金融｜ Fundamentals of Financial Decision-Making ASSIGNMENT CODE: MGT104 Submission Date: 2pm on 15th May 2026

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UNIVERSITY OF SUNDERLAND
LEVEL 4
MODULE: Fundamentals of Financial Decision-Making
ASSIGNMENT CODE: MGT104
Submission Date: 2pm on 15th May 2026
Assessment weight: 100% of module
Outcomes Assessed: All module learning outcomes, knowledge and skills, are assessed in this
assignment.
Assignment requirements
This assessment is in three parts, please answer all elements.
Part A carries a weighting of 45% and students should write 1,000 words (+ or – 10%).
Note: trial balance, financial statement of performance and financial statement of position can go in the appendix and
does not count toward word count.
Part B carries a weighting of 30% and students should write 750 words (+ or – 10%).
Note: calculations can go in the appendix and do not count toward word count.
Note: Appendix A comes from the MGT104 Module Handbook p.3&4 (available on module canvas site).
Part C carries a weighting of 25% and students should write 500 words (+ or – 10%).
Note: calculations can go in the appendix and do not count toward word count.
As the weightings for the tasks are not identical this should be considered in word allocation.
Submission.
The submission date for all parts of the assessment is 2pm on 15th May 2026. Students are required to submit
electronic versions to Turnitin.
Please write your Tutor’s name clearly on the front of the assignment.
Please note that this is an individual assignment and the policy of the University on “Policy on Cheating, Collusion and
Plagiarism” applies.
Please note that ‘Late Work Penalties’ apply for this piece of work.
Notes and Guidance
To obtain a high mark, you should
a) Putting calculations into your appendix will not count towards your word count.
b) Incorporate your knowledge and understanding of money, banking and finance issues into your answer.
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c) Demonstrate critical understanding of banking and finance issues.
d) Show evidence of key text and background reading.
e) Synthesise information in a coherent and useful way.
A Harvard standard referencing is required for this assignment.
For further guidance, please see page 9.
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Part A.
Section 1
TriSwan is a new business that started trading on 1st January 2025. As a trainee financial manager, you have been
presented with a summary of transactions that occurred during the first year of trading.
Transaction Details
1 The owners introduced ￡75,000 of equity, which was paid into a bank account opened in the
name of the business
2 Inventories totaling ￡18,000 were bought for cash
3 A delivery van was bought on 1/1/2025 for ￡18,000. This is expected to be used in the
business for four years and then to be sold for ￡3,000
4 Premises were rented from 1/1/2025 at an annual rental of ￡30,000. During the year, rent of
￡37,500 was paid to the owner of the premises.
5 Inventories totaling ￡214,500 were bought on credit
6 Cash sales revenue totaled ￡52,500 (cost of sales ￡24,000)
7 Sales revenue on credit totaled ￡228,000 (cost of sales ￡111,000)
8 Receipts from trade receivables totaled ￡198,000.
9 Payments of trade payables totaled ￡181,500.
10 Rates (a tax on business premises) were paid during the year as follows: for period 1/1/2025
to 31/3/2025 – ￡750; for the period 1/4/2025 to 31/3/2026 – ￡1,800
11 Wages totaling ￡49,305 were incurred (wage expense) during the year. At the end of the year,
the business owed ￡945 for the last week of the year
12 Van running expenses paid totaled ￡9,400
13 The electricity bill for the final quarter was not received before the accounts were prepared.
The business estimated the electricity expense would be ￡500 for the final quarter, resulting
in a total estimated electricity expense for the year of ￡2,475, which was paid in cash. Just
before the accounts were finalised, the electricity bill for the final quarter was received for an
amount of ￡625. The supplier will allow TriSwan to pay the balance when the next quarterly
payment is due.
The business uses the straight-line method for depreciating non-current assets.
Required:
i. Record the transactions using double-entry bookkeeping* and prepare a trial balance.
Note (*double entry (t-accounts) workings do not need to be submitted with your assignment.)
(15 marks)
ii. Prepare an statement of performance and a statement of financial position for the year end.
(10 marks)
iii. Profit and cash generated during an accounting period are rarely equal. Discuss the importance of cash
management and why financial statements are a vital communication tool.
