Pass 50-59% Uses appropriate conceptual frameworks. Attempts analysis but includes some errors and / or omissions. Shows awareness of issues but no more than to be expected room attendance at classes. Arguments reasonably clear but underdeveloped. Insufficient evidence of independent research. Insufficient evaluation of source material. Some good use of relevant data and examples but incompletely referenced. Pass 40-49% Adequate understanding of appropriate conceptual frameworks. Answer too descriptive and or any attempts at analysis are superficial containing errors and omission. Shows limited awareness of issues but also some confusion. Arguments not particularly clear. Limited evidence of independent research and reliance on a superficial repeat of class notes. Relatively superficial use of relevant data sources and examples poorly referenced.

The Standard marking system to be used when marking coursework assignments for all programmes at GSM. Indicative Grade UK% marks Characteristics. Distinction 70%+ Very high standard of critical analysis using appropriate conceptual frameworks. Excellent understanding and exposition of relevant issues. Clearly structured and logically developed arguments. Good awareness of nuances and complexities. Substantial evidence of well-executed independent research. Excellent evaluation and synthesis of source material. Relevant data and examples, all properly referenced. Merit 60-69% High standard of critical analysis using appropriate conceptual frameworks. Clear awareness and exposition of relevant issues. Clearly structure and logically developed argument. Awareness of nuances and complexities. Evidence of independent research. Good evaluation and synthesis of source material. Relevant data and examples, all properly referenced.

Clear, professionalevidence of wide research should be provided. Marks awarded Introduction 10 Critical Analysis (10 marks each user group) 60 Conclusion 10 Content, style, relevance, originality 10 Format, referencing, bibliography 10 Total marks 100

Ability to introduce the report, by including assignment objectives, companies selected, and financial statements obtained, (the income statement and the statement of financial position should be attached in the appendices).Write a brief history of each company selected, to provide the reader with some background information about these companies. The description of the user groups and purposes for which they use the financial statements should demonstrate a clear understanding of the issues. Analysis and calculations of relevant and specific financial informationthat reflect the two (2)companies’ performance from the perspective of each of the user groups identified should demonstrate the ability to relate theory to the real world.

Any special requirements: All work should be submitted on the Student Portal along with an acceptable Turnitin Report Word Limit: 1,800 words (with 10% plus or minus leeway) Deadline date for submission: Friday 25 Learning outcomes to be examined in this assessment: The ability to prepare the statement of income and balance sheet using international accounting standards and including associate companies