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Financial Management, Assessment I v2.0 Last updated on 11/06/2019 by NC Page 32

Details of Assessment

Term and Year 2, 2020 Time allowed 7 Weeks

Assessment No 1 Assessment Weighting 100%

Assessment Type Portfolio

Due Date Week 7 Room

Details of Subject

Qualification BSB61218 Advanced Diploma of Program Management

Subject Name Financial Management

Details of Unit(s) of competency

Unit Code (s) and Names

BSBFIM601 Manage finances

Details of Student

Student Name Vintish Ramessu

Vintish Ramessur

Attachments area

College AAI Student ID 201838009

Student Declaration: I declare that the work submitted is my own and has not been copied or plagiarised from any person or source. I acknowledge that I understand the requirements to complete the assessment tasks. I am also aware of my right to appeal. The feedback session schedule and reassessment procedure were explained to me.

Student’s

Signature: V. Ramessur

Date: 21 / 05 / 20

Details of Assessor

Assessor’s Name NADIA CHOWDHURY

Assessment Outcome

Assessment

Result Competent Not Yet Competent Marks 29 /100

Feedback to Student Progressive feedback to students, identifying gaps in competency and comments on positive improvements:

Part A in knowledge-based questions some points can be more clarified. Part B- Majority tasks did not meet question criteria as the answers are too general and has no relevance with the case study. Did not meet requirements for presentation. Please see notes on each task. Did not meet all criteria and unsatisfactory outcome, did not attend feedback session and please see paradigm note. Marked this assessment on the last day of week 9. Never attended any class, feedback session or sent draft to review. Very poor performance.

Assessor Declaration: I declare that I have conducted a fair, valid, reliable and flexible assessment with this student.

Student attended the feedback session.

Student did not attend the feedback session.

Assessor’s

Signature: Nadia

Date: ____31_/_05____/___20_____

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Purpose of the Assessment

The purpose of this assessment is to assess the student in the following

learning outcomes:

Competent

(C)

Not Yet Competent (NYC)

1.1 Review and analyse previous financial data to establish areas which have generated a profit or loss

1.2 Undertake research to review reasons for previous profit and loss

1.3 Review business plan to establish critical dates and initiatives that will require or generate resources in the next financial cycle

1.4 Analyse cash flow trends

1.5 Review statutory requirements for compliance and liabilities for tax

1.6 Review existing software and its suitability for financial management

2.1 Use previous financial data to determine allocations for resources

2.2 Make informed estimates of new items for inclusion in budget

2.3 Prepare budgets in accordance with organisational requirements and statutory requirements

3.1 Circulate budgets and ensure managers and supervisors are clear about budgets, reporting requirements and financial delegations

3.2 Manage risks by checking there are no opportunities for misappropriation of funds and that systems are in place to properly record all financial transactions

3.3 Review profit and loss statements, cash flows and ageing summaries

3.4 Revise budgets, as required, to deal with contingencies

3.5 Maintain audit trails to ensure accurate tracking and to identify discrepancies between agreed and actual allocations

3.6 Ensure compliance with due diligence

4.1 Ensure structure and format of reports are clear and conform to organisational and statutory requirements

4.2 Identify and prioritise significant issues in statements, including comparative financial performances for review and decision making

4.3 Prepare recommendations to ensure financial viability of the organisation

4.4 Evaluate the effectiveness of financial management processes

Assessment/evidence gathering conditions

Each assessment component is recorded as either Competent (C) or Not Yet Competent (NYC). A student

can only achieve competence when all assessment components listed under “Purpose of the assessment”

section are recorded as competent. Your trainer will give you feedback after the completion of each

assessment. A student who is assessed as NYC (Not Yet Competent) is eligible for re-assessment.

Resources required for this Assessment

• Computer with relevant software applications, access to internet and weekly eLearning notes

Instructions for Students

Please read the following instructions carefully

• This assessment has to be completed In class At home

• The assessment is to be completed according to the instructions given by your assessor.