(20 marks)

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Part B
Section 1
Musicmotors Ltd is a supplier of digital radios to car manufacturers. The selling price is ￡90 each. Next year the
business plans to make and sell 30,000 digital radios. The businesses costs are as follows:
Manufacturing
Variable materials ￡30 per radio
Variable labour ￡21 per radio
Other variable costs ￡18 per radio
Fixed costs ￡120,000 per
year
Administration and selling
Variable costs ￡4.50 per radio
Fixed costs ￡90,000 per
year
Required:
i. Calculate the Breakeven Point (BEP) for next year both in quantity of radios and sales value.
(3 marks)
ii. Calculate the margin or safety for next year, expressed both in quantity of radios and sales value.
(3 marks)
iii. If Musicmotors Ltd wants to earn a ￡1,500,000 profit, and radio sales are 25,000, what price should it charge
for the radio
(4 marks)
Section 2
The module included a group formative assessment where you were a member of the management team of a new
start-up business introducing a product to the market with the objective of increasing stakeholder value.
Using appendix A, please reflect and explain how this module has helped you:
Improve your knowledge of the importance of finance for business longevity and growth.
Understand the role of the financial manager regarding costing; pricing; the investment decision and keeping
accurate financial records.
Develop your employability skills.
(20 marks)
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Part C
Austrian Oak plc is considering a major investment project. The initial outlay of ￡900,000 will, in subsequent years, be
followed by positive cash flows, as shown below. (These occur on the anniversary dates.)
Year 1 2 3 4 5
Cash
flows 50,000 120,000 350,000 80,000 800,000
After the end of the fifth year, this business activity will cease, and no more cash flows will be produced.
The initial ￡900,000 investment in plant and machinery is to be depreciated over the five-year life of the project using
the straight-line method. These assets will have no value after Year 5.
The management judge that the cash inflows shown above are also an accurate estimation of the profit before
depreciation for each of the years. They also believe that the appropriate discount rate to use for the firm’s projects is
10 per cent per annum.
The board of directors are used to evaluating project proposals on the basis of a payback rule which requires that all
investments achieve payback in five years.
As the newly appointed executive responsible for project appraisal, you have been asked to assess this project using a
number of different methods and advise the board if they should invest in the project. Do this in the following
sequence:
i. Calculate the payback period.
(3 marks)
ii. Calculate an accounting rate of return
(4 marks)
iii. Calculate the net present value
(4 marks)
iv. internal rate of return (see appendix 2 for IRR formula)
(4 marks)
v. What do you understand by the term ‘opportunity cost’ and why is it important in business decisions
(10 marks)
Appendix A
Module Learning Outcomes
By the end of this module successful students will be able to do the following:
1. Evaluate a wide range of information to make informed judgements on the costing, pricing and investment
decisions and how to communicate business performance to key stakeholders.
2. Articulate financial risks applicable to a range of business structures and analyse how financial managers
manage these risks to maintain competitive advantage.
3. Identify and apply appropriate financial models and concepts to a range of decision-making scenarios.
The module syllabus includes the following main topics:
The learning outcomes will be developed within the module through an exploration of the role of the financial
manager. A variety of different business and finance theories and activities will address the tools of the trade of
finance:
The course syllabus includes the following main topics:
1. Accounting for business transactions.
Accounting for business transactions is a very important means of communicating business performance to key
stakeholders as well as a precursor for budgeting and ensuring strategic goals are achieved.
1.1 : Examine the important role of the financial manager in an organisation.
1.2 : Summarise the key financial statements of performance, position and cash flow.
1.3 : Convert business transactions into financial statements using the double-entry bookkeeping system.
2. The costing, pricing and investment decision.
The costing and pricing decisions are influenced by numerous internal and external factors, whilst the investment
decision involves allocating funds to assets that will generate value for the business.
2.1 : Review economic and business concepts informing the costing, pricing and investment decision making
process.
2.2 : Introduce fixed and variable costs and how the contribution margin can improve financial decisions in various
business scenarios.
2.3 : Explain the difference between discounted and non-discounted investment appraisal techniques, considering
the opportunity cost of capital.
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3. Employability and CV Impact:
3.1 : Provide students with foundation skills for a career in business and finance.
