Auckland University of Technology 365000 Accounting for Decision Making

Week Eleven – Writing PracticeRevision weeks 6, 7 & 8

Written Report - Submission1. Go To Blackboard > Assessments > 50% REPORT > 365000 Report2. Click View/Complete 3. Submit your Written Report into Turnitin:

a. Fill in your detailsb. Browse for your file and upload your word documentc. Upload your file. This should take less than 5 minutes.d. Confirm that this is the file you would like to submit. Ensure you check through to make

sure it is your final version.e. Confirmf. Print or save a copy of your digital receipt.

Presentation - Submission1. Go To Blackboard > Assessments > 50% REPORT > 365000 Presentation2. Click 365000 Presentation3. Submit your Presentation:

a. Browse for your file and upload your video file. Ensure you have viewed it to make sure it is complete.

b. ‘Submit’ your file.

Report Format (Revision week 7)

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Auckland University of Technology 365000 Accounting for Decision Making

Report structureRevision weeks 6 & 7

Written Report - Template1. Download the compulsory Template from:

Blackboard > Assessments > 50% REPORT > 40% Written Report2. Name your word document file [.doc or .docx]:

– Last name first name student ID e.g. Smith John 1234563. Update the Header with your name and student ID.

Report Title page (not in word count) • You must utilise, read and sign the Title page in the template.• Type Full Name of the Company• Enter your: name, ID and workshop stream number• Read the Statement of Academic Honesty• Then sign the Statement of Academic Honesty and date it, as an acknowledgement that you

confirm all the statements.

Statement of Academic Honesty• This assessment has been written by me and represents my own work.• This work has not been previously submitted.• All sourced information has been appropriately acknowledged and APA referenced.• I permit this assessment to be copied for academic processes (such as moderation).• I have retained a copy of this assessment electronically.

Table of Contents (not in word count) • Appropriate numbering system• Descriptive heading• Page number

Introduction (not in word count)

• ‘Set the scene’• Brief introduction as to the demographics of your recent immigrants.

Part I –Economic performance - Interpretation of financial statement trends• Part I Appendix A completed in workshop weeks six, seven and eight.• Prepare a trend analysis and interpretation of the key accounting ratios based on the

company’s latest financial statements & ratios calculated as well as those available on the available online through AUT’s NZX Company Research database

• Comment on the trends in: Profitability; Liquidity / Activity; Leverage; Cash flow.

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Auckland University of Technology 365000 Accounting for Decision Making

Part II – Social & Environmental performance – Analysis and decision-making (Covered in Lecture week 10)

1. Analyse any social and environmental performance that your allocated company does (or should do).

2. Would you decision differ if you only use economic performance to make your investment decision? Explain why or why not?

Part III – Share market – Analysis and Interpretation of share market trends (Covered in Lecture week 11)

• Complete Appendix A – Share market factors. Calculate one set ratio.• Prepare a trend analysis and interpretation of the key share market ratios based on the

company’s share market data & ratios available on the NZX Company Research database.

Part IV – Buy / Not buy Decision – Decision-making• A conclusion as to your buy/not buy decision in terms of your hypothetical audience of recent

immigrants to New Zealand.• This must include a decision as to whether the shares are best suited to investors looking for

Income or Growth.• Justify your buy/not buy decision from Part I, Part II and Part III i.e. no new material.

References (not in word count) Appropriately APA reference all your authoritative sources

Appendix A – Company metrics (not in word count) 1. Access NZX Company Research via AUT Library Database.2. Complete Appendix A ‘Headings’ 3. NZX Research Centre:

1. Company Research2. Ticker i.e. issuer code - three letters

4. Input from ‘Annual Report Financials’5. Calculate the five ratios required i.e.

i. ROSF: NPaT / Opening Equity %ii. Efficiency %: EBITDA / Total Revenue %

iii. Operating Cash Flow Margin: Net Operating Cash flow / Salesiv. Cash Flow Ratio: Net Operating Cash flow / C.L %v. Dividend Cover: DPS / EPS %

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Auckland University of Technology 365000 Accounting for Decision Making

Reference styleRevision week 7

What is referencing?• Referencing is the acknowledgement of the source of any material (other than one’s own

ideas) used by students in their work. • The source material used could include: other people’s ideas, research, diagrams and any

other evidence use to back up or develop a point being made. • Failing to acknowledge sources through citation and referencing can lead to charges of

plagiarism.

