Assessment Brief

Module name: Financial Statement

Analysis Module code: 6AG512
Trimester: T1 2023

University of Derby Online Learning

www.derby.ac.uk/online

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 Introduction
Welcome to your new module. We hope you enjoy your studies. This document specifies the
assessment/s for this module. We want you to be successful at the highest possible levels.
You should find the assessment/s to be clear, relevant, accessible, appropriate and
challenging.

From September 2017, all assessment briefs have a set structure. So, you will become
familiar with the 8 main sections in them. This assessment brief tells you:

1. what the module is about overall

2. what the module Learning Outcomes are
3. what assessment/s you must pass, in order to successfully complete the module
4. what you need to do in the assessment/s
5. how your work will be assessed and marked
6. how to present your work for marking
7. where to access the University of Derby Assessment regulations
8. where to get other assessment-related help and support.

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 1. Module Overview
All modules have an overview. This gives you an indication of the aim or purpose of the
module, and it’s content. This module’s overview is below.

The analysis of financial statements can tell us a great deal about the health of a company
and its ability to deal with future challenges. This module concentrates on using the financial
information available to assess the relative strengths of companies and to assess the
impact of outside forces on their viability. Analytical and forecasting skills will be used to aid
decision making. On successful completion of this module, you will be able to:

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 2. Learning Outcomes
All modules in UK Higher Education have learning outcomes that you will study towards and
then demonstrate you have met them. In order to do this, you will draw on many factors such
as:

 your prior learning and experience

 the module learning units and task
 your wider reading, reflection (and possibly practice)
 and, also the expertise of your tutors and other students.

In most modules, it will be clear exactly which of these learning outcomes is assessed in
which of the assessments you have to submit and pass.

On successful completion of this learning, and this module, you will be able to:

1. Analyse financial statements to make decisions on the strength and

adaptability of a business
2. Evaluate the influence of internal and external factors on the company’s
future prospects

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 1. Assessment types used in this module
Formative Assessment
Formative assessments and activities are opportunities for you to apply, practice and make
sense of the learning materials and content that you have worked with. These will mainly be
located in the End of Unit Activities.

We have written these to help you to (for example) practice some academic or professional
skills, such as referencing, literature searching and analysing materials. You can choose
how much time and effort you put into these activities.

These may take the form of individual tasks, such as: reading some text, or watching a
video and documenting your reaction to it; responding to some discussion points on the
discussion forum; considering a case study; or, participating in a live online classroom
session.

The main aim of formative activities is for you to receive feedback on your contribution,
performance, or progress that will help you prepare for and complete your final summative
module assessment.

All modules you take will vary in several ways, and the type of feedback you get for each
formative assessment or activities will vary too. If your tutors give you marks as part of the
feedback, these will not be counted in your final module grade.

Summative Assessment
Summative assessments are the pieces of coursework that you must complete which
contribute towards your final grade in this module. If you have a Support Plan you can
discuss with your module tutor what reasonable adjustments, you need.

Summative assessment in this particular module is via two pieces of submitted work.

You will be expected to submit your summative assessments via: submission of completed
reports via the Turnitin assessment points on the Assessment page in My Learning section
of the module, or the Assessment Handler.

You should take the feedback that you receive from the completion of summative
assessments in this module and use it to help you improve your performance in future
assessments.

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 2. Specific Assessment Component Guidelines

Assessment
description: Analysis of financial statements

Assessment Assessment Assessment Assesses module

Component: weighting: limits: learning outcome/s:

CW1 50% See Below 1

Last submission Date/Time: Provisional feedback released:

By 01.11 2023 23.59 hrs GMT 3 weeks later

Detailed guidance:
Analyse the financial statements of Marks and Spencer plc. Your analysis should include:

 A financial analysis that covers 2021 and 2022; and

 An analysis of the company’s place within the industry sector.

You should include a copy of the financial statements for Marks and Spencer
plc for the last two years, (that is, 2021 and 2022 ) which should include, a
statement of comprehensive income ('income statement'), statement of financial
position ('balance sheet') and statement of cash flows ('cash flow statement') in an
appendix to your assignment.

The work, which will be largely numerical and graphical, is to be completed individually.

The word count for this assignment is 1500 words +/- 10%

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 Coursework 2

Assessment
description: Evaluation of future prospects

Assessment Assessment Assessment Assesses module

Component: weighting: limits: learning outcome/s:

CW2 50% See below 2

Last submission Date/Time: Provisional feedback released:

By 06.12.2023 11.59 GMT 3 weeks later

Detailed guidance:
Analyse and evaluate the predicted future success or failure of Marks and Spencer plc. Your
analysis and evaluation should be based upon:

 The analysis conducted in assignment part one

 Internal and external factors that are likely to affect the financial
performance, financial position and share price of Marks and Spencer
plc.

The word count for this assignment is 2,000 - 2500 word +/- 10%

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 University of Derby Online Learning

3. Feedback, marking criteria and grading of your

assessment
This section tells you how the marker will assess your work fairly. All markers aim for our
feedback to be: timely, individual to you, helpful, empowering and manageable.

They will also offer you opportunities to discuss the marking criteria they intend to use, and
the type of feedback they intend to give you. You should create a shared understanding of
this with them and your peers during the course of the module. They may also give you
opportunities to assess your own work and the work of your peers. Look out for these
opportunities.

