Universiti Sains Malaysia

School of Management

ATW153 – Financial Accounting

Due date Week 9 (15th December 2023, Friday before 11.59 pm)
Weighting This assignment is worth 10% of the course’s total assessment
and applicable to Group A, Group B and Group C.
Submission via e-learning

Requirements:
1. This is a group assignment and is not to be taken individually. The class will be divided into
groups. Each group must have a minimum of 5 and maximum 10 individuals from the same
class (Group A, B and C). No two groups can have the same company.
2. Requirements of the report is as follow:
 Font text - Times New Roman
 Font size - 12
 Alignment - Justify
 Line spacing - 1.5
3. All workings and notes must be shown. Please show the workings using Appendix B.
4. Marks will be deducted for poor presentation and organisation of answers, spelling errors and
lack of teamwork.
5. Provide citation and references for the work of published works according to APA 7th Edition.
6. Each group should fill the details of the part completed by each team member using Peer
Evaluation Form (Appendix A). This form must be submitted together with the report.
7. Each group, consisting of minimum FIVE (5) and maximum of TEN (10) members, will be
assigned a Company (listed on the main board of Bursa Malaysia) and download their annual
report.
8. Please use the correct Annual report for years 2022, 2021 and 2020.
9. Provide 2 decimal points for your final ratios.
10. Please refer to rubric for a detailed marking rubric.

Based on the assigned company, answer the questions below:

1
Question 1
An introduction, setting out the overview of the company, background history and the
economic environment.
(20 marks)
Question 2
There are four major areas in financial ratio analysis as listed below:
i. Profitability
ii. Liquidity
iii. Leverage
iv. Efficiency
(Detailed workings need to be attached in the Appendices)

a) Explain each of the financial ratio areas given above.

(20 marks)
b) Calculate minimum two key financial ratios each for the three years (2020, 2021 and
2022) in each of the major area stated above. In total you are required to calculate
twenty-four ratios. (Detailed workings need to be shown in Appendix B)
(30 marks)
c) Interpret the different aspects of the company’s affairs by means of the various
financial ratios above that have been calculated and compare them with those of the
previous years.
(20 marks)
d) Based on the calculations and interpretation done recommend how can the company’s
performance be improved further.
(10 marks)
[Total: 100 marks]

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 Rubric for Report
RUBRIK / RUBRIC
COUR MARKS (M) - Higher to Lower Marks
SE
Allocation
OUTC 4 – Excellent (9/10 to 3 – Good (7/10 to 2 – Moderate (6/10 to 1 – Weak (4/10 and
Weighted (100
OME 10/10 apportioned) 8/10 apportioned) 5/10 apportioned) below apportioned) marks)
(CO)
Report contains title Missing one of the Missing one of the Report contains no
page, table of contents, format criteria (7 – format criteria (5 – 6 title page, no table of
introduction, contents, 8 marks) marks) contents, no
conclusion and appendix (externally
appendix (self- copied diagrams,
INTRODUCTION
structured diagrams, tables, & figures), & 10
(10 marks)
tables, & figures), & prepared using less-
prepared using appropriate
appropriate pagination pagination & English
& English (9 – 10 (4 marks and below)
marks)
Provide clear Provide moderate Provide minimal Provide no
calculation with calculation with calculation with calculations no
references and references and minimum or no definition of key
CALCULATION formulae, clear formulae, define references and concept, no relevant
OF RATIOS (20 definition of key some key concepts formulae, no terminology (8 marks 20
marks) concept, relevant and terminology definition of key and below)
Tugasan
terminology (18 – 20 (14 – 16 marks) concept, relevant
(10%)
CO4 marks) terminology (10 – 12
Assignment
marks)
(10%)
Provide clear analysis, Provide logic Unclear analysis, no Lack of
readable, analysis, readable; continuity between comprehensive,
comprehensive yet less paragraphs (20 – 24 relevant discussion;
relevant discussion of comprehensive marks) topics are not well
ANALYSIS OF
the content/smooth flow (omit few relevant arranged/no
RATIOS (40 40
of thought (good issues of the topic) originality (cut &
marks)
arrangement of the (28 – 32 marks) paste from article/text
topics)/use own book) (16 marks and
sentence (original) (36 below)
– 40 marks)
Provide thorough Provide insufficient Provide example of Lack of examples of
discussion by giving discussion of examples and examples and
DISCUSSION
examples and examples and application amongst application amongst
AND
application amongst the application the PLCs on Bursa the PLCs on Bursa 30
CONCLUSION (30
PLCs on Bursa amongst the PLCs Malaysia (15 – 18 Malaysia (12 marks
marks)
Malaysia (27 – 30 on Bursa Malaysia marks) below)
marks) (21 – 24 marks)
TOTAL 100

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 Appendix A
Peer Evaluation Form

The Group Assignment requires your team to complete the following table listing the group
members who contributed and the agreed level of contribution by all group members. (If all
group members contribute equally, it is assumed the level of contribution would be listed as
100%).

Group Member Name Level of Contribution Comments on the area of

(0-100%) contribution

4
 Appendix B-Suggested Ratio Calculation Table
Detailed ratio calculations…include in an appendix. This will be a rather long table with many
numbers and formulas

Ratio 2022 2021 2020

Profitability
ROA = write the Substitute values Substitute values Substitute values
formula from annual report from annual report from annual report
and show workings and show workings and show workings
and get the FINAL and get the FINAL and get the FINAL
answer answer answer
Solve your
profitability ratios SAME as above SAME as above SAME as above
with detailed
workings like above
and move on to the
next one….
Cover the ratios
under liquidity,
leverage and
efficiency in a similar
format showing
detailed working
and final answers