财务报表课业完成版.docVIP

NANJING UNIVERSITY OF ARONAUTICS AND ASTRONAUTICS CENTRE BTEC HND IN BUSINESS ASSIGNMENT COVER SHEET NAME OF STUDENT 刘必成 LIU Bi Cheng REGISTRATION NO. UNIT TITLE Financial Reporting ASSIGNMENT TITLE ASSIGNMENT NO 1 of 2 NAME OF ASSESSOR CHENG Ke SUBMISSION DEADLINE 1 November, 2010 I, _刘必成 LIU Bi Cheng_____ hereby confirm that this assignment is my own work and not copied or plagiarized from any source. I have referenced the sources from which information is obtained by me for this assignment. __________________________________________________ ____________________ Signature Date FOR OFFICIAL USE Assignment Received By: Date: Unit Outcomes Outcome Evidence for the criteria Feedback Assessor’s decision Internal Verification Explain the regulatory framework for financial reporting 1 describe the different users of financial statements and their needs 1.1 explain the legal and regulatory influences on financial statements 1.2 assess the implications for users 1.3 describe how different policies are dealt with by accounting and reporting standards 1.4 Prepare financial statements from complete or incomplete records 2 prepare financial statements for a variety of businesses from a trial balance, making appropriate adjustments 2.1 prepare financial statements from incomplete records 2.2 prepare a consolidated balance sheet and profit and loss account for a simple group of companies 2.3 Assessment Criteria Pass is achieved by meeting all the requirements defined in the assessment criteria. Merit Identify and apply strategies to find appropriate solutions. (M1) An effective approach to study and research used to investigate economic, social and global environment affect selected organisation as well as organisation responsibilities against its stakeholders. Select and apply appropriate techniques. (M2) Students reviewed the relevant theories that are applied to the practical case. Various sources of information used related to set