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ADMS 3585 (16)
Donna Rex (2)

Group Case Marking Key

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Administrative Studies
ADMS 3585
Donna Rex

MARKING KEYCASE GROUP ASSIGNMENT Student Name ADMS 3585 Section No Mark 150NA Not AddressesStudent does not address the indicatorNC Nominal CompetenceStudent identify an issue but explanation is superficial at bestRC Reaching CompetenceStudent identify the issues perhaps understand the technical criteria and application but discussion may lack depth and breadthC CompetenceStudents discussess the issues with sufficient depth and breadth and able to tie to users objectives elaborating the impactHC Highly CompetentStudent discusses the issue clearly and accurately and links the discussion to the main users and objectives and make logical recommendationMark IndicatorExpectationNANCRCCHCObtainedOVERVIEW1The student recognizes your role as a financial consultant to prepare a report to determine the 01234appropriateness of the accounting methods used by the Calgary store and the methods used arefair in the context of the contestThe student recognizes the following ofusers and their objectives2York Limited Owners01234and one of the following 3Calgary store01234Vancouver storeOther Userspotential franchisees other franchise stores etc discuss conflict and make a recommendation of who is the most important user401234conflict may arise between the Calgary and Vancouver store The student recognizesConstraints 5IFRS justifythe contest requires that all stores need to adopt IFRS in reporting the financial results01234Contest Formula Highest improvement in Income before Tax between 2014 and 201301234ethics01234ISSUES ANALYSISThe student applies technical knowledge to case facts in discussing6Inventory Write DownDiscuss inventory valuation requires Lower of cost and NRV 01234Determine if write off of75000 is legitimate for inventory impairmentlink to possible reasons01234Determine impact when inventory sold the following year at95000 discuss write down recovery etc01234Discuss impact to contest result and review ethical intention012347Inventory ValuationDiscuss accounting implication for polciy change from Average cost to FIFO01234Discuss impact to contest result and review fairness in the context of the contest ethical intention012348Accounts ReceivableDiscuss accounting conecpt for AR NRV01234Discuss the 2 methods Aging AR and Credit
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