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Internal Verifi cation of Assignment Briefs

BTEC Level 5 Higher National Diploma in Qualificatio


"Business "Management
n
Managing Financial Resources and
Title
2
.Unit No
Decisions
Understand the sources of .1
finance available for the business
Understand the implication of .2
,1
finance as a resource within the
,2
business
Outcome
Title
3
Be able to make financial .3
.No
&
decisions based on financial
4
information
Be able to evaluate the financial .4
performance of a business
Sources of finance available for the
business and
Assignment
Making financial decisions based on
Title
2
.No
financial information
1

of

Part
Assessor
Name
Internal
Verifier

or
Fin
1st
al
draf
Brie
t
f

Evaluation criteria
?Is the assignment word processed
?Is there a title to the assignment
Is there reference to the unit and the learning
outcomes being assessed, including outcome
?statements
Is there a suitable scenario/introduction that is
?appropriate to the level of the student
Is it clear what evidence the student needs to
?generate
?Is the timescale for the assignment appropriate
Page

1 of 54

1
2
3
4
5
6

Do the grading criteria relate to the outcome(s)


being assessed and the P/M/D criteria from the
qualification specification? (where appropriate)
Is the assignment appropriate for the level of the
?students
?Is the hand-in date (Completion Date) clear
?Overall is the assignment fit for purpose

7
8
9
10

Commen
ts
Da
te

Assessor's
Signature

Da
te

IV's Signature

AL MASAR Educational Centre


Assessment Activity Front Sheet
Criteria Achieved
P1.
1

P1.
2

P1.
3

P2.
1

P2.
2

P2.
3

P2.
4

P3.
1

P3.
2

P3.
3

P4.
1

P4.
2

P4.
3

M
1

M2

M3

D1

D2

D3

This front sheet must be completed by the STUDENT where )


appropriate and included with the work submitted for
(assessment
Assessors
:Name

:Students Name

Submitt
Completio
:ed on
:n Date
BTEC Level 5 Higher National Diploma in
"Business "Management
Managing Financial Resources
:Unit Title
2
and Decisions
Understand the sources of .1
Outcome ,2 ,1
finance available for the
:Title
&3
business
4
Understand the implication .2
of finance as a resource within
the business

Page

2 of 54

:Date Issued
Qualification

:.Unit No
Learning
Outcome (LO)
: .No

Be able to make financial .3


decisions based on financial
information
Be able to evaluatethe .4
financial performance of a
business
Sources of finance available for
the business and
Making financial decisions
based on financial information

1
Assessme
:nt Title

: .Assignment No
Of

Pa
:rt

In this assessment you will have opportunities to provide


evidence against the following criteria. Indicate the page
numbers where the evidence can be found
Page
Tick
To achieve the criteria the evidence Criteria
numb
if
must show that the student is able
Refere
ers
met
:to
nce
Identify the sources of finance
P1.1
available for the business
Assess the implications of the different
P1.2
sources
Evaluate appropriate sources of finance
P1.3
for the business project
Analyze the costs of different sources of
P2.1
finance
Explain the importance of financial
P2.2
planning
Assess the information needs of different
P2.3
decision makers
Explain the impact of finance on the
P2.4
financial statements
Analyze budgets and make appropriate
P3.1
decisions
Explain the calculation of unit costs and
make pricing decisions using relevant
P3.2
information
Assess the viability of a project using
P3.3
investment appraisal techniques
Discuss the main financial statements
Compareappropriate formats of financial
statements for different types of business
Interpret financial statements using
appropriate ratios and comparisons, both
internal and external
Page

3 of 54

P4.1
P4.2
P4.3

Page
numb
ers

Tick
if
met

Grading Descriptor
Identify and apply strategies to find
appropriate solutions
Select / design and apply appropriate
methods / techniques
Present and communicate appropriate
findings
Use critical reflection to evaluate own
work and justify valid conclusions
Take responsibility for managing and
organising activities
Demonstrate convergent /lateral /
creative thinking

Grade
Descrip
tor
Refere
nce
M1
M2
M3
D1
D2
D3

Declaration
I certify that this assignment is my own work, written in my own
words. Any other persons work included in my assignment is
.referenced / acknowledged

.
:Date
:Students Signature
:Students Name
/
/

Internal Verification / Internal Review approval to use with


students
:Date
IV's/ IR's Signature
:IV's/ IR's Name

Front Sheet

Page

4 of 54

P1.3

:
P2.1
p1.3

P2.2


P2.3

P3.1


.

P3.2
.

= +
.
P4.2



P4.3


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ZYX
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4.000
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.. 2005

2004 2005
1,830,000 1,350,300
) (750,000) (630,000
1,080,000 720,000
)(51,000) (44,000
)(41,000) (28,000
988,000 648,000
)(2,850
9,200
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) (198,600) (130,870
794,400 523,480
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19.86
12.92
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2004 2005

300,000 185,000
230,000 218,000
520,000 370,000
1,050,00

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0

950,000 1,120,000
450,000 520,000
2,100,000 1,650,000
3,500,00 3,490,00

0
0
4,550,00 4,063,00

0
0

320,000 300,000

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9,000

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1,100
333,200 310,100

890,000 745,000
890,000 745,000
1,223,20 1,055,10

0
0

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1,200,000 1,050,000
426,800 257,900
3,326,80 3,007,90

0
0


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8 11.9 2004 2005
150 2004 98
.