• Feedback on each task will be provided to enable you to determine how your work could be improved. You will be provided with feedback on your work within two weeks of the assessment due date. All other feedback will be provided by the end of the term.

• Should you not answer the questions correctly, you will be given feedback on the results and your gaps in knowledge. You will be given another opportunity to demonstrate your knowledge and skills to be deemed competent for this unit of competency.

• If you are not sure about any aspects of the assessment, please ask for clarification from your assessor.

• Please refer to the College re-assessment for more information (Student Handbook).

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ASSESSMENT BRIEF

In this assessment task, you will use your skills and knowledge to undertake budgeting,

financial forecasting and reporting and to allocate and manage resources to achieve the

required outputs for the business unit. You work will also include contributing to financial bids

and estimates, allocating funds, managing budgets and reporting on financial activity.

The assessment is divided into three parts and weight allocations as below:

PART A: WRITTEN REPONSES – 25%

PART B: MANAGE FINANCES PROJECT ON A SIMULATED WORK ORGANISATION – 65%

PART C: PRESENTATION OF AUSTRALIAN HARDWARE FINANCIAL ANALYSIS – 10%

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PART A: WRITTEN REPONSES – 25%

Instructions: This part of the assessment comprises the knowledge testing required for the unit

BSBFIM601. This part includes 8 questions and you must respond to all. Use the spaces below to

respond to the questions. Weights and marking allocations are in the marking allocating table.

Question 1. Planning for financial management. (2 marks)

Explain why it is necessary for all business organisations to have effective financial

management systems and explaining how the information held in financial management

systems contribute to ongoing business performance and business planning.

By means of an effective financial management systems which the business utilizes to keep an eye

and administer its profits, operating cost, as well as possessions with the intention of earning

maximum earnings in addition to make certain the sustainability of the business. In view of the fact

that it is foremost and considerable duty of owners and business managers of the Financial

management of their business for the reason that these activities of each characteristic of a industry

does impact on the company's financial performance as well as is obliged to be appraised and also be

in command of by the business owner. In favor of a company to accomplish something, it is significant

that with the aim of having well-organized managerial arrangement which is associated with the

principles and intention of the business.

Explanation is not fully clear , can add more examples.

Question 2. Establishing budgets and allocated funds. (3 marks)

a) What is a Budget?

b) What data might inform a new budget?

c) How does analysis of previous financial data assist projected resource estimates and

allocations?

A budget is a judgment of income as well as operating expense for a particular duration of the point in

time. Budget is accumulated and re appraised after a particular moment in time period. Various

corporations and institutes are making use of budgets as an internal piece of tool and are exploited by

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organization. Additionally, budgets are frequently not obligatory for exposure by outer third parties

from the business who is not directly involved in the business. Constructing a expenditure plan also

called budgeting does permit you to settle when moving ahead in future whether you will have an

adequate amount of money to accomplish your things you require to do otherwise would prefer to do

them.

When choosing a new budget you must fix a timing of the budget either it could be depending on the

needs of the business such as quarterly, yearly or even monthly.

When entering fixed costs you will have need of approximating expenses which remain fixed in that

time frame such as salary, rent, and insurance as well as several other identified costs. In variable

cost you will have to add those cost which are fluctuating such as the material cost and direct

expenses on utilities. You can determine the amount of money which is spent on the fixed and

variable expenses over the budgeting period of time. In addition to it you can accumulate your income

in that budget period so that you can manage and review the budget effectively. Once the business is

running smoothly you can have evaluation of the past time to anticipate an idea of having income for

that budgeting period against expenditure.

Administrator of the budgets calculate approximately the revenues, operating cost and keep an eye

on company expenditure as a result that it will not cause to diverge from the budget. Therefore it is

essential to have fine financial management systems as well as processes for following the utilization

of expenditures which are essential for company so that resources are utilized in most efficient way.

