Managing Financial Resources and Decisions
BTEC Higher National Diploma in Business
Assignment Brief
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
2
Unit 2: Managing Financial Resources and Decisions
Assignment Cover Sheet
Assignment No:
………………………………………
I hereby confirm that this assignment is my own work. I have identified and acknowledged
all sources used in this assignment and have referenced according to the Harvard referencing
system. I have read and understood the Plagiarism and Collusion section provided with the
assignment brief and understood the consequences of plagiarising.
Name: …………………………………………………………………………………………………
Registration No: ………………………………………
Signature:
………………………………………
Date: ………………………………………
(Your work will not be accepted without a signed copy of this authentication.)
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
3
Learning Outcomes and Criteria covered by this Assignment
Summary of learning outcomes
To achieve this unit a learner must:
1. Understand the sources of finance available to a business
2. Understand the implications of finance as a resource within a business
3. Be able to make financial decisions based on financial information
4. Be able to evaluate the financial performance of a business.
Outcomes To achieve each outcome a learner must demonstrate
the ability to:
Understand the sources of
finance available to a
business (LO 1)
LO 1.1 identify the sources of finance available to a business
LO 1.2 assess the implications of the different sources
LO 1.3 evaluate appropriate sources of finance for a business
project
Understand the implications
of finance as a resource
within a business
(LO 2)
LO 2.1 analyse the costs of different sources of finance
LO 2.2 explain the importance of financial planning
LO 2.3 assess the information needs of different decision
makers
LO 2.4 explain the impact of finance on the financial
statements
Be able to make financial
decisions based on financial
information (LO 3)
LO 3.1 analyse budgets and make appropriate decisions
LO 3.2 explain the calculation of unit costs and make pricing
decisions using relevant information
LO 3.3 assess the viability of a project using investment
appraisal techniques
Be able to evaluate the
financial performance of a
business (LO 4)
LO 4.1 discuss the main financial statements
LO 4.2 compare appropriate formats of financial statements
for different types of business
LO 4.3 interpret financial statements using appropriate ratios
and comparisons, both internal and external
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
4
Programme: BTEC Higher National Diploma in Business
Assignment Number: 1. Carry Out an Investment Appraisal Part 1
Distribution Date: 09/12/2013
Submission Date: 25/04/2014
Assessment Format: Produce a report to present to the Finance Director of your chosen
company. The report must be written in professional manner and
properly referenced. The report should comply with the word count of
500 with +/- 10% margin. You may use tables and diagrams to support
your report to illustrate the text. Word count excludes the index,
headings, information contained in tables, references and bibliography.
Following a strategic review, as a newly appointed assistant to the Financial Director, you are
required to carry out a detailed Investment Appraisal for your chosen organisation. In the first part
of your report,
„h Identify the sources of finance available to the business and analyse the costs of different
sources of finance (LO 1.1, 2.1)
„h Assess the implication of the different sources identified above (LO 1.2)
Assessment Type: Individual
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
5
Programme: BTEC Higher National Diploma in Business
Unit Number: 2
Unit Title: Managing Financial Resources and Decisions
Module Tutor: Mourouhan Arifoglu | Raju Saginala | Simon Masuku | Abu Bakarr
Timbo | Khayati Patel
Assessment Format: Produce a report to present to the Finance Director of your chosen
company. The report must be written in professional manner and
properly referenced. The report should comply with the word count of
3000 with +/- 10% margin. You may use tables and diagrams to
support your report to illustrate the text. Word count excludes the
index, headings, information contained in tables, references and
bibliography.
Taking in to consideration the sources for your chosen organisation you have identified in your
first report, produce an Investment Appraisal is to decide on whether a particular Investment is
beneficial or detrimental to the company¡¦s future. In your report,
„h Explain the importance of financial planning and assess the information needs of different
decision makers (LO 2.2, 2.3)
„h Evaluate the appropriateness of the sources of finance for a Business Project (LO 1.3)
„h explain the impact of finance on the financial statements (LO 2.4)
„h To choose investment options and design their appropriate costing discuss the main
financial statements and compare appropriate formats of financial statements for different
types of business (LO 4.1, 4.2)
Assessment Type: Individual
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
6
„h Interpret financial statements using appropriate ratios and comparisons, both internal and
external. Consider the Payback Method, The Accounting Rate of Return and the
Discounted Cash flow. (LO 4.3) Comment on which method you feel is most appropriate
and analyse the implications behind your final decision on which Investment proposal to
follow.
