UNIVERSITY OF SUNDERLAND AND MANAGEMENT DEVELOPMENT INSTITUTE OF SINGAPORE IN TASHKENT Course : BA (Hons) in Business & Financial Management Module : APC309 Strategic Management Accounting MDIS Module leader : Ms Lisa Assessment : Individual Assignment Date : 27 January 2023 Weighting within Module : 100% Individual assignment General Information Weighting – 100% of the marks for this module This is an individual assignment limited to 3,000 words (+or- 10%), excluding the reference list, bibliography and any appendices. The word count MUST be shown on the front cover of the assignment. Note: see quality Handbook Ref AQH-F15 Guidance for students on the penalty for exceeding the limit for assessed work. All of the learning outcomes for the module are being assessed in this assignment. The learning outcomes are shown in the section entitled “Marking Guide”, which is further on in this document. The University’s policy on cheating collusion and plagiarism will be applied to this piece of work. The assignment has three questions. Only two of the three questions should be answered each question carries the same maximum mark. Page 6 of 7 Assignment Submission Students are required to submit their coursework through CANVAS. Only assessments submitted through CANVAS will be marked. Any other submission including submission to your study centre in hardcopy will be treated as a non-submission. If your centre supports Turnitin©, a copy of your Turnitin© originality report must be submitted in conjunction with your assignment. THE FRONT COVER OF YOUR ASSIGNMENT MUST SHOW: 1) YOUR NAME; 2) YOUR STUDENT REGISTRATION NUMBER; 3) THE WORD COUNT (excluding the reference list and bibliography and any appendices) The assignment has three questions only two should be answered. Each question carries the same maximum mark. Assignment Requirements Question 1 – Compulsory Choose to answer ONLY one question from Question 2 & Question 3 Page 6 of 7 QUESTION 1 – Compulsory a) “Working capital management is all about having a good Cash Budget. Having a good Cash Budget which shows cash inflows, cash outflows as well as cash surplus or deficit can ensure a business maintain its survival amongst economic downturns and uncertainties” Critically evaluate the above statement (35 marks) b) Wanneroo Company is preparing the annual budgets for the upcoming year 2023 . Information for the last quarter of year 2022 are provided as follows: 1. Sales for December 2022 were $80,000 and sales are expected to increase by 10% each month from January 2023 onwards. All sales are made on credit terms. Customers are expected to pay for 60% of sales in the month of sale, 35% in the month following sale and the balance is considered to be bad debts. 2. Gross profit is budgeted at 35% of sales. 3. Since.

1. UNIVERSITY OF SUNDERLAND
AND
MANAGEMENT DEVELOPMENT INSTITUTE OF
SINGAPORE
IN TASHKENT
Course : BA (Hons) in Business & Financial Management
Module : APC309 Strategic Management Accounting
MDIS Module leader : Ms Lisa
Assessment : Individual Assignment
Date : 27 January 2023
Weighting within Module : 100%
Individual assignment

2. General Information
Weighting – 100% of the marks for this module
This is an individual assignment limited to 3,000 words (+or-
10%), excluding the reference list,
bibliography and any appendices. The word count MUST be
shown on the front cover of the
assignment. Note: see quality Handbook Ref AQH-F15
Guidance for students on the penalty
for exceeding the limit for assessed work.
All of the learning outcomes for the module are being assessed
in this assignment. The learning
outcomes are shown in the section entitled “Marking Guide”,
which is further on in this
document.
The University’s policy on cheating collusion and plagiarism
will be applied to this piece of work.
The assignment has three questions. Only two of the three
questions should be answered each
question carries the same maximum mark.

