation, and grammar, spelling, and are almost always spelling, and numeracy numeracy is mainly and numeracy need to spelling, and or punctuation and/or
numeracy) numeracy are flawlessly accurate. mainly accurate. accurate with some be improved. Errors numeracy. numeracy make
accurate. errors. which detract from the interpretation
argument. challenging for an
assessor.

17. Digital skills Excellent use of a range A range of digital A range of appropriate Appropriate digital Understandable and Some appropriate Digital technologies
of appropriate digital technologies are used digital technologies are technologies are used clear work with use of digital technologies are not used
technologies to enhance accurately and used accurately to accurately to enhance appropriate digital are used but overall appropriately; digital
the work, showing discerningly to enhance enhance the work, the work, showing technologies but errors digital literacy is poor. literacy not
sophisticated digital the work, demonstrating showing good digital digital literacy. which detract from demonstrated.
literacy and excellent digital literacy. literacy. digital literacy.
originality/initiative of
approach.

18. Presentation Exceptional presentation Message is presented Presentation is Presentation has a Visual aspect and/or Presented in a Presentation is
(visual) for level 5 with strong sophisticatedly and effective and has good sound structure and structure of disorganised manner. disorganised and/or
visual impact which creatively with visual visual effect with visual impact with presentation is adequate Lacks appropriate incoherent and/or
enhances the message. impact. creativity. some creativity. with limited creativity. support from visual medium is non-visual.
tools.

16
19. Presentation Presentation is Presentation is very well Well-structured and Presentation has a Pace, audibility and/or Delivery is Presentation is not
(oral) exceptional for level 5, structured, creative, and addressed effectively to sound structure. Pace structure of disorganised and/or understandable and/or
well structured, engaging. Audibility audience. Pace and and audibility are presentation are pace and audibility is inaudible and/or not
imaginative, and and pace are effective in audibility are excellent. effective. adequate. poor. an oral presentation.
thoroughly engaging. engaging the audience.
Audibility and pace are
appropriate to audience
and used with excellent
effect to enhance the
presentation.

CRITERION 100-80 79-70 69-60 59-50 49-40 39-20 19-0

Excellent Very good Good Sound Satisfactory Fail Fail
D. TRANSFERABLE SKILLS continued
20. Interactive and Demonstrates a flexible, Uses a range of Interaction within a Meets obligations to Uses basic interactive In this assignment In this assignment
group skills and advanced approach to networking skills learning group others (tutors and/or skills appropriately to there was either a there was either a lack
(including negotiation and co- effectively within a demonstrates value, peers) providing usefully contribute to tendency to avoid of contributions to the
teamwork, operation to develop learning or professional giving and receiving constructive the group aims. working with others or group or the
negotiation, relationships which are group. Demonstrates information and ideas contributions to support contributions to this contributions made
understanding mutually beneficial to leadership skills. and modifying shared objectives. group activity were were unconstructive
group dynamics) achieving group Negotiates and handles responses where Recognises and not effective or and made it harder for
objectives. conflict very well appropriate with some assesses alternative constructive. the group to achieve
seeking to establish understanding of options. their aims.
relationships which leadership roles.
serve the group needs.
21. Self-presentation Creative and confident Adopts a confident style Demonstrates Can adopt both a Demonstrates an ability Demonstrates some In this work self-
/ interpersonal skills self-presentation and of self-presentation, confidence and formal and informal to adopt both a formal self-awareness and/or awareness and
excellent interpersonal employing very good competence in their style and uses basic and informal style interpersonal skills but appropriate
skills allow very effective interpersonal skills chosen style of interpersonal skills using basic at several key interpersonal skills
management of the consistent with the presentation and appropriately and interpersonal skills but moments the skills were not matched to
situation in a manner individual’s aims and interpersonal skills. consistently. does not always match deployed did not the needs of the
appropriate to the setting. appropriate to the The approach adopted the needs of the match the needs of the situation.
setting. is appropriate to the situation appropriately. situation.
setting.

