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 B291: TMA – 1st Semester 2017-2018

استعرض الموضوع السابق استعرض الموضوع التالي اذهب الى الأسفل 
كاتب الموضوعرسالة

عدد المساهمات : 2429
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تاريخ التسجيل : 20/09/2008
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مُساهمةموضوع: B291: TMA – 1st Semester 2017-2018   الخميس نوفمبر 16, 2017 1:32 am

Arab Open University
B291: TMA – 1st Semester 2017-2018

About TMA:
The TMA covers the financial accounting concepts and practices in the businesses. It is marked out of 100 and is worth 20% of the overall assessment component. It is intended to assess students’ understanding of some of the learning points within Books 1 to 5. This TMA requires you to apply the course concepts.

The TMA is intended to:
 Increase the students’ knowledge about the reality of the accounting as a profession.
 Assess students’ understanding of key learning points within Books 1 to 5.
 Develop the ability to understand and interact with the nature of the financial statements in reality.
 Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
 Develop basic ICT skills such as using the internet.

The TMA:
The TMA requires you to:
1- Review various study Books (from 1 to 5) of ‘Financial Accounting’ within it.
2- Conduct a simple information search using the internet.
3- Present your findings in not more than 1,600 words. The word count excludes headings, references, title page, and diagrams.
4- You should use a Microsoft Office Word and Times New Roman Font of 14 points.
5- You should read and follow the instructions below carefully. Each part of the process will carry marks for the assignment.

Criteria for Grade Distribution:
Criteria Content Using E-library & Referencing Structure and Presentation of ideas Total marks
Financial Reporting on the Internet:
Marks 100 (5) (5) 100

The TMA Questions
Financial Reporting on the Internet
(Case study: Philips)

The internet is a good place to get information that is useful to you in your study of accounting. For example, you can find information about current events, professional accounting organizations, and specific companies that may support your study.

The Philips Company was founded in 1891, by Gerard Philips and his father Frederik. Frederik. It is one of the largest electronics companies in the world and employs around 105,000 people across more than 60 countries.
Philips is organized into three main divisions: Philips Consumer Lifestyle (formerly Philips Consumer Electronics and Philips Domestic Appliances and Personal Care), Philips Healthcare (formerly Philips Medical Systems) and Philips Lighting. As of 2012, Philips was the largest manufacturer of lighting in the world measured by applicable revenues Philips has a primary listing on the Euronext Amsterdam stock exchange and is a component of the Euro Stoxx 50 stock market index. It has a secondary listing on the New York Stock Exchange.
You can directly access the annual report on the below link:


Use the 2016 Annual report of Philips to answer the following questions:

1- Stakeholders can affect or be affected by the organization's actions, objectives and policies. Discuss at least two types of stakeholders and give examples from the Philips annual report to justify your answer. Also explain the reason of their interest in the financial statements.
[Marks (Words): 10(300)]

2- In which category of users or stakeholders do you think the following fit from the Philips Annual report 2016?
a. Frans Van Houten
b. Audit & Risk committee
c. Ernts & Young LLP
d. Apollo Global Management LLC
e. World Heart Federation (WHF)
[Marks (Words): 10(50)]

3- As you learned in Unit 1, Session 3, the major environmental factors impacting on an organization can be grouped under four headings: political/legal, economic, social/demographic and technological (PEST analysis). Giving examples from the annual report, discuss the impact of each of the elements in the PEST analysis on Philips.
[Marks (Words): 10(300)]

4- The distinction between cash transactions and credits transactions is fundamental to bookkeeping and accounting. Elaborate the main difference between these two-accounting systems and refer the details from Philips annual report 2016.
[Marks (Words): 10(300)]

5- IAS 16 Property, plant and equipment identifies and describes two different models of accounting for tangible non-current assets. Discuss the importance of these two models for Philips and describe the depreciation methods used by Philips.
[Marks (Words): 10(100)]

6- In preparing financial statements in accordance with GAAP, there are certain accounting policies that may require a judgment or estimation in their application. Give examples of Philips estimates and assumptions reported in consolidated financial statements.
[Marks (Words): 10(100)]

7- Transaction takes place when one party exchanges or promise to exchange good or service with another party for money. Identify the difference between revenue expenditure and capital expenditure and provide the example from Annual report of Philips 2016.
[Marks (Words): 10(100)]

8- Contingent Liabilities are those obligations that are contingent on events that have not yet taken place. Discuss the contingent liabilities and provide the contingent liabilities example from the Annual Report of Philips.
[Marks (Words): 10(200)]

9- Explain why the going concern basis is important in understanding Philips financial statement; Support your answer with evidence from Philips annual report.
[Marks (Words): 10(100)]

10- Classify the revenue recognition method(s) used by Philips as discussed in annual report. Explain the rationale underlying the appropriateness of methods used by Philips.
[Marks (Words): 10(100)]

حلول جميع الواجبات
موبايل – واتس أب

حلول مضمونة لجميع الواجبات ومشاريع التخرج
حلول الواجبات غير مكررة ونسبة التشابه أقل من 10%
الرجوع الى أعلى الصفحة اذهب الى الأسفل
معاينة صفحة البيانات الشخصي للعضو
B291: TMA – 1st Semester 2017-2018
استعرض الموضوع السابق استعرض الموضوع التالي الرجوع الى أعلى الصفحة 
صفحة 1 من اصل 1
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