3. Page 6 of 7
Assignment Submission
Students are required to submit their coursework through
CANVAS. Only assessments submitted
through CANVAS will be marked. Any other submission
including submission to your study
centre in hardcopy will be treated as a non-submission.
If your centre supports Turnitin©, a copy of your Turnitin©
originality report must be
submitted in conjunction with your assignment.
THE FRONT COVER OF YOUR ASSIGNMENT MUST SHOW:
1) YOUR NAME;

4. 2) YOUR STUDENT REGISTRATION NUMBER;
3) THE WORD COUNT (excluding the reference list and
bibliography and any appendices)
The assignment has three questions only two should be
answered. Each question carries the same
maximum mark.
Assignment Requirements
Question 1 – Compulsory
Choose to answer ONLY one question from Question 2 &
Question 3

5. Page 6 of 7
QUESTION 1 – Compulsory
a)
“Working capital management is all about having a good Cash
Budget. Having a good Cash
Budget which shows cash inflows, cash outflows as well as cash
surplus or deficit can ensure a
business maintain its survival amongst economic downturns and
uncertainties”
Critically evaluate the above statement
(35 marks)
b)
Wanneroo Company is preparing the annual budgets for the
upcoming year 2023 .
Information for the last quarter of year 2022 are provided as
follows:
1. Sales for December 2022 were $80,000 and sales are

6. expected to increase by 10% each
month from January 2023 onwards. All sales are made on credit
terms. Customers are
expected to pay for 60% of sales in the month of sale, 35% in
the month following sale and
the balance is considered to be bad debts.
2. Gross profit is budgeted at 35% of sales.
3. Since November 2022, it has been the policy to have a stock
level at the end of each month
sufficient to cover 35% of the following month’s sales. All
purchases will be made on
credit and paid for in the month following purchase.
4. Administrative expenses are budgeted at $11,000 per month,
including $1,600 for
depreciation. Payments are to be made in the month in incurred.
5. Selling and distribution expenses are estimated to be 11% of
monthly sales value.
Payments for these expenses are to be made one month later.
6. The bank balance on 1 January 2022 is $30,220 overdrawn as
bank overdraft.
REQUIRED

7. Prepare a cash budget for the company for each of the three
months June 2009, July 2009 and
August 2009.
(15 marks)
(Total 50 marks)
Page 6 of 7
Choose ONLY ONE question to answer from Question 2 and
Question 3
QUESTION 2
Solera Company manufactures a standard product SV1 which is
a smart vacuum cleaner. SV1
currently fully utilises the available production capacity of
6,000 machine hours per period.

8. Solera Company has been approached by a potential customer
with a view to the placement
of an order for 3,000 units of the product at a price of $30 per
unit. The product would need
to be modified to the customer’s own specification.
Modifications will include changes in
power voltage, packaging and design which will result in
additional operating costs being
incurred.
Details of operating costs, both for the standard product and for
the modified version, are
as follows:
Standard product Modified product
$/unit $/unit
Direct materials 7.40 9.00
Direct labour 7.50 7.95
Production overheads 6.00 (0.4 machine hrs) 9.00 (0.6 machine
hrs)
Other information:

9. (1) Fixed production overheads are currently $67,500 per period
(2) The selling price of the standard product is $23 per unit
(3) Further to the costs set out above, investment of $4,500
would be required in
specialised equipment in order to be able to manufacture the
modified product
Page 6 of 7
REQUIRED
a) Advise the Solera Company whether accepting the new order
would be worthwhile.
Support your advice with appropriate calculations and
explanations based on the

10. above figures.
(40 marks)
b) State three other factors that may influence the decision.
(10 marks)
(Total 50 marks)
QUE
Page 6 of 7
QUESTION 3
Bliing Company produces a single product. Budgeted data
relating to the product for the period just
ended was:
Standard production cost $ per unit
Direct material (3 kilos @ $38.50 per kilo)
115.50
Direct labour (2.5 hours @ $19.20 per hour) 48.00
Fixed overheads (2.5 hours @ $21.50 per hour)

11. 53.75
Production and sales: 2,500 units
Standard selling price $280 per unit
Actual results for the next period were :
Production: 3,040 units
Sales: 2,880 units sold for $781,200
Direct material (purchased and used): 9,630 kilos costing
$360,485
Direct labour: 7,120 hours costing $149,520
Fixed overheads: $138,650
REQUIRED
(a) Calculate the following variances for the period:
(i) selling price
(ii) sales volume profit
(iii) direct material price

