Critically discuss three internal users and three external users of accounting .

Subject:Accounting Theory and Practice

Requirements

You will be analysing any Quoted company on the FAME database. Using your chosen company’s Financial Statements, answer the following questions.
In order to answer the questions below, you will need to access the last three years financial statements of your chosen company from FAME (2012 to 2015 or 2011 to 2014 if the 2015 financial statements are not completed).

Question 1

Critically discuss three internal users and three external users of accounting information for your chosen company.
Your answer should include not only the users but their needs, requirements and the importance of the financial information for their key decision-making.
(30 Marks)

Question 2

Critically discuss the primary objective and five secondary objectives of your chosen company.
Whilst analysing these objectives critically provide evidence of their success or even failure.
(30 Marks)

Question 3

Critically analyses two ratios in the following areas between 2011 and 2014 or 2012 to 2015 from FAME on your chosen company:
• Profitability
• Efficiency
• Financial/Stability
• Investor

An analysis of each ratio is required along with a benchmark of the results to the previous year together with suggestions of improvement or reasons for decline.
(40 Marks)
Plagiarism

Plagiarism is when you take the ideas, thoughts, words or inventions of someone else and present them as your own. It includes copying from fellow students as well as from books, and taking ideas and images from others as well as their actual words. It is a very serious academic offence.

You must ensure that all work submitted for assessment is your own, and has not been previously submitted for any other award or module. When you use source material, either quote it directly using quotation marks, or summarise or paraphrase it in your own words, and cite your source in the text or footnotes. If you take up an idea from someone else, or wish to discuss someone’s critique of a particular theory, you must again cite the source. Only your own original thoughts and evaluations should remain unreferenced.

Each subject discipline tends to have its preferred method of referencing other sources. You should consult your Award or module tutor for advice and see the section on referencing in this Handbook.

Plagiarism is an infringement of University Regulations. If you are found guilty of plagiarism, you may be failed in the complete stage of the award, and in extreme cases may be discontinued.

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