代寫 Intermediate Financial Accounting (110.209)
School of Accountancy
Intermediate Financial Accounting (110.209)
Assignment 1 Part C (Compulsory)
Semester One 2016
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Date: March 2016
To: All 110.209 Intermediate Financial Accounting Students
From: Ngaire Kirk (Paper Coordinator 110.209)
Re: Assignment 1 submission and plagiarism advice
Please note that Assignment 1 will be submitted to a plagiarism detection programme
as part of a University-wide effort to pre-empt problems that have been experienced
regarding the use of unacknowledged material and copying the work of others. Please
refer to the section on ethics in the Adminsitration Guide as well as the following
information for a discussion of what constitutes plagiarism and the serious nature of
The programme used by the University is ‘Turnitin’, which is widely used by
universities around the world. It is a real-time web-based programme that incorporates
a very wide range of academic and non-academic sources and includes student
assignments at all contributing universities. Turnitin assesses your assignment against
materials from websites, electronic versions of journal articles and other literature,
assignments submitted by others in the class and assignments assessed by Turnitin for
You must submit Assignment 1 in electronic format through Stream following the
instructions on pages 22-23 of the Administration Guide. Each assignment is
automatically submitted from Stream to Turnitin.
To enable you to benefit from the feedback Turnitin provides, you are given the
opportunity to submit an earlier draft copy and then resubmit your final copy by the due
date. The intention is to use Turnitin as both as a plagiarism preventative and a learning
tool for your benefit.
Massey University takes plagiarism very seriously. There were some very serious
instances of apparent plagiarism/cheating by some students in past assignments. In
several cases, students received zero marks. If you have any concerns about this, please
contact the paper coordinator.
Plagiarism consists of copying or using the work of others (including ideas) without
properly acknowledging it. Please see the electronic booklet Student Learning
Resources, Support and Library. Plagiarism also includes sending in identical or very
nearly identical assignments or assignments you have submitted in the past. Students
are encouraged to work in groups but assessment, unless otherwise stated, is individual,
and must be done by the individual who is to receive marks for the assignment.
Copying each other’s work, or sending in essentially the same assignment, is a form of
cheating that does not benefit anyone, least of all the students concerned. Unethical
behaviour, whether as a student or in the outside world, may lead to a short term gain,
but certainly will not help in the long term (e.g., in the final examination).
Submitting essentially the same work for an individual assessment is regarded as a
misdemeanour under the code of conduct for the university, and is treated very
seriously. Not only are students penalised, but their names and IDs and details of the
misdemeanour are required to be kept on a confidential database at Massey University.
If further instances occur, either in the same paper or in any other paper, the offence
becomes serious misconduct with further repercussions.
We know by far the majority of students do submit their own work. However, far too
frequently there are also a multitude of unacknowledged sources in some assignments,
which does also come under the misconduct rules, and can result in a similar penalty.
Please take care with your work. Dealing with this problem is very distressing for all
concerned. If you are uncertain of any issue raised in this memorandum please do not
hesitate to contact your lecturers or me.
Best wishes from Ngaire and the 110209 team.
Assignment 1 Part C (Compulsory Essay)
Due Date and Time
Final Version: Friday 15th April, 12pm, Midday Lunchtime (12:00 hrs) New Zealand
Learning Outcome for 110.209:
1. Critically evaluate the New Zealand Financial Reporting Environment with a
particular emphasis on corporate regulatory requirements. (Please note that this is
the learning outcome, not the specific topic.)
Please read pages 18-19 of the Administration Guide for objectives and further general
information about Assignment 1 Part C.
Please also go to the Administration Guide and reread all the details for 110209
assessments from page 20 Presentation of Written Work to the end of the section
Academic dishonesty on page 25, excluding only the section on How to Complete
Spreadsheet Assignments for Both Assignment 1 and 2. Details from the Administration
Guide will not be repeated in this booklet.
Accounting standards are an integral tool for ensuring that credible financial statements
are prepared for the benefits of the outside stakeholders. There is a debate in the
accounting world regarding the merits and demerits of principles versus rules-based
accounting standards. Although clearly defined principles provide many advantages as
a basis of accounting, there is also concern that principles-based standards enable
managers to manipulate accounting information.
