Financial Accounting, Group Assignment 2019 Practicalities: • • • • The assignment is made as a group assignment as a Study Cafe activity. Please sign up in one of the 16 groups created in the BlackBoard “Discussion Board” by writing your name in the group’s thread you wish to sign up The final report of max. 10 pages addressing each of the following exercises, has to be handed in as PDF file. o The names of each group member and their study number has to be clearly stated on the front page of the report. o The report has to be handed-in in the group’ thread in the BlackBoard “Discussion Board” Each group member is required to participate actively and contribute in writing to the final report. Exercises • • • Exercises will be partly done in-class during two study café sessions and partly out of class in the subsequent weeks. Exercises are week-tagged according to the topics of the course’s study plan. All exercises have to be included in one final report and handed in on BB no later than 08.12.2017 (incl.). Week Exercises Exercise 1: Financial Accounting – The Conceptual Framework (About 2 pages) In the conceptual framework (see HHTS p. 9), there are some qualitative characteristics of accounting. Evaluate these qualitative characteristics in relation to the group’s company. In the table below you will find information about the company assigned to each group. 39-42 Exercise 2: Financial Accounting – Decision Guidelines. (About 1 page) Evaluate the decision guideline from HHTS page 27 for the group’s company. Exercise 3: Financial Accounting – The Accounting Equations (Expected: ½ page) Show the accounting equations for the group’s company. 1 Exercise 4: Financial Accounting (About 1.5 pages) 42-43 1. Exhibit 4-11 (page 245) shows key reconciling items for the statement of changes in equity. Make this for your group’s company. 2. Calculate the current key ratio for the group’s company. 3. Calculate the Receivable Turnover and Collection Period for the group’s company. Exercise 5: Financial Accounting – Investment 46-47 Research in the group’s company website: Do they have financial asset investment? Do they receive dividend? Do they have some special notes about financial assets investment? Etc. Make a small report of about 1 page. Exercise 6: Financial Accounting – Investment 48 Research in the group’s company website: Does the company have current and non-current liabilities? Do the company have capital leasing? Make a small report of about 1 page. Exercise 7: Financial Accounting (About 1 page) 49 Show the equity from the group’s company, explain the different groups of shares, identify the dividend paid by the company and calculate the return on Equity. Exercise 8: Financial Accounting (About 1 page) 49 Show the cash flow statement from the group’s company - explain how they have calculated the cash flow in investment. 2 Groups and companies: Please note, it is not allowed to contact the companies – the groups should only use information from the companies’ official websites and other types of publicly available information about the companies. Group: Company: 1 https://www.kyocera-unimerco.com 2 http://www.egecarpets.com 3 http://www.expedit.eu/ 4 http://www.febording.com/ 5 https://www.lego.com/da-dk 6 http://greentech.dk/ 7 http://www.hplush.com/ 8 http://harboes-bryggeri.dk/ 9 https://www.maersk.com 10 http://www.migatronic.com/ 11 http://www.monthor.dk/ 12 http://www.zealandpharma.com/ 13 http://www.royalunibrew.com/dk 14 https://carlsberggroup.com 15 http://www.petroleum.fo/ 16 https://www.dsb.dk/en 3