„h Analyse a suitable budget and make appropriate decisions. Explain the budget and the
pricing of the product using the calculation of unit costs (3.1, 3.2)
„h Assess and evaluate the assess the viability of a project using investment appraisal
techniques (LO 3.3)
Note: It is important that students chose a company which they can obtain financial
data. You must reference the sources of information and must not create figures to
justify reasons.
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
7
Assessment Criteria:
P1-P13 Pass Criteria
M1-M3 Merit Criteria
D1-D3 Criteria
To Achieve a Pass
To gain a pass grade you must attempt all three assignments and you must satisfy the pass
criteria as outlined below.
LO 1.1 identify the sources of finance available to a business (P1)
LO 1.2 assess the implications of the different sources (P2)
LO 1.3 evaluate appropriate sources of finance for a business project (P3)
LO 2.1 analyse the costs of different sources of finance (P4)
LO 2.2 explain the importance of financial planning (P5)
LO 2.3 assess the information needs of different decision makers (P6)
LO 2.4 explain the impact of finance on the financial statements (P7)
LO 3.1 analyse budgets and make appropriate decisions (P8)
LO 3.2 explain the calculation of unit costs and make pricing decisions using relevant
information (P9)
LO 3.3 assess the viability of a project using investment appraisal techniques (P10)
LO 4.1 discuss the main financial statements (P11)
LO 4.2 compare appropriate formats of financial statements for different types of business (P12)
LO 4.3 interpret financial statements using appropriate ratios and comparisons, both internal and
external (P13)
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
8
To Achieve a Merit
To gain a merit grade you must achieve all the pass criteria and in addition you must satisfy
the criteria as outlined below.
Identify and apply strategies to find appropriate solutions through effective judgement (M1)
Select/design and apply appropriate methods/techniques. You are judged on the application
of relevant theories and techniques and the justification for their application (M2)
Present and communicate appropriate findings. This includes the use the appropriate structure
and approach with coherent, logical development of principles/concepts for the intended
audience (M3)
To Achieve a
To gain a grade you must achieve all the pass criteria and all the merit criteria and in addition
you must satisfy the criteria as outlined below.
Use critical reflection to evaluate own work and justify valid conclusions including realistic
improvements which have been proposed against defined characteristics for success. (D1)
Demonstrate convergent / lateral/creative thinking by showing evidence on receptiveness to
new ideas and effective thinking in unfamiliar contexts. (D2)
Take responsibility for managing and organising activities including accommodating the
unforeseen and recognising the importance of interdependence. (D3)
Your subject tutor will be able to give you general guidance and feedback on improving your
work however it is your responsibility to seek feedback from the subject tutors on the above
criteria for you to achieve the intended grades.
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
9
Support materials
Textbooks
Cox D and Fardon M ¡X Management of Finance (Osborne Books, 2003) ISBN: 1872962238
Dyson J R ¡X Accounting for Non-Accounting Learners (Pitman, 2003) ISBN: 0273646834
Journals and newspapers
The financial and mainstream press can provide useful background reading, and can also be a
useful source of case studies and financial information. Copies of published financial reports are
available from companies themselves, or via The Financial Times (a free online ordering service is
available).
Websites
The professional accounting bodies all have websites with lots of useful information and
links. The Financial Times website includes a free service providing copies of financial
reports. Biz/ed provides a wealth of useful resources aimed at learners and teachers.
www.aat.co.uk The Association of Accounting Technicians
www.accountingtechnician.co.uk Accounting Technician magazine
www.bized.ac.uk provides case studies appropriate for educational
purposes
www.ft.com The Financial Times
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
10
Plagiarism and Collusion
When producing the assignments, Learners must not copy any material whole or part from
fellow students intentionally or unintentionally. Any materials including phrases, paragraphs,
diagrams, tables, charts or graphics copied from books, journals, web sites or any other
sources must be properly referenced according to the Harvard referencing system. Even if the
words are changed or altered learners must clearly reference the source. Learners are required
to produce a ¡¥Turn-it-in¡¦ originality report for any coursework, essays submitted for
assessment. Any assignments submitted without a ¡¥Turn-it-in¡¦ report will be refused and
returned without marking.