3.2 : Develop negotiation and communication skills underpinning HRM, marketing and management concepts from
a finance perspective.
Appendix 2
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Guidance:
Students are encouraged to be inquisitive and innovative in their approach as to what should be included in this
report the following may be of some use in providing guidance as to what could possibly be included, although this is
in no way meant to be prescriptive.
As part of your work, you should explore the underlying theory behind the key areas of investigation that you identify
and appropriately referenced comments and quotes to sources to demonstrate wider reading. Additionally, the
inclusion of some practical/real world examples to act as support/explanation for your evaluative comments is
encouraged. Numerical example for illustrative purposes may be of use but should not be the only element of the
work; discussion and interpretation of models and concepts is also required.
Please avoid relying too heavily on descriptive sections reproducing information available from the set text. It is your
own logical, evaluation of the situation, the interpretation of course material and presentation, with critical analysis,
of a coherent strategic report that will attract high marks.
No PDF’s. Assignments must be submitted to Turnitin as a word document.
No photographs. Calculations must be presented using functions available in word.
Please note that the company names are fictitious and do not exist.
Word Limit:
The word count must be stated on the front page of your assignment.
Summarising and compressing the information in your assignment into the word limit is one of the skills that students
are expected to acquire and demonstrate as part of the assignment process.
If the word limit is exceeded for any task, then the following penalties be applied:
Penalty
Exceeds limit by up to 20% No penalty – tolerance band
Exceeds limit by 20.1 – 25% 5 percentage points
Exceeds limit by 25.1 – 30% 10 percentage points
Exceeds limit by 30.1 – 35% 15 percentage points
Exceeds limit by 35.1 – 50% 20 percentage points
Exceeds limit by more than 50% Mark of zero
The word count does not include:
Title page
Reference list/Bibliography
Appendices
Appropriate tables, figures and illustrations
Please note, in text citations [e.g. (Smith, 2011)] and direct secondary quotations [e.g. “dib-dab nonsense analysis”
(Smith, 2011 p.123)] are included in the word count.
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The Use of Tables
Tables should not include large amounts of text which represent the main discussion and arguments, as these
should be included in the main body of your work.
If tables are used inappropriately in this way the wording in question will be deemed to be part of the main body of
the work and included in the word count (with the relevant penalty imposed where the maximum word count has
been exceeded).
Early reassessment
At the module leader’s discretion. early reassessment is offered where:
There has been what the marker judges to be a reasonable attempt at the assessment.
There is no pending academic misconduct allegation.
Please refer to Section 4.3 of the Undergraduate Academic Regulations 2024-25 for further details.
Late work penalties**
Time work is
submitted after the
deadline
Penalty
Within 24 hours No penalty
2-3 days
5% deduction from total mark (or awarded mark if lower than
pass mark)*
4-5 days
10% deduction from total mark (or awarded mark if lower than
pass mark)*
6-7 days
15% deduction from total mark (or awarded mark if lower than
pass mark)*
More than 7 days Automatic fail, a mark of 0 is awarded
*Penalties within 7 days cannot reduce the mark below the pass mark (typically 40%); in such instances, the mark
should be capped at the pass mark.
**Late work penalties apply to Sunderland and London Campus provision onlyfor 2023/24, and to all provision from
2024/25.
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Categories
Grade Relevance Knowledge Analysis Argument and Structure Critical Evaluation Presentation Reference to Literature
86 –
100%
The work examined is exemplary and provides clear evidence of a complete grasp of the knowledge, understanding and skills appropriate to the Level of the
qualification. There is also unequivocal evidence showing that all the learning outcomes and responsibilities appropriate to that Level are fully satisfied. At this level it is
expected that the work will be exemplary in all the categories cited above. It will demonstrate a particularly compelling evaluation, originality, and elegance of argument,
interpretation or discourse.
76-85% The work examined is excellent and demonstrates comprehensive knowledge, understanding and skills appropriate to the Level of the qualification. There is also
excellent evidence showing that all the learning outcomes and responsibilities appropriate to that level are fully satisfied. At this level it is expected that the work will be
excellent in the majority of the categories cited above or by demonstrating particularly compelling evaluation and elegance of argument, interpretation or discourse and
some evidence of originality.