Assessment markers can give you feedback and allocate marks to you using a range of
methods and tools that are appropriate to the specific module and assessment. The marker
may make comments within your script (in bubbles) and may also give you written
comments in the long box. They may give you a form of audio or video feedback.

When they give you feedback on your assessment, as a minimum, your marker will tell you:

 if and how you have met the relevant learning outcomes

 the areas within which you did well in this assessment (they will commend you)
 the areas you could have improved in this assessment (they will make suggestions)
 what activities you can work on to help you in your next studies (you can take these
ideas forward with you, and may discuss them with your Personal Tutor. You can
also build them into your Action Planning.

In this module specifically, they will use the following tools. This feedback and marking
structure will be specific to each component as relevant.

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Assessment Brief 6AG512 Financial Statement Analysis

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 Feedback Rubric CW1 & CW2
Category Unsatisfactory Satisfactory Good Very Good Excellent
35 -39% 40 -49% 50 – 59% 60 – 69% 70 – 100%

No evidence for Explains/demonstrates financial Explains /demonstrates Explains/demonstrates financial Explains/demonstrates

Subject Matter understanding ideas, concepts and principles with financial ideas, concepts and ideas, concepts and principles financial ideas, concepts and
Understanding limited accuracy and irrelevant principles with some accuracy accurately and relevant examples principles highly accurately
examples and relevant and relevant examples
25% examples
No evidence for Compares and breaks down Compares and breaks down Compares and breaks down Compares and breaks down
Critical Analysis analysis analysis and theories, models, analysis and theories, models, analysis theories, models, graphs, analysis theories, models,
graphs, calculations, and graphs, calculations, and calculations, and arguments into graphs, calculations, and
30% arguments into their elements with arguments into their elements their elements with accuracy arguments into their elements
difficulty with minimal difficulty with high accuracy

Synthesis No evidence for Integrates relevant financial Integrates relevant financial Integrates relevant financial Integrates relevant financial
synthesis knowledge and concepts from knowledge and concepts from knowledge and concepts from knowledge and concepts from
20% diverse perspectives with little diverse perspectives with diverse perspectives with depth diverse perspectives with
depth and breadth some depth and breadth and breadth depth and breadth from a rich
source
Evidence of Wider No evidence of Little evidence of research having The research has identified A good variety of academic The research has been done in
reading research been done. Few sources of some of the most obvious literature have been sourced and a diligent and creative fashion.
information or data used; sources relevant research sources, and used competently in the report. A wide variety of relevant
20% used are not relevant to answering these have been utilised to The sources are relevant and up contemporary sources has
the question set. No evidence of achieve elementary analysis. to-date been used in a highly
current information included Evidence of some of the competent way
sources being current

Presentation and unsatisfactory satisfactory attempt to show good evidence of a clear Very good evidence of a clear Excellent evidence of a clear
English evidence of a clear evidence of a clear structure and structure and common thread structure and common thread structure and common thread
structure no common common thread running through running through the essay running through the essay running through the essay
5% thread running the essay
through the essay

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 4. Assessment Presentation

When marking this assessment, the markers will also be looking for the following.

▪ Legible presentation.
▪ Good use of spelling, grammar and language throughout.
▪ Appropriate focus, meeting learning outcomes/assessment criteria.
▪ Logical progression and structure of arguments.
▪ Evidence of a range of relevant supporting reading.
▪ Use of accurate, evidence-based information to support the arguments made.
▪ Follow normal Academic Regulations in terms of Academic Offences, style and
language.
▪ Use of the appropriate system of referencing and may include a bibliography that lists
all resources referenced.
▪ A declaration statement which says you have checked your Turnitin originality report
and that you are certain that the work is your own (and has never been submitted for
marking before by you, or anyone else).
▪ A statement that says you have maintained the confidentiality of clients/customers and
persons associated with them, including colleagues and organisations.

You will note that most of these will have been incorporated within the marking criteria (on
the previous page) and marks will have been allocated to them. Different modules will give
different priority to these.

Your reports must:

 Include a title page with:
 The programme title.
 The module title.
 The module code.
 The name of the Online Tutor.
 The student name, number and date.
 State the word count.

This module uses a grading scale applicable to Level 6 as per the University Credit
Framework.

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 University of Derby Online Learning

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Assessment Brief 6AG512 Financial Statement Analysis

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 University of Derby Online Learning

5. Assessment regulations
The standard University assessment regulations apply for this assessment. Please note that
in line with the University common assessment regulations, failure to submit coursework (i.e.
non-submission) could lead to you failing the module.

Details of assessment regulations are available at:

https://www.derby.ac.uk/about/organisation/academic-regulations/ (sections F and E).

Work Submitted late, will be marked according to University regulation, please see the
University guidance on Late Submissions.

6. Where to get other help to do your assessment

During the course of the module your tutor will offer you a range of help and support. There
are contact details for them within the module.

Other colleagues will offer help and guidance on the Student Portal.

In addition, the Academic Administrators will post helpful notices on your module
announcement board.

You could also use the following links if you want extra help with:

Referencing and avoiding making an academic offence

Study Skills

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