Provide a critical evaluation of the accounting standard-setters’ move towards a
principles-based reporting regime.
In answering this question you will consult resources regarding the benefits and
disadvantages associated with the principles-based standards. Your assignment will
primarily be evaluated on how well you provide a critical evaluation of the principles-
based accounting standards. Critical evaluation requires you to state your conclusion
based on logical arguments for and against a particular idea. You should provide your
opinion in a coherent manner. Although we don’t expect students to conduct rigorous
research in answering this question, a little amount of research evidence would yield
Word count: 600 to 800 words excluding citations and the reference list. Anything
below 600 is likely to be an inadequate coverage of the topic. Markers reserve the right
代寫 Intermediate Financial Accounting (110.209)
to not mark essays beyond 800 words as part of critical thinking is to be able to express
an evidence based opinion within a required format.
Relevant text and other readings
? Chapter 2 of the text, and Lecture Notes for Theme 1, are a starting point for
your essay but, you are expected to read beyond the required readings. The
library databases, the XRB and the NZICA sites are examples of online sites
that provide useful resources.
? Another excellent resource is the Student Learning Resources, Support and
Library booklet in the Course Wide Resources block on the Stream site,
especially the sections on essay writing, APA citing and referencing and
? Please also read Appendix 1 of the Administration Guide.
The Marking Schedule for your essay will be provided on Stream in the assessment
Further Notes re Submission
? Please note you will not be able to access the submission site until you have
successfully completed the on-line honesty declaration quiz.
You can use your own word document to write the essay.
Assignment 1 must be submitted as a single Word document (.docx format is preferred,
but .doc is acceptable). If you do not already have an official copy of MS Office please
note that as a Massey Student you can find a link to download a free copy as below:
Free copies of Office 365 for Massey students !
Microsoft Student Advantage is an offer from Microsoft to all students in education.
Student Advantage delivers Office 365 to currently enrolled students at Massey - for
free! Microsoft also offers OneDrive for Business.
For details about how to get your free copy see Microsoft Student Advantage.
You will have to log on with your usual Massey login.
Presentation must be professional in appearance:
? Appropriate headings are permitted for 110.209 essays.
? Font should be Times New Roman, Arial or similar (not Comic Sans).
? Page size should be A4 portrait with margins of about 2.5 cm.
? Text spacing should be 1.5 or double-spaced.
? Typographic elements (such as variations in font size, bold, italics, and
indentation) should be used appropriately to make the structure of the
? A page header on every page should give your name and student number; a
page footer should give the page number.
Do not include any extraneous matter; do not restate the questions, etc.
References should be used for every fact or idea that you cite. There should be both in-
line citations at the relevant point and a list of the references at the end of your
Consistent with normal academic practice in accounting, you are expected to use the
APA-6 citation system in this course.
WARNING: Evidence of plagiarism will lead to deduction of marks up to a
maximum of 100%
Difficulties with Required Format
Massey University provides support for students with disabilities. If for reason of
disability you are unable to submit your assignments in the required format, please
contact Disability Services or the paper coordinator to make other arrangements.
Assignment Submission Points
Assignments must be submitted through the appropriate submission point on Stream.
There will be two submission points to electronically submit your essays:
Submission of Draft Version of Assignment 1 Part C for Turnitin Feedback
For the advantages of submitting a draft essay, please see details on Turnitin in
appendix 3 of the Administration Guide and in the memorandum at the
beginning of this booklet.
Submission of Final Version of Assignment 1 Part C
If you have any problem with submission, please contact the paper coordinator through
the Assignment Forum or the Confidential Dialogue.
Feedback will be returned through Stream in the form of general feedback rather than
specific feedback. Specific feedback will be confined to the individual online marking
guides on Stream, and a notice will be sent when it is available. The submission point
will close once general feedback is posted, and it will be impossible for students to
submit a late assignment after that time. This will result in failing the course unless
alternative arrangements are arranged with the paper coordinator.
Best wishes from all of the 110.209 Team ?
Ngaire Kirk, Paper Coordinator
代寫 Intermediate Financial Accounting (110.209)