Collusion: Unless stated otherwise, you must not produce assignments in collaboration with
fellow students where the assessment is based on the individual work. Such material will be
refused by the assessor and you will receive no grade. You must not share your individual
assignments with fellow students and in an event both lender and the receiver will be
disqualified for the assessment.
Plagiarism and Collusion is seriously dealt with in accordance with the regulations at Regent
College and any learner who fails to produce an original piece of work may be disqualified of
taking the assessment and may have to repeat the unit.
Please visit the link http://www.regentcollegelondon.com/Policies.asp to read our Academic
Misconduct Policy for further information on above. You can also access this policy by
accessing VLE.
Extension and Late Submission
Please visit the link http://www.regentcollegelondon.com/Policies.asp to read our Assessment
Policy in order to acquire information concerning the above matter. You can also access this
policy by accessing VLE.
Attendance and Punctuality
Attending all your sessions is vital for your studies. We expect students to attend 100% of
your classes. Please visit the link http://www.regentcollegelondon.com/Policies.asp to read
our Attendance Policy for further information on above. You can also access this policy by
logging on to VLE.
General Guidance
This unit is assessed on 100% coursework including your active participation in lessons. You
must submit both assignments to receive an overall grade.
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
11
You should plan well in advance on how to tackle this assignment. You should seek
knowledge outside the classroom lectures and activities to gain maximum learning outcome.
You should access recommended supporting materials as suggested and use the knowledge in
your assignments.
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
12
Programme: BTEC Higher National Diploma in Business
Unit Number and Title: Unit 2, Managing Financial Resources and Decisions
Module Tutor:
Learner name:
Information/feedback on assessment and grading criteria
Assessment criteria
(Pass-P)
Achieved
Evidence
Feedback
LO 1.1 identify the sources of
finance available to a business
(P1)
Yes/No
LO 1.2 assess the implications
of the different sources (P2)
Yes/No
LO 1.3 evaluate appropriate
sources of finance for a
business project (P3)
Yes/No
LO 2.1 analyse the costs of
different sources of finance
(P4)
Yes/No
LO 2.2 explain the importance
of financial planning (P5)
Yes/No
LO 2.3 assess the information
needs of different decision
makers (P6)
Yes/No
LO 2.4 explain the impact of
finance on the financial
statements (P7)
Yes/No
Feedback Sheet
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
13
LO 3.1 analyse budgets and
make appropriate decisions
(P8)
Yes/No
LO 3.2 explain the calculation
of unit costs and make pricing
decisions using relevant
information (P9)
Yes/No
LO 3.3 assess the viability of a
project using investment
appraisal techniques (P10)
Yes/No
LO 4.1 discuss the main
financial statements (P11)
Yes/No
LO 4.2 compare appropriate
formats of financial statements
for different types of business
(P12)
Yes/No
LO 4.3 interpret financial
statements using appropriate
ratios and comparisons, both
internal and external (P13)
Yes/No
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
14
Grading criteria (Merit-M;
Distinction-D)
Achieved
Evidence
Feedback
Identify and apply strategies
to find appropriate solutions
through effective judgement
(M1)
Yes/No
Select/design and apply
appropriate
methods/techniques. You are
judged on the application of
relevant theories and
techniques and the
justification for their
application (M2)
Yes/No
Present and communicate
appropriate findings. This
includes the use the
appropriate structure and
approach with coherent,
logical development of
principles/concepts for the
intended audience (M3)
Yes/No
Use critical reflection to
evaluate own work and
justify valid conclusions
including realistic
improvements which have
been proposed against
defined characteristics for
success. (D1)
Yes/No
BTEC Higher National Diploma in Business
Unit 2: Managing Financial Resources and Decisions Regent College
15
Demonstrate convergent /
lateral/creative thinking by
showing evidence on
receptiveness to new ideas
and effective thinking in
unfamiliar contexts. (D2)
Yes/No
Take responsibility for
managing and organising
activities including
accommodating the
unforeseen and recognising
the importance of
interdependence. (D3)
PLACE THIS ORDER OR A SIMILAR ORDER WITH US TODAY AND GET AN AMAZING DISCOUNT 🙂