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AC06-2 – Management Accounting

by | May 24

Submission Deadline
Marks and Feedback

Before 6pm on:
15 working days after deadline (All Levels)

Module title & code
AC06-2 – Management Accounting

Assignment number and title
Individual Report

Assessment type
Individual report

Weighting of assessment

Module learning outcomes
1.Knowledge and Understanding Explain various management accounting techniques used by organizations for planning, recording and control purposes.
2. Skills and Abilities Demonstrate practical skills to create, organize and interpret data and information into meaningful accounting information reports.

What am I required to do in this assignment?

A Budget is a quantified plan of action for a forthcoming accounting period. A budget is a plan of what the Organisation is aiming to achieve against what it had set as a target. In this assignment you are expected to write a reflective report incorporating the following: An ideal introduction covering importance of budget. Critical discussion on the benefits, drawbacks and process of budgeting. You are required to prepare an incremental budget for the next two years of any listed manufacturing company in Oman based on the income statement which can be downloaded from Muscat Securities Market website (www.msm.gov.om), taking into consideration the impact of covid-19 on the company’s profitability. A detailed discussion on the budget prepared explaining the factors that you have considered with clear rationale for the variations.


Submission At the time of submission, you need to make sure that the assignment is your own and all the sources have been acknowledged. Submission will be done via Turnitin Link on MOVE.

Is there a word limit (Number of Words ± 10%)?


What do I need to do to pass? (Threshold Expectations)

Shows sufficient grasp of the subject to be acceptable. Tends to be descriptive. The calculation should be relevant to the area with correct answer.

How do I produce high quality work that merits a higher grade?

Strongly analytical. All important points are covered and correct calculation. Arguments should be supported by examples and evidence, objectively presented and evaluated, Well-structured and well written, without noticeable grammatical or other errors.

How does assignment relate to what we are doing in scheduled sessions?

By developing ability to prepare relevant statements and reports by applying Cost and Management Accounting techniques. Analyse and evaluate data from different cost and management accounting systems, to enable business decision making, planning and control.

How will my assignment be marked?

Your assignment report be marked according to the threshold expectations and the criteria on the following page. You can use them to evaluate your own work and estimate your grade before you submit.

Weighing (%)
Sub Standard / No Attempt (0 Marks)
Poor (20 Marks)
Satisfactory (40 Marks)
Good (50 Marks)
Very Good (60 Marks)
Excellent (70 Marks)
Outstanding (100 Marks)

Understanding of Issues
No evidence of understanding the issues.
Limited evidence of understanding the issues.
General understanding of the various issues.
Good understanding of the various issues.
Evidence of very good understanding of various issues.
Evidence of excellent understanding of various issues and provides support to the discussion.
Evidence of exemplary understanding of various issues and provides support to the discussion.

Calculation and Analysis.
Lack of analysis of information. No discussion is evident. calculation not relevant to the area without the correct answer.
The discussed tasks are completely out of focus.
Task are not properly addressed.
Limited evidence of critical evaluation of material.
calculation part relevant to the area without the correct answer with poor analysis of information.
Use of a range of appropriate sources. but without critical evaluation, or missing some significant items
Evidence of a general critical stance. Evidence of limited critical evaluation in some areas, with some lost opportunities or misunderstandings.
There is good evidence for critical analysis and reasoning in some areas.
Evidence of critical evaluation in some areas, although some calculation not evaluated.
Very good application of the information to the case. There is evidence for in-depth analysis of data and calculation However, all tasks are not consistent in analysis and can be presented in a better manner.

Excellent analysis of the information and precise application to the case. Critical reasoning is evident while discussion of all the tasks. With correct calculation

Critical reasoning is consistently evident across the discussions. The tasks have exemplary discussion and detailed narration. With correct calculation.

Presentation and structure. Clear logical structure.
The report is unorganized to the point of being virtually unreadable. Lacks cohesion and orderly flow.

The assignment has unacceptable failings in structuring and / or clarity of written expression

Though discussion of the ideas is clear, a coherent flow of thought is not evident.
The assignment has failings in structuring and / or clarity of written expression, which impair its capacity to communicate
Frequent compositional errors or misspellings, but the report can be read
Evidence for a coherent presentation is evident, but lacks uniformity throughout the essay.
While the assignment has some failings in structuring and / or clarity of written expression, these do not impair its capacity to communicate More than occasional errors or misspellings

A generally well-structured and expressed assignment, that communicate clearly.
Well executed. Few grammar or writing errors. Reads easily.  Is fairly well organized

An assignment whose clear structure and expression significantly enhances its argument
Reads easily. Is well organized

The structure is exemplary .Execution is excellent. Discussions are free of grammar or writing errors. A clear layout augments the presentation.

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