12. (iv) direct material usage
(v) direct labour rate
(vi) direct labour efficiency
(vii) fixed overheads
expenditure
(viii) fixed overheads volume
(5 marks)
(5 marks)
(5 marks)
(5 marks)
(5 marks)
(5 marks)

13. (5 marks)
(5 marks)
Q
Page 6 of 7
(b) Give three possible causes of the direct labour rate variance
calculated in part (a) and
possible ways to reduce the variance
(10 marks)
(Total 50 marks)
END OF QUESTION PAPER
Assignment Details
Assignment Description

14. You will create this assignment following the Assignment Detai
l instructions below.
Review the tutorial How to Submit an Individual Project.
Assignment Details
You have been asked to participate in an employee group that w
ill present diversity and inclusion program recommendations to
the senior leadership team. You will have access
to results from the recent employee engagement survey. Some o
f the survey results include the following:
Employees want more training on diversity and inclusion.
Employees do not understand their role or leadership’s role in d
iversity and inclusion.
Leadership does not welcome ideas from employees.
Micro behaviors are accepted in the organization.
Prepare a 15-slide presentation that will be shared with the seni
or leadership team. The presentation should focus on practices t
hat the organization can implement. Include slide
notes.
Insights from the survey should guide your recommendations. In
the presentation, explain why the survey findings need to be ad
dressed. Also, include programs or processes
that should be implemented (a minimum of 5). Identify at least
3 resources needed to implement the recommendations (e.g., bu
dget, HR support, and external consultants).
Assignment Details
Include a slide for each recommendation that is made specific to
leaders. (5 slides)

15. Include 5 practices and training programs that can aid organizati
ons in understanding diversity and inclusion. Provide examples
of training programs and ways to ensure
that everyone in the organization is trained. (4 slides)
Explain micro behaviors, and describe 3 ways these can affect t
he culture of the organization. (3 slides)
Present recommendations to address each area of employee enga
gement survey that needs immediate attention. Also, include a sl
ide for each resource that is needed to
implement the recommendations, (3 slides)
Submitting your assignment in APA format means, at a minimu
m, you will need the following:
Title slide: Remember the running head. The title should be in a
ll capitals.
Length: 15 slides minimum
Body slides: This begins on the slide following the title slide an
d must be double-spaced (be careful not to triple- or quadruple-
space between paragraphs). The typeface
should be 12-pt. Times Roman or 12-pt. Courier in regular black
type. Do not use color, bold type, or italics, except as required
for APA-level headings and references. The
deliverable length of the body of your presentation for this assig
nment is 15 slides. In-body academic citations to support your d
ecisions and analysis are required. A
variety of academic sources is encouraged.
Reference slide: References that align with your in-body acade
mic sources are listed on the final slide of your presentation. Th
e references must be in APA format using
appropriate spacing, hanging indent, italics, and uppercase and l
owercase usage as appropriate for the type of resource used. Re
member, the Reference slide is not a
bibliography but a further listing of the abbreviated in-body cita
tions used in the paper. Every referenced item must have a corre
sponding in-body citation.

16. Please submit your assignment.
Grading Rubric: Maximum 175 Points
Grading Criteria Points
Deliverable requirements addressed; understanding of material a
nd presenter’s
message and intent are clear
70
points
Followed assignment
guidelines and criteria
40
pts
Yes/Complete Mostly Not at all
Overall quality
40
pts
Excellent Satisfactory
Needs
Improvement
Scholarly research that supports the presenter’s position is prop
erly
acknowledged and cited, and direct quotations may not exceed 1
0% of the word
count of the body of the assignment deliverable

17. 45
points
Title slide, agenda, tables,
exhibits, appendices or
reference slides included
25
pts
Yes Partially Not at all
Content is original with less
than 35% match
25
pts
Yes 36–50% 51% or over
Critical thinking: Position is well­justified; there is logical flow
and examples
20
points
Position is justified with
examples
10
pts
Excellent Satisfactory
Needs

