THE UNIVERSITY OF DANANG

UNIVERSITY OF ECONOMICS
CENTER FOR INTERNATIONAL EDUCATION
Assignment Front Sheet

Qualification Unit Code / Unit number and title

H/601/0548
Pearson BTEC Level 4 HND Diploma in
Business (Management) Unit 2: Managing Financial Resources and
Decisions
Student name / BTEC Registration Number Assessor name

Truong Thai Bao/Oliver HH43429 Ms. KHA PHAM

Date issued Hand in deadline Submitted on

March 17, 2017 April 17, 2017

Assignment title Assignment 1 of 2: Finance as a Resource

Student to indicate clearly on the Evidence (Page no) their answers against the following assessment
criteria that can be found.

In this assessment you will

Learning Learning Assessment have the opportunity to Task Evidence
Outcome outcome Criteria present evidence that shows no. (Page no)
you are able to:
Identify the sources of finance
1.1 2
available to a business
Understand
the sources of Assess the implications of the
1.2 2
LO1 finance different sources
available to a
business
Evaluate appropriate sources of
1.3 2
finance for a business project

Analyse the costs of different

2.1 2
Understand sources of finance
the
implications of
LO2 finance as a Explain the importance of financial
2.2 1
resource planning
within a
business Explain the impact of finance on the
2.3 3
financial statements

Student declaration

I certify that the work submitted for this assignment is my own. I have clearly referenced
any sources used in the work. I understand that false declaration is a form of malpractice.

Student signature: Date:

In addition to the above PASS criteria, this assignment gives you the opportunity
to submit evidence in order to achieve the following MERIT and DISTINCTION

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 THE UNIVERSITY OF DANANG
UNIVERSITY OF ECONOMICS
CENTER FOR INTERNATIONAL EDUCATION
grades

Indicative
Grade Descriptor Contextualisation
characteristic/s
M1 Identify and An effective approach to To achieve M1, you would have shown an
apply strategies to study and research has been effective approach to identify and evaluate
find appropriate applied to evaluate different the sources of finance available to Jim
solutions sources of finance to the Thomass gym business.
business
M2 Select / design Relevant theories and To achieve M2, you should apply range of
and apply techniques have been methods and techniques in analysing the
appropriate applied. implications of alternative sources of finance,
methods / assess the costs using of various sources of
techniques information and description of all key
components on spread sheet.

M3 Present and A range of methods of To achieve M3, report should contain clearly
communicate presentation has been used defined objectives, rationale and
appropriate and technical language has recommendations for appropriate sources of
findings been accurately used. finance and are presented in a clear,
structured format. Appropriate technical
language is used. Appropriate use is made of
text, images, charts and tables.

D1 Use critical Conclusions have been To achieve D1, evaluate and synthesize
reflection to arrived at through synthesis relevant theories and techniques to generate
evaluate own work of ideas and have been and justify valid conclusions based on
and justify valid justified. appropriate sources of finance, costs of
conclusions different sources of finance as well as
recommending steps to strengthen managing
working capital.
D2 Take Activities have been To achieve D2, you will have demonstrated
responsibility for managed. The various sources of finance, its costs
managing and implications and managing working capital to
organising activities Jim Thomass gym business are sufficiently
discussed by examining their pros and cons.
D3 Demonstrate Receptiveness to new ideas is To achieve D3, you will have demonstrated
convergent/ evident the implications of the different sources of
lateral / creative finance are analysed in-depth by linking
thinking theory with the case study.

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 THE UNIVERSITY OF DANANG
UNIVERSITY OF ECONOMICS
CENTER FOR INTERNATIONAL EDUCATION
Assignment Brief

Qualification Pearson BTEC Level 4 HND Diploma in Business (Management)

Unit number and title Unit 2: Managing Financial Resources and Decisions

Assessor name Ms. Kha Pham

Date issued March 17, 2017

Hand in deadline April 17, 2017

Assignment title Finance as a resource

Scenario:

DRC (Danang Rubber Company) (HSX: DRC) is a tire manufacturer and rubber-processing company
in Danang, Vietnam. It manufactures, markets, and distributes tires and other rubber-derived
products for industrial and automotive use. The company also merchandises machinery and supplies
for rubber processing activities, as well performing installations for this equipment.

With more than 35 years of development, DRC has established a strong distribution network in
Vietnam nationwide and many foreign trustful customers in Asia, South America, and Europe
Currently, many customers rely on DRC products such as Truong Hai Automobile Company, Hyundai
Motor Company, TMT Company, Vietnam Coal and Mineral Group, many transport and coach
companies all over the country.

Being a recently graduated accounting student, you are appointed to work for the Department of
Accounting and Finance of DRC. During your probationary period, you are required to prepare a
financial plan for the coming project of a new assembly line for manufacturing tires with the capacity
of 30,000 tires/ year. Estimated funding required for this particular project goes up to VND 22.5
million, of which DRC plans to self-fund by 30%.