26 of 54

Page

2005
2004
1,830,000 1,350,000

750,000
630,000
1,080,000
720,000

794,400
523,480

19.86
12.92
1,050,000
773,000
3,500,000 3,490,000
4,550,000 4,063,000

333,200
310,100

890,000
745,000
1,223,200 1,055,100
3,326,800 3,007,900

230,000
218,000

520,000
370,000

235
145
40,000,000 40,000,000

476
320,000
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3,167,350

224,000

445,000

4,306,500

19.86

11.90

83.17
:
2005
59.0
Gross Profit Margin

%
43.3
Net Profit Margin

%
Return On Equity
25.1
)(ROE

%
Return On Assets
18.4

)(ROA
%
Inventory Turnover
3.35
Accounts Receivable

4.11
Turnover

Total Assets
0.42
Turnover
27 of 54

Page

Current Ratio
Quick Ratio
Debt Ratio

3.15
2.46
0.27
36.8
%
7.9%
59.9

%

Debt to Equity Ratio


Dividend Yield
Payout Ratio

Price to Earning
11.8
Ratio
Market to Book
2.8
value


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%16
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%59 .%43.3
%5

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2005

59.0

62%
%
28 of 54

Page

43.3
40%
%
25.1

29%
%
18.4

17.0%
%
3.35
3.80
4.11
5.10
0.42
0.62
3.15
1.9
2.46
1.1
0.27
0.48
36.8

130%
%
7.9% 6.3%
59.9

40%
%
11.8
13.1

2.8
3.2

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)(
2005

59.0

48.0%
%
43.3

35.0%
%
25.1
17.0%
29 of 54

Page

13.0%
3.50
4.50
0.46
2.1
1.3
0.38
122%
5.9%
35%
9.1
2.1

%
18.4
%
3.35
4.11
0.42
3.15
2.46
0.27
36.8
%
7.9%
59.9
%
11.8
2.8


-

-
-

-

:

2005
2005 2004 2003 2002 2001
59.0 53.3 54.0 51.0 52.0

%
%
%
%
%
43.3 38.8 40.3 39.3 43.3

%
%
%
%
%
25.1 17.3 16.1 15.8 16.4

%
%
%
%
%
18.4 12.9 14.4 12.4 12.1

%
%
%
%
%
3.35
3.1 3.38
3.5
3.6
4.11 3.55 4.51 3.38 4.61
30 of 54

Page

0.42 0.39 0.36 0.32 0.38


2.35
1.93
0.57
61.8
%
3.9%
39.9
%

2.55
2.00
0.52
56.8
%
4.5%
43.9
%

2.98
2.26
0.41
46.8
%
4.9%
45.9
%

8.8

9.2

11.1 10.8

2.9

2.6

2.3

3.05
2.16
0.24
35.8
%
5.5%
61.1
%

1.9

3.15
2.46
0.27
36.8
%
7.9%
59.9

%

11.8


2.8


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.2

)(Payback


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1.2
0.5 .
250000
100,000

100000
1.2 0.5
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300000

125000

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( 0

100,000

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:
175000 = 125000 300,000
35 of 54

Page


) (Cost-benefit analysis

1.75 = 100000 / 175000

Cost benefit analysis


1

)(Payback

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100000(
/

0.8 = 125000 /100000
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Balance Sheet Approach



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:
Liquidity Ratios

.1
.2

Activity Ratios

.3

Profitability Ratios

.4

" " Leverage Ratios

.5

Market Ratios

Liquidity Ratios
-:
.

.



:
* = Current Ratio

* = Quick Acid Ratio

* = Cash Ratio



.

46 of 54

Page

1:2

) ( /

1:1

1:1

) -( /


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Activity Ratios




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:
-1 :
* = Accounts Receivable Turnover



.
* = Inventory Turnover

47 of 54

Page

* = 365




.
* = Accounts Payable Turnover

=
* = 365




.
* Net Working Capital Turnover
=

.
-2 :


:
* = Total Assets Turnover

* = Working Assets Turnover

* = Tangible Assets Turnover
.

48 of 54



Page

/ 365

/ 365

/ 365

/ 365


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Profitability Ratios



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.

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.

/ *
49 of 54

Page

100

/ *

100

/
* 100

) -
(/

" Leverage Ratios



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(

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/ *
100

)
+
( /

50 of 54

Page

Market Ratios



.

) -
( /

)/
(

Assessment Feedback Form


) This feedback sheet must be completed by the ASSESSOR
(where appropriate

51 of 54

Page

Criteria Achieved
P2 P2 P2 P1 P1 P
.3 .2 .1 .3 .2 1.
1

P4
.2

D
3

Criteria Achieved
P4 P3 P3 P3 P2
.1 .3 .2 .1 .4

Criteria Achieved
P
D D M M M
4.
2 1 3 2 1
3

Page

52 of 54

Comments/feedba
ck

Evidence

Achieved

Yes/No

Page

53 of 54

:Assessors additional feedback and Comments

:Date

:Signature

:Assessors Name

:Students Comments

:Date

Date

:Signature

:Students Name

Student'sWork has been Internally Verified


IVs Signature
:IVs Name

Feedback
Sheet

Page

54 of 54

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