70 –
75%
The work examined is of a high standard and there is evidence of comprehensive knowledge, understanding and skills appropriate to the Level of the qualification.
There is clearly articulated evidence demonstrating that all the learning outcomes and responsibilities appropriate to that level are satisfied At this level it is expected
that the standard of the work will be high in the majority of the categories cited above or by demonstrating particularly compelling evaluation and elegance of argument,
interpretation or discourse.
60 –
69%
Directly relevant to
the requirements
of the assessment
A substantial
knowledge of
relevant material,
showing a clear
grasp of themes,
questions and
issues therein
Comprehensive
analysis – clear
and orderly
presentation
Well supported, focussed
argument which is clear
and logically structured.
Contains distinctive
or independent
thinking; and begins
to formulate an
independent position
in relation to theory
and/or practice.
Well written, with
standard spelling
and grammar, in a
readable style with
acceptable format
Critical appraisal of up-to date and/or appropriate
literature. Recognition of
different perspectives.
Very good use of a wide
range of sophisticated
source material.
50 –
59%
Some attempt to
address the
requirements of
the assessment:
may drift away
from this in less
focused passages
Adequate
knowledge of a fair
range of relevant
material, with
intermittent
evidence of an
appreciation of its
significance
Significant
analytical
treatment which
has a clear
purpose
Generally coherent and
logically structured, using
an appropriate mode of
argument and/or
theoretical mode(s)
May contain some
distinctive or
independent thinking;
may begin to
formulate an
independent position
in relation to theory
and/or practice.
Competently
written, with only
minor lapses from
standard grammar,
with acceptable
format
Uses a good variety of
literature which includes
recent texts and/or
appropriate literature,
including a substantive
amount beyond library
texts. Competent use of
source material.
40 –
49%
Some correlation
with the
requirements of
the assessment
but there are
instances of
irrelevance
Basic
understanding of
the subject but
addressing a
limited range of
material
Some analytical
treatment, but
may be prone to
description, or to
narrative, which
lacks clear
analytical
purpose
Some attempt to construct
a coherent argument, but
may suffer loss of focus
and consistency, with
issues at stake stated only
vaguely, or theoretical
mode(s) couched in
simplistic terms
Sound work which
expresses a coherent
position only in broad
terms and in uncritical
conformity to one or
more standard views
of the topic
A simple basic style
but with significant
deficiencies in
expression or
format that may
pose obstacles for
the reader
Evidence of use of
appropriate literature
which goes beyond that
referred to by the tutor.
Frequently only uses a
single source to support a
point.
35 –
39%
Relevance to the
requirements of
the assessment
may be very
intermittent, and
may be reduced to
its vaguest and
least challenging
terms
A limited
understanding of a
narrow range of
material
Largely
descriptive or
narrative, with
little evidence of
analysis
A basic argument is
evident, but mainly
supported by assertion
and there may be a lack
of clarity and coherence
Some evidence of a
view starting to be
formed but mainly
derivative.
Numerous
deficiencies in
expression and
presentation; the
writer may achieve
clarity (if at all) only
by using a
simplistic or
repetitious style
Barely adequate use of
literature. Over reliance
on
material provided by the
tutor.
Pass
The evidence provided shows that the majority of the learning outcomes and responsibilities appropriate to that Level are satisfied – for compensation consideration.
11
Fail
12
30 –
34%
The work examined provides insufficient evidence of the knowledge, understanding and skills appropriate to the Level of the qualification. The evidence provided
shows that some of the learning outcomes and responsibilities appropriate to that Level are satisfied. The work will be weak in some of the indicators.
15-29% The work examined is unacceptable and provides little evidence of the knowledge, understanding and skills appropriate to the Level of the qualification. The evidence
shows that few of the learning outcomes and responsibilities appropriate to that Level are satisfied. The work will be weak in several of the indicators.
0-14% The work examined is unacceptable and provides almost no evidence of the knowledge, understanding and skills appropriate to the Level of the qualification. The
evidence fails to show that any of the learning outcomes and responsibilities appropriate to that Level are satisfied. The work will be weak in the majority or all of the
indicators.

金融｜ Fundamentals of Financial Decision-Making
ASSIGNMENT CODE: MGT104
Submission Date: 2pm on 15th May 2026最先出现在KJESSAY历史案例。