London School of Commerce

MODULE TITLE: - Accounting and Decision Making Techniques

PROGRAMME: MBA/MSc H-T
SEMESTER: 1
ACADEMIC YEAR PERIOD: August - November 2014 Semester
LECTURER SETTING ASSESSMENT: - S.A. Palan
DATE ASSESSMENT SET AND LOADED ON TO STUDENT PORTAL: DATE ASSESSMENT TO BE COMPLETED AND SUBMITTTED: SUBMISSION METHOD/MODE: - Online via turnitin
---------------------------------------------------------------------------------------------------------------Assessment Type:Individual coursework worth 50 % of the module.

Maximum word count is 3000 words

Assignment Question:
Select any TWO listed companies from within the same business sector on the London Stock
Exchange and attempt a comparative critical analysis of the following:
1. The various external sources of finance available to both companies. These sources of finance
must be clearly identified, carefully explained and distinguished.
2. The possible considerations that may have been taken into account by the management when
choosing the type of finance. All the relevant considerations explained and placed clearly in the context
of the particular circumstances of the chosen public listed companies.
3. What are your conclusions and recommendations on their respective capital structures of the
chosen companies?

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Your individual assignment:

The two companies chosen should preferably be mature companies with several
sources of long-term finance besides equity. This may also enable comparisons to be
made between them.
Gives you an opportunity to apply some of learning from the module to your chosen
companies.
May use and depend on published sources of information for the listed companies.
Must be based on your own work for your chosen public listed companies.

Assessment requirements:
The submission of your work should be organized and clearly structured.
Maximum word limit is 3000 words.
Indicate the sources of information and literature review by including all the necessary
citations and references adopting the Harvard Referencing system.
Please note that this is an individual assignment and the policy of the University on
Plagiarism and Academic Misconduct applies.
Students who have been found to have committed acts of Plagiarism are automatically
have considered to have failed the entire module.
Plagiarism involves taking someone elses words, thoughts, ideas or essays from online
essay banks and trying to pass them off as your own. It is a form of cheating which is
taken very seriously.

Assignment Structure:
Table of contents.
Introduction.
The context of your chosen listed companies.
Main body attempts at questions 1 and 2 as above.
Conclusion and recommendations on the respective companys capital structures.
References and bibliography
Appendix this may include extracts of the relevant financial statements/information of
the chosen listed companies.

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Marking Criteria:

CRITERIA
Introduction
Context of the
chosen companies

Main body

Conclusion and
recommendations

Overall
presentation

Referencing &
Citation
Total word count
& mark

CONTENT
Objectives of the assignment identified and clarified. (200
words)
Brief description/history of the two companies and the sector
selected to include the rational for the choices made. (400
words)
Question 1-The various external sources of finance clearly
identified, carefully explained and distinguished for the 2 chosen
companies.(800 words)

MARK
5%
10%

20%

Question 2-The possible considerations that may have been

taken into account by theirrespective management when
choosing the type of finance. Remember that all financing
decisions are not taken on purely financial/quantitative
considerations. Are there other factors that may have influenced
capital structure decisions e.g. the effect on cost of capital?
Numerical analysis may include gearing levels. Students should
demonstrate the ability to obtain data and use these to support
their discussion and analysis. The main emphasis of the
analysis will be the ability to interpret the results with
acomparative critical awareness along with their limitations and
underlying assumptions. (800 words)

20%

The assignment examines the ability to analyse real life

situations reflecting on your own experiences through
appropriate theories, models, techniques and frameworks. This
is an attempt to duplicate the reality of management decisionmaking where information is never complete. It is essential that
you document all assumptions underlying your analysis. In
marking the calculation elements credit will be given provided
the approach adopted is reasonable and is justified.
Ensure your comparisons, conclusions and recommendations
are justified and supported by facts. They should follow logically
from the evidence contained in the main body of the
assignment. (800 words)

20%

This should be coherent, logically organised, and clearly

expressed. They should be accurate in terms of spelling,
grammar and punctuation.
Appendices should contain material relevant to supporting the
assignment.

5%

5%
3000 words

100%

Module learning outcomes to be assessed: Upon successful completion of this module students will be able to:
Critically evaluate the most appropriate sources for financing, how to raise it, and what are the
conditioning factors within localised and global market contexts, which need to be considered when
taking decisions on these matters

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