Showing posts with label Carrying Amount Tax Base Page | 2 Asset or Liability. Show all posts
Showing posts with label Carrying Amount Tax Base Page | 2 Asset or Liability. Show all posts

Wednesday, July 25, 2018

Suggested Marketing Communications Plan Format (SOSTAC Model)

Suggested Marketing Communications Plan Format (SOSTAC Model)
Executive Summary* – Presents a brief overview of the proposed plan. The marketing communications plan should open with a brief summary of the plan’s main goals and recommendations. It should wet the appetite of those who may read it! E.g. senior management, or colleagues who will implement your proposal. It should assist them to grasp (within one minute) the overall plan’s thrust/direction. It is similar to an abstract written for an essay or academic paper or final year project. This should not be more than one A4 page!
Acknowledgements* – (This is a useful exercise for your final year/placement project. So why not develop this good practice now?). You can thank God, mummy, dad,” significant others”, tutors, marketing communications company, of course the lovely library staff!. Don’t forget friends who helped you when the “chips were low” or anyone who inspired you! Please no Oscar speeches! Check with the client and organisation re: relevance.
Table of contents*, Glossary of terms, Table of Illustrations – This should follow the executive summary. It should identify where one can find the information (with page numbers and appropriate sections) contained in the plan. You should also have a table of illustrations and abbreviations. We expect you to have appendices and a bibliography.
Note – This is not part of the page count and these sections should be numbered using roman numerals.
Introduction – You should introduce your campaign and the marketing challenge and incorporate it into the situational analysis below. Past students have chosen different ways to do this. So look at past assignments and chose the most appropriate one.
Situational Analysis (Current marketing situation) – This section presents relevant background data on the market, competitors, distribution, and the macro-environment. Your source of information should be Athens Database including (Mintel, Keynotes, Euromonitor, Emerald), FT.com, Economic Intelligence Unit, Industry specific sources for example, FIA, Automobile Association, sponsors websites & publications, ABTA, WTTC (World Travel & Tourism Council), Academic journals, books and articles about the industry, empirical research, including your own).
Opportunity and issue analysis – After summarising the current marketing situation, you should proceed to identify the major opportunities and threats, strengths and weaknesses, and the issues facing the product line or your idea or campaign.
Objectives – Once you have summarised the issues, you should decide on the plan’s CSMART marketing communication objectives. You should ensure that you have covered these objectives in the plan. People would want to know the USPs and the brand promise being communicated.
Marketing Communications Strategy – You should outline (briefly) the broad marketing strategy or game plan to accomplish the plan’s objectives. In developing the strategy you should carry out the necessary primary and secondary research. You should state your strategies, first as the traditional 4 P’s and then add you are moving to the 4 Cs (Refer to articles by Fill C, Duncan T and Lauterborn, B). Please also refer to the 7Ps.
1Product strategyCustomer
2Pricing strategyCost
3Place (Distribution) strategyConvenience
4 Promotion strategyCommunication
Creative Strategy – This is the “pitch” describing the vision, the emotional touch point and/or inspiration that underpins the creative aspect of the campaign. It should be cross-referenced to the media pack and the rest of the report. It should make sense to non-media/creative people and a door way on how it will be implemented. It should win the client and target audience over, whilst offering options to various approaches.
Tactics & Action Programs – The marketing communications plan must specify the broad marketing programs for achieving the business objectives. Each marketing strategy element must be elaborated to plan! We need only proposed costs of the communication element of the campaign. This should be cross-referenced to the tactics and action programme. To help answer questions: What needs to be done? Why it should be done? Where will it be done?
(product placement)? When will it be done? Who will do it? How much will it cost? The tactics should relate to the elements of communication mix. The action programme should be in the form of a Gantt chart and or calendar form. All items should be linked to your overall strategies and budget. We need to see how you arrived at the costings!
Budget – This should outline the total budget for the campaign on the credit side. On the debit side you should indicate where the costs for the various promotions would be spent. Please note this is not a marketing
Controls – The last section of the marketing communications plan outlines the controls for monitoring the plan. Senior management can review the effectiveness of their strategies/tactics during the campaign. The control section will include contingency plans. A contingency plan outlines the steps management would take in response to specific adverse developments, such as negative responses or an advert being “pulled” by media networks, etc. price wars or strikes. A diagram would be useful to summarise your thoughts.
note – You should adapt the marketing communications plan to suit your individual circumstances and needs. A marketing communications plan should fit into a marketing plan, which in turn fits into a business plan. Marketing communications plan is usually used for specific campaigns. You need to know what goes into a marketing plan before you develop a marketing communications plan. Please do not forget the relevant appendices – for example, references, bibliography and relevant supporting data.