18. Improvement
Presentation flows logically
10
pts
Excellent Satisfactory
Needs
Improvement
Structure: Includes introduction and conclusion slides, proper sl
ide format, and
reads as a polished, academic or professional presentation, as ap
propriate for the
required assignment deliverable
10
points
Includes introduction and
conclusion slides
5
pts
Excellent Satisfactory
Needs
Improvement
Slides are formatted properly
with 5 lines of text
5
pts

19. Excellent Satisfactory
Needs
Improvement
Reads as polished academic
or professional presentation
5
pts
Excellent Satisfactory
Needs
Improvement
Mechanical: No spelling, grammatical, or punctuation errors
20
points
Spelling and grammar are
accurate
10
pts
Yes Partially Not at all
Punctuation is accurate
10
pts
Yes Partially Not at all

20. APA: Deliverable is cited properly according to the APA Public
ation Manual
10
points
References are cited in
accordance with APA
formatting
10
pts
Yes Partially Not at all
Reference slide is included
5
pts
Yes Partially Not at all
For assistance with your assignment, please use your text, Web
resources, and all course materials.
Assignment Reminders:
Please submit your assignment.
Make sure you submit this assignment by the listed due date. La
te deductions will apply for this assignment. Please refer to the
Late Submission of Assignment
Policy.
If you need assistance, please view these troubleshooting tips.
1.
Resave in the proper format per the Assignment Detail instructi
ons, and resubmit.

21. 2. Submit with a different Web browser.
3. Submit from a different computer.
4.
Call Technical Support at 877-221-5800, Menu Option 2. They
are open 24/7.
If you are still having difficulties after trying steps 1–
4, please contact your course instructor.
Reading Assignment
Management and Diversity: Thematic Approaches: Chapter: 6
Assignment Objectives
Interpret inclusion strategies and the role it plays in leading a di
verse workforce within an organization.
Other Information
There is no additional information to display at this time.
Legend
Extra Credit View Assignment Rubric
Unit 3 - Individual Project
Assignment Overview
Unit: Inclusion Strategies in the Workforce
Due Date: Tue,1/3/23
Grading Type: Numeric
Points Possible: 175
Points Earned:
Deliverable Length: 15 slides minimum
Type: Individual Project
Go To:

22. Looking for tutoring? Go to Smarthinking
Assignment Details
Learning Materials
Reading Assignment
My Work:
Online Deliverables: Submissions
Assignment Details
Assignment Description
You will create this assignment following the Assignment Detai
l instructions below.
Review the tutorial How to Submit an Individual Project.
Assignment Details
You have been asked to participate in an employee group that w
ill present diversity and inclusion program recommendations to
the senior leadership team. You will have access
to results from the recent employee engagement survey. Some o
f the survey results include the following:
Employees want more training on diversity and inclusion.
Employees do not understand their role or leadership’s role in d
iversity and inclusion.
Leadership does not welcome ideas from employees.
Micro behaviors are accepted in the organization.

23. Prepare a 15-slide presentation that will be shared with the seni
or leadership team. The presentation should focus on practices t
hat the organization can implement. Include slide
notes.
Insights from the survey should guide your recommendations. In
the presentation, explain why the survey findings need to be ad
dressed. Also, include programs or processes
that should be implemented (a minimum of 5). Identify at least
3 resources needed to implement the recommendations (e.g., bu
dget, HR support, and external consultants).
Assignment Details
Include a slide for each recommendation that is made specific to
leaders. (5 slides)
Include 5 practices and training programs that can aid organizati
ons in understanding diversity and inclusion. Provide examples
of training programs and ways to ensure
that everyone in the organization is trained. (4 slides)
Explain micro behaviors, and describe 3 ways these can affect t
he culture of the organization. (3 slides)
Present recommendations to address each area of employee enga
gement survey that needs immediate attention. Also, include a sl
ide for each resource that is needed to
implement the recommendations, (3 slides)
Submitting your assignment in APA format means, at a minimu
m, you will need the following:
Title slide: Remember the running head. The title should be in a
ll capitals.
Length: 15 slides minimum
Body slides: This begins on the slide following the title slide an
d must be double-spaced (be careful not to triple- or quadruple-
space between paragraphs). The typeface