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22. Time Meets deadlines. Meets deadlines. Plans Meets deadlines. Plans Makes plans and Usually meets Some deadlines met, Deadlines not or
management / self- Time management and well ahead. Sets self- and monitors progress implements them in a important deadlines. but most deadlines rarely met. Not yet
management planning strategies are determined targets and to allow sufficient time satisfactory manner to Exhibits limited missed. Extremely demonstrating ability
used effectively to contingency plans for development of the meet deadlines. evidence of planning. limited evidence of to make and
enhance the quality of the allowing sufficient time work. effective time implement plans.
work. to receive and act on management shown
guidance. here.
23. Independence / Critically analyses Identifies learning needs Confidently identifies Shows developing Undertakes clearly Demonstrates limited Has not yet
autonomy (including feedback to identify areas by actively seeking out learning needs and acts ability to work directed work ability to work demonstrated ability
planning and of learning needing feedback from a range independently to independently. independently. Uses the independently, to work
managing learning) improvement. Manages of sources and makes improve performance. Accesses and uses a standard learning needing significant independently; needs
own learning comprehensive and Is generally range of learning resources. guidance on methods significant guidance
comprehensively using a effective use of autonomous in utilising resources and support. and resources. on methods and
full range of resources available resources. learning resources resources.
which go beyond those effectively.
readily available.

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CRITERION 100-80 79-70 69-60 59-50 49-40 39-20 19-0
Excellent Very good Good Sound Satisfactory Fail Fail
D. TRANSFERABLE SKILLS continued
24. Reflection Confidently evaluates Reflects on own Able to evaluate own Demonstrates an Accurately applies but Work does not show Work does not apply
(including self- actions and situations strengths and strengths and understanding of the is dependent on criteria consistently accurate criteria set by others
criticism / showing a sophisticated weaknesses and shows a weaknesses and shows criteria set by others. set by others. Begins to application of criteria or show recognition of
awareness) awareness of own sophisticated understanding of Recognises own recognise own strengths set by others. Limited own strengths and
strengths and understanding of the criteria for judgements. strengths and and weaknesses. recognition of own weaknesses. May
weaknesses which are criteria by which such Prepared to question weaknesses. strengths and result in quite an
clearly articulated, used, judgements are made. received opinion, weaknesses. inaccurate view of the
and acted on. Prepared to interrogate prejudices and value situation.
Interrogates received received opinion, sets operating.
opinion, prejudices and prejudices and value sets
value sets operating. operating.
25. Critical review Demonstrates judgement Assesses and/or Effectively assesses Examines work of Comments in general Demonstrates limited Has not yet
(to be used in peer and discrimination in evaluates the work of and/or studies the work others and consistently terms on the work of ability to make demonstrated ability
assessment) utilising and providing others using a range of of others and judges identifies its strengths others. reasoned comment on to make reasoned
diverse sources of criteria. Provides an against existing criteria, and weaknesses using the work of others. comment on the work
feedback. Offers clear rationale for judgements indicating possibilities existing criteria. of others.
strategies for and offers specific, for improvement.
improvement. critical insights into how
work could be
developed.

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CRITERION 100-80 79-70 69-60 59-50 49-40 39-20 19-0
Excellent Very good Good Sound Satisfactory Fail Fail
E. PROFESSIONAL COMPETENCES
26. Work within a Develops specific, Develops specific Develops achievable Develops objectives Uses objectives which Inadequate attempt No attempt made here
framework of achievable objectives achievable objectives objectives which are which are consistent are consistent with made here to ascertain to ascertain needs of
professional values / which show some which are consistent consistent with with professional professional values needs of clientele and clientele and develop
code of conduct creativity. Objectives are with professional values professional values values and/or code of and/or code of conduct develop a workable a workable brief. Has
fully consistent with and/or code of conduct and/or code of conduct conduct and generally but are set by the brief. Limited use of not worked within the
professional values and appropriate to the and appropriate to the appropriate to the clientele. Limited professional values prescribed
and/or code of conduct clientele. clientele. clientele. consideration of and/or code of professional values
and appropriate to the appropriateness and conduct frameworks. and/or code of
clientele. practicability. conduct framework.
27. Reflective Consistently analyses Confidently analyses Evaluates personal Demonstrates ability to Able to interpret own Limited interpretation Incomplete or
practice practice by critically personal contribution contribution and that of evaluate own practice practice and that of of own practice and inaccurate
reflecting on personal and that of others to others to practice and and that of others using others based on specific that of others here. As interpretation of own
contributions and that of practice through develops consistent several frames of frames of reference. a result, appropriate practice and that of
others and the rationale reflection and considers plans of action. reference. Considers Identifies some future future action planning others here. As a
behind these. possibilities and their future actions actions. is extremely limited. result, not yet able to
Demonstrates consequences in a range plan any appropriate
imaginative thinking of contexts. Develops future actions.
about potential effective action plans.
alternatives and their
implications for further
practice.

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