Develop Implement Maintain WHS Management Systems


Develop Implement Maintain WHS Management Systems

16-11-17 Maddox Smith 0 comment


Develop, implement and maintain WHS management systemsDevelop, implement and maintain WHS management systems
Task 3 – Guidelines
  • participate in two consultation role-plays:
    • meeting with the store managers on monitoring and reporting
    • meeting with the board of directors and senior management to review performance of WHSMS and make recommendations
  • submit amended targets and KPIs, procedures for performance management, audit and reporting as a result of consultation
·         submit a written 3–4 page report containing recommendations for improvement of the WHS management system.
 Part 1: Role Plays 200
  • Role-play on implementation of performance monitoring and audit procedures. Note: The implementation plan was discussed in a role play at the end of assessment 2.
  • Here you need to write a brief note on how you will measure and monitor the WHS implementation plan. Examples of measurement techniques you can use are: (Student workbook page 122 – 137).
Examples of monitoring activities:
  • incident reports and investigations
  • workplace inspection checklists
  • audit reports
  • hazard reports
  • risk assessment reports
  • training reports, skills and training matrices
  • consultation with employees
  • feedback from employees
  • budget tracking.
Explain the most practical ways possible for managers to implement the procedures you have developed. Stress the benefits to the organisation and benefits to managers where appropriate.
Part 2: Final Summary Report 1500
Based on your analysis and consultation with the board of directors and senior management, prepare a 3–4 page report containing the following elements. (You have done a major portion of this part in part 2) You only need to add what is not included in part 2 from the below list)
  1. Executive summary (briefly summarise report).You must write this at the end, after you have completed the report.
  2. Body (analyse data from scenario; discuss possible causes; explore possible solutions; explain your reasoning and support with evidence).
    • consider the relationship between the data and the WHSMS targets and performance indicators. What are the gaps? (Compare the data in assessment 1 and 3 appendices) e.g.
      • incidents and lost days slightly higher than targets
      • training numbers poor – 50% off target
      • uneven quality of implementation across, etc..
ObjectivesourceInformation and dataPerformance indicatorGap
Minimise injuries

Safety audits
  • consider possible causal relationships between data and aspects of the WHSMS implementation
    • managers working independently of others in interpreting procedures
    • lack of managerial training
    • poor communication or consultation processes
    • lack of store employee training
    • poor written and verbal communication skills
    • smoking, etc.
  • consider possible improvements to address root causes of performance issues
    • ensuring options available to employees who have poor written or verbal communication skills.
    • consistent effort from senior management to communicate support and commitment to policy and WHSMS.
    • Could involve face-to-face meetings and hands-on involvement with stores.
    • recommendations with regard to computerised WHSMS system, etc..
  • consider existing procedures and ways to improve them
    • Address requirements to update procedures to support WHS plan.
    • Refer to inadequate safety procedures, performance management procedures, lack of emergency procedures, etc
  • amended targets and KPIs, procedures for performance management, audit and reporting as a result of consultation.
    • Consider reviewing any of your policies
    • Consider changing the KPIs (reduce them) taking into account that the incident rates have increased after implementation
    • Consider any remedial actions required.
Amended KPIs (Follow the strategic implementation plan table in Task 3)
ObjectivesOriginal targetAmended target/KPIPerson responsible
 develop draft recommendations for improving the WHSMS (minimum 4 recommendations)
    • increased focus on consistent training for new managers
    • ensuring options available to employees with poor communication skills.
    • consistent effort from senior management to communicate support and commitment to policy and WHSMS.
    • forming networks of managers to learn from each other’s training and management techniques
    • introducing a health and wellbeing program to communicate smoking risks, provide healthy lifestyle alternatives and reduce smoking, etc.
  1. Conclusion
These are examples only. You need to analyse the given information and add more to the above lists.
Part 3: Role play 300
Conduct a role play to consult with the board of directors and senior management to present WHS performance data and recommendations.
You must attach all the three observation checklists to the tasks as well. If you have not done the role plays please discuss it with me.

