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Updated - Group Assignment - (30 Sep 2024)

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43 views4 pages

Updated - Group Assignment - (30 Sep 2024)

Uploaded by

hongvuongnhan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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GROUP ASSIGNMENT –

INTERNATIONAL FINANCIAL ACCOUNTING 2


(5 members for one group)
Part A Relating to the corporations, you must clarify the right issues and bonus issues
with some requirements (3 marks)

a/ Definitions?

b/ Journalizing the bonus issues and right issues?

c/ How does it impact to the financial statements when the company do the right issues/
bonus issues?

d/ For the corporation, if the company allows to do both the right issues and bonus issues,
you have two options

o Option 1: do the right issues first and then do the bonus issues
o Option 2: do the bonus issues first and then do the right issues

Which option is the best choice for the company for increasing capital, and give
explaination?

Part B Analysis Financial ratios

You are required to choose the financial statements of one listed company in Vietnam
from 2020 to 2023 . Based on these statements, the following requirements should be
completed in the Word file. Show the data and calculation in a separate Excel file.

1. Based on the financial ratios that are studies in international financial accounting 2,
you must analyze and calculate these ratios (which are shown on how to make the
results from the excel file including the formulation) ? after that show your comments
(choosing 8 items in 12 given items for analysis)
2. Calculate the following index:

a. Tangible Fixed assets divided by total assets.

b. Leverage ratio
¿
c. Investment of ¿ assets❑ Total assets

d. Cash divided by total assets.


e. Business cycle = [(Average of accounts receivable*360)/Net revenues] +
[Inventory average*360)/Cost of goods gold]

3. Based on the calculated ratio of each company in part B, please give comments for
comparison between another competitor (a company) and/or with average industry
ratios (can follow the required HOSE or HNX classifications).

DEADLINE: Saturday 5 November 2024

Submit on MSTEAM include 2 files (in each files need list: students ’name,
student’s class, student’s ID, student’s email, students’s task) - , before 21 PM

- File excel (include data + calculation for each ratio) - Example: Group
name – industry field.docx

- File word (analyses about each company, and compare together) -


Example: Group name – industry field.xlsx

Submit hard copy in class on Monday 4 November 2024


Industry fields: can refer to the following link or the other websites
https://www.hsx.vn/Modules/Listed/Web/Symbols
- Consumer Staples/Hàng tiêu dùng thiết yếu | Household & Personal Product/Đồ
gia dụng và cá nhân
- Consumer Staples/Hàng tiêu dùng thiết yếu | Food Beverage & Tobaco/Thực
phẩm, đồ uống và thuốc lá
- Utilities/Dịch vụ tiện ích | Utilities/Dịch vụ tiện ích
- Health Care/Chăm sóc sức khỏe | Pharmaceuticals, Biotechnology & Life
Sciences/Dược phẩm, Công nghệ sinh học và Khoa học thường thức
- Health Care/Chăm sóc sức khỏe | Health Care Equipment & Services/Dịch vụ và
thiết bị chăm sóc sức khỏe
- Consumer Discretionary/Hàng tiêu dùng | Consumer Services/Dịch vụ tiêu dùng
- Consumer Discretionary/Hàng tiêu dùng | Consumer Durables & Apparel/Hàng
tiêu dùng và trang trí
- Industrials/Công nghiệp | Capital Goods/Hàng hóa chủ chốt
- Industrials/Công nghiệp | Commercial & Professional Services/Các dịch vụ
chuyên biệt và thương mại
- Materials/Nguyên vật liệu | Materials/Nguyên vật liệu.

MARKING GUIDES
1-5 6-8 8-10 Notes
Average Good Excellent
QUESTIO  Calculate  Calculat  Calculate The maximum
N 1,2,3 the ratio e the ratio the ratio is 10 marks.
 Compare  Compare  Compare Based on the
through out the through out the through out the individual
years of a years of a years of a assignment, the
company. company. company. group leaders
 Compare  Compare  Compare will decide each
to another to another to another contribution
company and company and company and percentage in
average average average the group
industry’s ratios industry’s ratios industry’s ratios assignment.
=> Analyse + => Analyse + => Analyse +
comments comments comments

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