24. should be 12-pt. Times Roman or 12-pt. Courier in regular black
type. Do not use color, bold type, or italics, except as required
for APA-level headings and references. The
deliverable length of the body of your presentation for this assig
nment is 15 slides. In-body academic citations to support your d
ecisions and analysis are required. A
variety of academic sources is encouraged.
Reference slide: References that align with your in-body acade
mic sources are listed on the final slide of your presentation. Th
e references must be in APA format using
appropriate spacing, hanging indent, italics, and uppercase and l
owercase usage as appropriate for the type of resource used. Re
member, the Reference slide is not a
bibliography but a further listing of the abbreviated in-body cita
tions used in the paper. Every referenced item must have a corre
sponding in-body citation.
Please submit your assignment.
Grading Rubric: Maximum 175 Points
Grading Criteria Points
Deliverable requirements addressed; understanding of material a
nd presenter’s
message and intent are clear
70
points
Followed assignment
guidelines and criteria
40
pts

25. Yes/Complete Mostly Not at all
Overall quality
40
pts
Excellent Satisfactory
Needs
Improvement
Scholarly research that supports the presenter’s position is prop
erly
acknowledged and cited, and direct quotations may not exceed 1
0% of the word
count of the body of the assignment deliverable
45
points
Title slide, agenda, tables,
exhibits, appendices or
reference slides included
25
pts
Yes Partially Not at all
Content is original with less
than 35% match
25
pts
Yes 36–50% 51% or over

26. Critical thinking: Position is well­justified; there is logical flow
and examples
20
points
Position is justified with
examples
10
pts
Excellent Satisfactory
Needs
Improvement
Presentation flows logically
10
pts
Excellent Satisfactory
Needs
Improvement
Structure: Includes introduction and conclusion slides, proper sl
ide format, and
reads as a polished, academic or professional presentation, as ap
propriate for the
required assignment deliverable
10
points

27. Includes introduction and
conclusion slides
5
pts
Excellent Satisfactory
Needs
Improvement
Slides are formatted properly
with 5 lines of text
5
pts
Excellent Satisfactory
Needs
Improvement
Reads as polished academic
or professional presentation
5
pts
Excellent Satisfactory
Needs
Improvement
Mechanical: No spelling, grammatical, or punctuation errors
20

28. points
Spelling and grammar are
accurate
10
pts
Yes Partially Not at all
Punctuation is accurate
10
pts
Yes Partially Not at all
APA: Deliverable is cited properly according to the APA Public
ation Manual
10
points
References are cited in
accordance with APA
formatting
10
pts
Yes Partially Not at all
Reference slide is included
5
pts
Yes Partially Not at all

29. For assistance with your assignment, please use your text, Web
resources, and all course materials.
Assignment Reminders:
Please submit your assignment.
Make sure you submit this assignment by the listed due date. La
te deductions will apply for this assignment. Please refer to the
Late Submission of Assignment
Policy.
If you need assistance, please view these troubleshooting tips.
1.
Resave in the proper format per the Assignment Detail instructi
ons, and resubmit.
2. Submit with a different Web browser.
3. Submit from a different computer.
4.
Call Technical Support at 877-221-5800, Menu Option 2. They
are open 24/7.
If you are still having difficulties after trying steps 1–
4, please contact your course instructor.
Reading Assignment
Management and Diversity: Thematic Approaches: Chapter: 6
Assignment Objectives
Interpret inclusion strategies and the role it plays in leading a di
verse workforce within an organization.
Other Information
There is no additional information to display at this time.
Legend

30. Extra Credit View Assignment Rubric
Unit 3 - Individual Project
Assignment Overview
Unit: Inclusion Strategies in the Workforce
Due Date: Tue,1/3/23
Grading Type: Numeric
Points Possible: 175
Points Earned:
Deliverable Length: 15 slides minimum
Type: Individual Project
Go To:
Looking for tutoring? Go to Smarthinking
Assignment Details
Learning Materials
Reading Assignment
My Work:
Online Deliverables: Submissions