APA (6th ed.) referencing• References appear in the two places in your Report:

o In the main body of the Report: This is a short, AUTHOR-DATE style reference e.g. “This way of writing is considered best (Smith, 1999).”

o In the reference list at the end of the Report. This is a FULL detail of the reference mentioned (cited) earlier in the short version e.g. Smith, J. (1999). Academic Writing. London: Collins.

• Learning to use citation and referencing correctly is the best protection against charges of plagiarism.

• You have a responsibility to ensure that your work is properly referenced before it is submitted.

Useful sources & links• AUT Library: http://www.aut.ac.nz/being-a-student/starting-out/undergraduates/academic-

information/academic-and-study-support/student-learning/student-learning-centre-learning-resources/referencing

• APA Interactive from Massey University: creates customised examples of APA references and in-text citations. http://owll.massey.ac.nz/referencing/apa-interactive.php

• APA 6th formatting guides at AUT Library- http :// http:// aut.ac.nz.libguides.com/APA6th • Visit AUT’s Student learning centre for further assistance.

APA REFERENCING PRACTICE

Required: Using the APA Interactive from Massey University http://owll.massey.ac.nz/referencing/apa-interactive.php APA reference:1. Your company’s annual report; i.e. via AUT database: NZX Company Research

2. Newspaper article on your company; and i.e. via AUT database: New Zealand Index

3. Reserve Bank outlook on economy (you will need to find this on their website). i.e. via www.reservebank.govt.nz > Directory of statistics table > Economic indicators

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Auckland University of Technology 365000 Accounting for Decision Making

PlagiarismRevision week 7

• It is expected that all students will use their own words when completing the report.• All words quoted or copied from another source MUST be APA referenced.• All Written reports must be submitted to Turnitin via AUTonline.

• To represent other people’s ideas as your own• This is a serious offence• It may result in disciplinary action e.g.

• Lost marks• Failed assignments• Expulsion from the course

• Proper referencing of your work shows your intention to avoid plagiarism. • AUT requires you to use the APA 6th edition style for referencing

WRITING YOUR REPORT1. PLAN your answer.

2. GATHER authoritative support.3. WRITE Parts I, II, III & IV.

4. PRESENTATION should be appropriate.5. EDIT to ensure the 2,000 word limit is met

e.g. remove verbose wording, repetition.

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Auckland University of Technology 365000 Accounting for Decision Making

Writing techniques Revision week 8

Format of Written Report 1 • Have correct spelling and be grammatically correct • Be well structured • Be properly referenced • Include a reference list formatted as per the APA requirements. Please see “Referencing” for

further details. • Adhere to 2,000 word limit.

Presentation of Report• For ease of reading Times New Roman or Arial in 12 point is recommended. • Leave margins on either side of your Report i.e. margins of 2.0 cm on the left and 1.5 cm on

the right. • Use 1.5 line spacing. • Include your name, stream number and student ID number on every page as a header or

footer. • Number your pages. • Ensure all graphics, numerical data and tables are processed on a computer, clearly laid out,

cross referenced and with reference sources acknowledged using APA referencing style.

Answering & Analysing Questions• Answering the question involves analysing the question• Focus on TASK words

• These words tell you what to do such as: compare, contrast, discuss, explain, define, outline, etc. – these words can SHAPE THE STRUCTURE!