The analysis of previous financial data helps in monitoring that expenditure which is essential. In view

of the fact that managers authenticate expenses next to objective however it also assist to recognize

varying examples otherwise state of affairs that need corrective action in the budgeting process.

Relevant

Question 3. Implement Budgets. (4 marks)

a) How do profit and loss statements cash flow and using aging summaries contribute to

new budgets?

b) How can you ensure that managers and supervisors in the organisation understand

the budget and understand their reporting requirements with regard to financial

management?

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c) Budgets are used to identify and track discrepancies between agreed and actual

allocations. Explain.

d) How do budgets contribute to analysis of existing financial management approaches?

Budgets are used to recognize and track discrepancies among approved as well as genuine

provisions. In view of the fact that forecasts financial statements gives an approximation of company

financial position. Through these financial statements historical information you contrast and outline

the definite outcomes accomplished. Financial statements are more often than not produced monthly

as well as at the end of the financial year. This enables you to be in charge of and advance your

business.

Financial reports such as profit and loss, balance sheet, income and overheads reports, cash flow

statements as well as debts and creditor reports are produced for accounting information as well as it

permits you to incorporate financial considerations interested in day by day business management. It

is a constant procedure to make certain that intentions are being met as specified on the budget.

Managing a budget is not about just keeping the records. As budgetary allocations are essential

workings to yearly budgets, or else making financial arrangements, of all business. They designate

the rank of possessions a business is to mention to a department. Devoid of allocation restrictions,

overheads can go beyond returns moreover these results in financial deficit. Businesses and

managements functioning with budgets are required to comprehend how they are made use of and

the restrictions they offer.

A budget provides a road map for performance that offers detailed information about expected

outcome that a proactive manager can use to guide decisions toward desired goals. Without a

budget, one can never implement any financial management approaches. It translates the activities to

be undertaken in a financial management approach into monetary values. An effective manager is not

just looking to meet budget, but also looks for ways to improve. With weekly or monthly performance

numbers compared to budget, a manager is a first-level systems analyst for operations.

Relevant

Question 4. Explain financial probity. (3 marks)

Financial probity denotes to a severe compliance to a code of ethics based on unconditional sincerity,

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in particular to profitable (financial) affairs as well as outside officially permitted necessities. A

financial probity ensures to engross in investigating of widely accessible records. This demonstrates

two effects. First of all, there is a fundamentally held documentation of public who have been affirmed

broke as well as have not until now been set free from impoverishment.

Need more details

Question 5. List at least 10 forms of legislations and conventions (Australian, international

and/or local) that could apply to financial management. (3 marks)

1. The Public Finance Management Act (PFMA), 1999

2. Audit Act 2008

3. Multilateral Investment Guarantee Agency Act 1997

4. Charter of Budget Responsibility Act 2007

5. Financial Management Act 2016

6. ASIC Class Order 98/98

7. Structured Infrastructure Investment Review Process (SIIRP)

8. Financial Management (Consequential and Transitional Provisions) Act 2017

9. Treasury (Borrowing) Act 2016

10. Unclaimed Money Act 2015

Need more relevant legislation

Question 6. Personnel working in the financial services division of a company need to

understand and be able to explain principles of accounting and financial systems (Accounting

and Financial Information Systems- AIS and FIS). What are accounting and financial

management systems and how do they assist business operations (2 marks)

A financial management system is the methodology and software that an organization uses to

oversee and govern its income, expenses, and assets with the objectives of maximizing profits and

ensuring sustainability. Accounting and financial management systems help in a more rapidly verdict

process, enhanced planning, additional well-organized business, a cutthroat advantage with

competitors, as well as consent to for integration. The ultimate accounting and financial management

information system is predictable to

• Make available organization reporting to correct levels.

• Predictable to hold up guiding principle decisions in the organization.

• Should smooth the progress of the preparation of financial statements.

• Should sustain the research and implementation of budgets.

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• Should make available data for budgeting, examination and exposure.