Monday, July 23, 2018

Study Corporate Accounting Assignment Help

Study Corporate Accounting Assignment Help

Instructions:
If you create your worksheets in excel, please copy and paste them into MSWord.
Points are given for the quality of your calculation formats even if your final calculations are not correct.
Once you have completed the assignment, it needs to be lodged through Safe Assign in the Assessments section of Learnline with an appropriate CDU cover sheet. Your assessments must be lodged using MSWord. Note: PDF, Excel or paper copies will not be accepted.
Required:
  • Make sure your entire assignment can be readily printed on A-4 paper in portrait (preferred) or landscape format with appropriate page breaks. Do not have a portion of a “wide” worksheet expand beyond 1 page. 
  • Make sure your name and student number are on every page of your submission.
ACT 503 Corporate Accounting
Due Date: 11.59 pm Friday 29th September in Study Week 10
Assignment
Question 1: (Marks 15)
ShouldBeMyOwnWork Ltd had the following balances in their books showing Carrying Amount and Tax Base amounts at 30 June 2018 which creates temporary differences:
Carrying AmountTax Base
Page | 2
Asset or Liability($’000)($’000)
Computers at cost300300
Accumulated depreciation(60)(100)
Computers, net240200
Accounts receivable100100
Allowance for doubful debts(10)0
Accounts receivable, net90100
Provision for warranty costs300
Provision for employee benefits (LSL)200
The following information is available for the following year, the year ending 30 June 2019.
Statement of profit or loss and other comprehensive income for
ShouldBeMyOwnWork Ltd for the year ending 30 June 2019($’000)
Revenue4,000
Cost of goods sold expense(1,800)
Depreciation expense(60)
Warranty expense(90)
Bad and doubtful debts expense(25)
Other expenses(1,375)
Profit before tax650
Other comprehensive incomeNil
ShouldBeMyOwnWork Ltd depreciates computers over five years in its accounting records, but over three years for tax purposes. The straight-line method is used. During the year, ShouldBeMyOwnWork Ltd wrote off bad debts amounting to $15,000. Warranty costs of $70,000 were paid during the year. No amounts were paid for long-service leave during the year.
The following information is extracted from the statement of financial position at 30 June 2019:
($’000)
Assets
Accounts Receivable120
Allowance for doubful debts(20)
Liabilities
Provision for warranty costs50
Provision for employee benefits (LSL)30
ACT 503 Corporate AccountingAssignment
Due Date: 11.59 pm Friday 29th September in Study Week 10
There was no acquisition of plant and equipment during the year.
The tax rate as at 30 June 2018 and 30 June 2019 was 30 per cent
Required:
  1. Calculate the amount of each of ShouldBeMyOwnWork Ltd’s temporary differences, if Page | 3 any, at 30 June 2018, and state whether it is deductible or taxable 
  1. What is the balance of the deferred tax liability and deferred tax asset, if any, as at 30 June 2018? 
  1. Calculate ShouldBeMyOwnWork Ltd’s taxable income for the year ending 30 June 2019. 
  1. Prepare journal entries to record current tax and deferred tax for the year ending 30 June 2019.
Question 2: (Marks 10)
In accounting for employee benefits wherein under their contract with employers, employees can receive various forms of benefits in return for their services. Such benefits will usually result to recognition of expenses by the employer, and if not paid as at the end of the reporting period, becomes liabilities from the perspective of the employer.
If the services of the employees are used to generate items that are expected to provide future economic benefits — for example, employees generate Inventories in the form of WIP (work in progress) — then amounts paid or payable to employees may be considered to be part of the cost of the respective assets.
Required: Aside from the above-mentioned Inventories, illustrate or describe other scenarios you can think of when would payments made to employees can be considered to be an Asset? Provide possible journal entries, if needed. Maximum 200 words.
ACT 503 Corporate Accounting
Due Date: 11.59 pm Friday 29th September in Study Week 10
Assignment
Question 3: (Marks 10)
Required
State whether the following assets may be revalued, support your answer with a brief
explanation to your reason. (maximum 100 words in each scenario). Prepare journal entries
for any revaluations permitted by accounting standards. Assume that each item listed belowPage | 4
represents a separate class of assets
  1. NT News OnTheGo Ltd has developed a masthead for its newspaper to the point where it is a very valuable asset. Although the masthead is not currently recognised, management believes it could be sold for at least $3 million. 
  1. John Wiley & Sons Australasia Ltd purchased a publishing title two years ago for $1.2 million when another publisher went into liquidation. The book lhas been very successful and management believesthat it could probably sell $1.5 million if ever they put it on the market. 
  1. Booze Your Juice Ltd acquired a franchise for an ice-cream stand at a beach at a cost of $100 000. There is great demand for this type of franchise as evidenced by recent sales of equivalent franchises at other beaches. The current market price of such a franchise is $200 000. 
  1. DJB Ltd has deferred development costs of $520 000 and the estimated recoverable amount of development project is $860 000.
Question 4    (Marks 15)
You own a financial accounting services called MyNextProblem Consultancy Ltd. You have been invited to lecture at Darwin Charles Uni and provide advice to students of the requirements of AASB 10 in respect of the control criterion.
Required: For each of the below independent situation, determine whether or not control exists and, if so, by which party. Discuss the reasons for your answers. Where possible, support your answer with excerpts from AASB 10.
You will be marked based on the explanation of your answer and not the Standard’s wordings itself. Maximum 150 words per situation, excluding any words quoted from the standard.
The following are independent situations:
  1. ACT503 Ltd, a supplier of sailing equipment, was incorporated 10 years ago and is 60 per cent owned by ACT305 Group. ACT503 Ltd has been a very successful business, averaging annual profits of $500 000. However, during the past two years the company has run into financial difficulties and has defaulted on its loan with its bank. Consequently, the bank has used the powers in the load agreement to monitor the company’s activities closely in order to obtain repayment of its debt. The company must now obtain the bank’s authorisation for any expenditure over $5 000 and no changes in operations of the company are permitted without the bank’s approval.
ACT 503 Corporate Accounting
Due Date: 11.59 pm Friday 29th September in Study Week 10