• Focus on KEYWORDS (topic words)• These words are what you are going to write about – what is the TOPIC, ISSUE or

PROBLEM?• Develop a LOGICAL structure based that ensures you clearly answer the question, e.g.:

• Define a topic and expand on it, using research to support your ideas• Discuss points of agreement & discuss points of difference• Apply the theory to a real-life situation or case where relevant

Critical thinking• Critical thinking refers to acknowledging the strengths and weaknesses of an idea. • Sometimes the terms “critical analysis,” or “critical examination,” is used but they mean the

same thing. Common faults in critical thinking• Lack of authoritative evidence/sources• Relying only on Wikipedia, Investopedia and Blogs.• Describing something, rather than critically analysing it.

Supporting your arguments• The ideas you have for your report should come from GOOD, SUITABLE authoritative sources.

Use American Psychological Association (APA format) to acknowledge where you got these ideas from.

1 * AUT (2015) Business Programmes Assessment and Study Handbook, p. 9

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Auckland University of Technology 365000 Accounting for Decision Making

Writing practice – Report Part IRevision week 8

Writing paragraphs:Paragraph writing using e.g. the “T.E.E.” structure i.e. ensure words supported by numbers

OR the “I.T.E.” structure i.e. Issue, Theory, Explanation.

Useful words for academic writing• Make your writing INTERESTING to the reader through varying word use (synonyms)• Make your writing EASIER TO FOLLOW (FLOW) using signal or signpost words to emphasise

or direct the reader to a point you wish to make

Words that indicate ADDITIONAdditionally, again, also, and then, as well, besides, equally important, finally, first (second, etc.), furthermore, in addition, likewise, moreover, next, similarly, what is more

Words that indicate CONTRASTAfter all, alternately, although, but, conversely, despite, even, for all that, however, in contrast, in spite of this, instead, meanwhile, nevertheless, nonetheless, notwithstanding, on the contrary, on the other hand, regardless, so, still, that being said, though, unfortunately, yet

Words that indicate SIMILARITIESAlso, comparably, in the same way, likewise, resembling, similarly.

Words that indicate LOGICAL REASONINGAccordingly, as a consequence, as a result, because of this, consequently, ergo, hence, so, subsequently, the result of this is, therefore, thus.

Words that indicate a TIME RELATIONSHIPAgain, already, at first, at length, at that time, briefly, concurrently, during this time, earlier, eventually, finally, firstly (secondly, etc.), gradually, immediately, in future, in the meantime, in the past, lastly, lately, meanwhile, next, presently, recently, simultaneously, so far, subsequently, then, until then, until now.

Words that indicate a POSSIBLE RELATIONSHIPAppears, could, implies, indicates, likely, seems, suggests, suggests a relationship between

Words that indicate EXAMPLESBy way of illustration, for example, for instance, namely, specifically, such as, that is, to illustrate, to demonstrate, thus

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Auckland University of Technology 365000 Accounting for Decision Making

Writing practice – Report Part I

(a) Efficiency % i. Quantify the movement in Efficiency % from 2014 to 2015;

The Efficiency % measures how much of BLIS Technologies’ Earnings before Interest, Taxes, Depreciation and Amortisation (EBITDA) is directly correlated with the business’s Total Revenue.

ii. Explain why that change occurred;

iii. Quantify the effect on 2015’s EBITDA

(b) Net profit after taxation i. Quantify the change in NPaT from 2013 to 2014;

ii. Explain why that change occurred.(c)

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Auckland University of Technology 365000 Accounting for Decision Making

Editing check list Revision week 8

Sentences• Have you conducted a grammar and spell check?

• Is there ONE IDEA PER SENTENCE?

• Have you avoided overly-long sentences?

• Have you read it aloud, or to a friend to proofread to pick up errors?

• Paragraphs

• Is there one main idea per paragraph?

• Is the paragraph relevant? Does it help you answer the question in some way?

• Have you used topic sentences?

• Is there a clear progression of ideas from one paragraph to another?

• Style

• Are the references correct?

• Is there appropriate use of evidence?

• Have you avoided clichés, slang, or jargon?

• Have you EXCLUDED emotive language?

…and ALWAYS check your spelling! Do NOT rely solely on ‘spell check’

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