Does not meet question requirement

Question 7. Explain the requirements for each of the following: (3 marks)

a. Goods and Services Tax

b. Company Tax

c. PAYG

GST would consider with a particular inclusive tax, carrying it all beneath a particular shelf. GST is

predictable to carry jointly circumstances economies as well as perk up taken as a whole trade and

industry growth of the nation. GST is a wide-ranging indirect tax charged on production, transactions

as well as utilizations of supplies along with services at the nationwide level. GST will restore all

indirect taxes charged on merchandise as well as services.

It is a direct tax obligatory by a authority on the returns or funds of business or equivalent officially

permitted body. All companies are indebted to disburse tax on their returns; which is, the trading

business is required to reimburse tax on the earnings of the business.

All Australian taxpayers who report $4,000 or more gross business and/or investment income in their

tax return are involuntarily legally responsible for PAYG. Preparation ahead for your income tax is

imperative to help out you to maintain a well cash flow. This is assisted by Pay as you go (PAYG)

installments. By means of creation through regular payments (installments) all the way through the

year you would not be paying a huge tax bill while you file your taxbill.

Relevant

Question 8. Scenario for audit reporting. (5 marks)

You have been asked to act as a project manager to assist with data collection, provide data,

ensure that any other assistance is provided and collaborate with regard to writing the audit

report

During the year the organisation transacted a number of mergers and acquisitions. You have

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been asked to pay special attention to the acquisitions and to check the due diligence

processes. You also need to determine whether any changes and adjustments need to be

made to the current budgets.

Explain what all this means and how you will manage the process.

In answering those questions, you will need to also address the following questions:

a. What is an internal audit?

Internal auditing is a self-determining, goal reassurance and business risk management as well as

discussing with activity intended to adjoin worth to and also improving the business operations.

b. How does it mitigate the risk of management frauds?

When internal audit is done it is useful to make sure that auditor is independent from the operations

we appraise as well as describes to the uppermost rank in an organization.

Internal audits make certain the business has the aptitude to continue to exist in a competitive

industry.

c. Are there particular statutory requirements that should be followed?

• An effectual, comprehensive internal auditing make an effort in assuring audit managements that a

satisfactory system of internal control exists for assurance the security of assets as well as the

consistency of data formed as a result of the monetary information system.

• Not viable working practices are acknowledged rapidly as a result they can be corrected.

• Program consequences as well as usefulness levels are of sufficiently far above the ground pre-

eminence to make understandable decision-making potential.

d. What does due diligence mean in terms of finances and financial reporting?

Due diligence is an assessment, appraisal, otherwise evaluation executed to verify the information of

a subject beneath contemplation. In view of the fact in the monetary world, due diligence have need of

an assessment of monetary records previous to entering into a planned business with a different

party.

e. What reports might be prepared for the ATO?

One must need to compute and file an income tax return every year to account your company returns

and claim subtractions. In view of the fact fringe benefits tax return are needed in order to account on

Fringe benefits tax. At the same time as GST annual tax return are entailed to report on Goods and

services tax. If the company which have no business activity to account for that point in time it can

immediately plainly make a call toward ATO's automated services to evidence the documentation.

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(ato.gov, 2018)

Relevant

PART A: MARKING TABLE (for trainer use only)

The assessor needs to use judgment in providing marks for the tasks based on learner performance.

Question/Task Number Marks Allocated Marks received

Q1 2 1

Q2 3 2

Q3 4 1

Q4 3 1

Q5 3 1

Q6 2 1

Q7 3 1

Q8 5 3

Total 25 11

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PART B: MANAGE FINANCES PROJECT – 65% SIMULATED WORK ORGANISATION & BRIEF ON THE FINANCE PROJECT

This is a series of practical and theory activities that will enable you to demonstrate skill and

knowledge – and produce end products suitable for use in the workplace. In this PART, you are

required to work on a finance management project to determine the financial condition for “Australian

Hardware” the simulated case study below. Click on the icon that includes the information on the

Simulated Work Organisation. Please only follow the below file for the case study as this is a

simulated organisation and many contents has been modified from the actual organisation to

match the criteria of this unit and students must follow the data only form this file. Click on the

icon that includes the information on the Simulated Work Organisation.

Australian Hardware - Simulated Organisation.docx

CONTEXT

In the simulated organisational context you will assume responsibility as a newly hired finance

manger of the simulated workplace environment who leads a team of finance. Your trainer will act as

your supervisor in this simulated work task. You will be progressively completing all the tasks relating

to planning for financial management; reviewing profit and loss statements; cash flows and aging

summaries; reviewing and revising the budget of this organisation, allocating funds, communicating

with your team and other stakeholders, meet compliance requirements and analysing the

effectiveness of existing financial management by providing your own recommendations.

To demonstrate competency you will need to complete all the tasks assigned to you in relation to your

personal development portfolio.

What is required?

This is individual submission and only You will work on it. You are required to explore the simulated

organisational documents (Australian Hardware) or use your own workplace (Must be within

Australia only) document, analyse the various situations mentioned within the tasks and respond to

those tasks. You are also required to

• plan for financial management

• read and review profit and loss statements, cash flows and aging summaries

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• prepare, implement and revise a budget which aligns with the business plan, is based on

research and analysis of previous financial data and cash flow trends, and meets all

compliance requirements

• contribute to financial bids and estimates

• establish a budget and allocate funds in accordance with statutory and organisational

requirements

• communicate with other people including: reporting on financial activity and making

recommendations, identifying and prioritising significant issues, ensuring managers and

supervisors are clear about budgets

• analyse the effectiveness of existing financial management approaches including reviewing

financial management software, managing risks of misappropriation of funds, ensuring

systems are in place to record all transactions, maintaining an audit trail and complying with

due diligence

• If students are preparing report on their own workplace(Must be within Australia), they

must attach all necessary documents of financial statements as financial reports,

budgets, cash flows of that organisation for the trainer to assess the report based on

those reports and must consult with the trainer beforehand. Any students unable to

follow this guideline will lead to unsatisfactory outcome.

Various stakeholders in this context (for the simulated organisation Australian Hardware)

• Finance Manager – You

• Owner/Supervisor – Your trainer

• Customers, employees and other stakeholders – Your fellow classmates

There are no specific word limits on your Finance Project but it must follow the structure illustrated

next and the complete all the tasks within the template provided. It must also include all screenshots

and appendix attachments mentioned within the tasks.

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FINANCIAL ANALYSIS PROJECT FOR AUSTRALIAN HARDWARE

Prepared by: Vintish Ramessur

Position: Finance Manager

Date: 21.05.20

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STRUCTURE, TABLE OF CONTENTS & MARKING ALLOCATIONS (For trainer use only)

CONTENT / TASK DETAILS MARKS

ALLOCATED

MARKS

RECEIVED

1. INTRODUCTION OF THE BUSINESS 8 3

2. STATUTORY REQUIRMENTS OF THE BUSNIESS 8 3

3. REVIEW AND MAKE JUDGEMENT ON FINANACIAL

STATEMENTS

10 0

4. BUDGET REVISION 5 2

5. RECOMMEND CHANGE IN BUDGET 10 3

6. FINANCIAL SOFTWARE 10 2

7. ENSURE DUE DILLIGENCE 10 2

8. OTHER RECOMMENDATIONS 4 3

APPENDIX 1 (presentation slides) N/A N/A

TOTAL 65 18

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1. INTRODUCTION OF THE BUSINESS (8 marks)

This section should include organisation descriptions, products and services, location, vision and

mission statement and its core operations. You are required to review & analyse organisational

information and policies in this section to plan for financial management.

Australian Hardware offers the best quality hardware, home wares, garden supplies and building

materials to Australia and the world. Australian Hardware is dedicated to presenting clients as well as

trades natives by means of worth all the way through on a daily basis low prices, manufactured goods

quality, specialist service, group of people engagement as well as ecological accountability. (Kim

Tremblay) Australian Hardware’s success depends on their community they serve. Australian

Hardware can simply flourish and make money and endow with prospects for job services as well as

expansion when they are actually frequently improving themselves, and their work they do. Their

mission and objective is to make available an authentic service in addition to have concentration to

purchaser needs that the clients will appreciate and promote others to buy from this business. In view

of the fact they will need to make certain a synchronized and incorporated approach towards the

performance management in the business. For this to happen they would be necessitated for

Australian Hardware to analyze organizational strategy and course of action by seeking advice from

with line managers as well as other organization stakeholders to make certain sustainable as well as

even implementation of the business arrangement through efficient accomplishment of administration

processes. (Financial and Budget Management Good Practice Guidance)

Explanation is not fully clear ,but meet minimum criteria

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2. STATUTORY REQUIRMENTS OF THE BUSNIESS (8 marks)

List and explain the application of statutory and legislative requirements as they apply to financial

management within the business operation.

Compliance with legislation and relevant government policies is a central element of public sector.

Australian Hardware ensures to monitor financial details to ensure that legal requirements are met.

(Gene B. Sperling)

Full disclosure of the processes and procedures are essential to the financial reports credibility.

Information should be disclosed in a way that enables the Finance, Audit and Risk Management

(FARM) Committee and external auditors to attest to its reliability. The management accounts are to

be prepared using Australian Accounting Standards and with regard to the Australian Income Tax Act

1986 and Corporations Act 2001. All activities will comply with the following where applicable:

• Australian Securities and Investments Commission (ASIC) operating and reporting

requirements

• Australian Accounting Standards (AAS)

• Relevant state and federal legislation

• Relevant state or federal government contractual requirements

Financial Controllers are key players within accounting departments and work alongside, Financial

Directors. Their function and responsibilities include financial accounting, preparation, reporting,

analysis, budgeting, project management and more. Their key role tends to focus on immediate

financial issues and management.

Some info missing

3. REVIEW AND MAKE JUDGEMENT ON FINANACIAL STATEMENETS (10 Marks) In this section review and analyse the profit and loss statements, cash flows and aging summaries and make a judgment on actual and projected forecasts. Did you find any significant issues? Does it meet all compliance requirements and liabilities for tax? explain your answer.

All of the Financial Reports of Australian Hardware ought to present investigation of all

revenues and payments, statement of financial position items and cash flow items in relative

to the authorized budget by those charges with governance or by board of directors.

Financial management will reflect the following:

• All activities will be manner fairly

• All activities will replicate the business tactical goals

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• All activities will be undertaken to accomplish the key objectives and financial

benchmarks acknowledged in the yearly company plan.

The primary reason Australian Hardware collect data properly in your accounting software is

to prepare financial reports that can be used for budgeting, forecasting and other decision

making processes. (How to reduce the risk of fraud: a best practice guide) In addition, these

and other reports are needed for communication to investors, banks and other professionals

that play a role in the growth of your business. Financial controls include reconciliations,

dividing the responsibilities and following the GAAP standards of accounting principles, all of

which are implemented with view toward compliance, fraud and theft prevention. The role of

the Controller is to make certain procedures are set up as it should be to administer that

course of action without errors. (EduPristine)

Does not meet question requirement

Performance Area Performance Objectives Any significant issue Compliance

Requirement

Financial

Performance

overall

Profit and loss

statement

Cash flow

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Aging Summaries

4. BUDGET REVISION (5 Marks)

Revise the budget. You may wish to use a table or display the revised sections of the budget. Once completed with the revision, explain why do you think it aligns with the business operation plan?

Budget Revisions are changes to an approved project budget where costs from one budget

category are moved to a different category (i.e., costs for salaries and fringe benefits are

moved to costs for consultants or sub-awards). Depending on the sponsor guidelines and the

nature of the revision, this action may require prior approval from the board of director

Budget Period: Dec 2019

To: Dec 2020

Account

Code

Budget