Task 1 (LO 2: 2.2)

Explain the importance of financial planning in a business.

Task 2 (LO 1: 1.1, 1.2, 1.3, 1.4,2.1)

Prepare a report to identify and evaluate the sources of finance available to DRC.

Hint: You should be able to:

Identify sources of finance (1.1)

Analyse the advantages and disadvantages of each source (1.2)
Discuss the implications in terms of legal and financial aspects in issuing debt and equity to
raise funds. Explain the dilution of control effects and implication of failure to pay interest on
debts or dividends on shares. (1.2)
Identify costs of these sources (2.1)
Use relevant information in Danang city to support answers

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 THE UNIVERSITY OF DANANG
UNIVERSITY OF ECONOMICS
CENTER FOR INTERNATIONAL EDUCATION
Evaluate the most appropriate source(s) of finance for this project (1.3).

Task 3 (LO 2: 2.3)

Explain the impact of finance on the financial statements.

Hint: You should discuss:

o The interaction of assets, liabilities and equity/capital on the balance sheet

o How different types of finance and their costs appear in the financial statements of a
business

NOTE: In addition to the PASS criteria, this assignment gives you the opportunity to submit
evidence in order to achieve the MERIT and DISTINCTION grades. Please refer to page 2 of the
assignment brief for more details.

Evidence Evidence
Summary of evidence required by student
checklist presented

Explain the importance of financial planning in successfully setting up the

Task 1
new business.

Prepare a report to identify and evaluate the sources of finance

Task 2 available to DRC. On that basis, advise the business on the most
suitable option for him.

Explain the impact of finance on the financial statements Jim

Task 3
Thomass business

Sources of information
http://www.drc.com.vn/?lang=en
http://finance.vietstock.vn/DRC-ctcp-cao-su-da-nang.htm

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 THE UNIVERSITY OF DANANG
UNIVERSITY OF ECONOMICS
CENTER FOR INTERNATIONAL EDUCATION
PRESENTATION

1. The assignment should have a cover page that includes the assignment
title, assignment number, course title, module title, Lecturer/tutor name
and students name. Attach all the pages of assignment brief/achievement
summary with your report and leave them blank for official use.

2. Ensure that authenticity declaration has been signed.

3. This is an individual assignment.

4. Content sheet with a list of all headings and page numbers.

5. A fully typed up professionally presented report document. Use 12 point

Arial or Times New Roman script.

6. Your assignment should be word-processed and should not exceed from

2,500 to 3,000 words in length.

7. Use the Harvard referencing system.

8. Exhibits/appendices are outside this limit.

9. The assignment should contain a list of any references used in the report.

NOTES TO STUDENTS FOR SUMMISSION

Check carefully the submission date and the instructions given with the
assignment. Late assignments will not be accepted.
Ensure that you give yourself enough time to complete the assignment by
the due date.
Do not leave things such as printing to the last minute excuses of this
nature will not be accepted for failure to hand-in the work on time.
You must take responsibility for managing your own time effectively.
If you are unable to hand in your assignment on time and have valid
reasons such as illness, you may apply (in writing) for an extension.
Failure to achieve a PASS grade will results in a REFERRAL grade being
given.
Take great care that if you use other peoples work or ideas in your
assignment, you properly reference them in your text and any
bibliography.
NOTE: If you are caught plagiarizing, the University policies and
procedures will apply.

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 THE UNIVERSITY OF DANANG
UNIVERSITY OF ECONOMICS
CENTER FOR INTERNATIONAL EDUCATION
Achievement Summary
Pearson BTEC Level 4 HND Diploma
Qualification Assessor name Ms. Kha Pham
in Business (Management)

Unit Number Unit 2 Managing financial resources

Student name
and title and decisions
Criteria To achieve the criteria the evidence must show that the Achieved?
Reference student is able to: (tick)
LO 1 1st 2nd 3rd
1.1 Identify the sources of finance available to a business

1.2 Assess the implications of the different sources

1.3 Evaluate appropriate sources of finance for a business project

LO 2

2.1 Analyse the costs of different sources of finance

2.2 Explain the importance of financial planning

2.3 Explain the impact of finance on the financial statements

Higher Grade achievements (where applicable)

Achieved? Achieved?
Grade descriptor Grade descriptor
(tick) (tick)

D1: Use critical

M1: Identify and apply strategies to reflection to evaluate
find appropriate solutions own work and justify
valid conclusions

D2: Take responsibility

M2: Select/design and apply
for managing and
appropriate methods/techniques
organising activities

D3: Demonstrate
M3: Present and communicate
convergent/lateral
appropriate findings
/creative thinking

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 THE UNIVERSITY OF DANANG
UNIVERSITY OF ECONOMICS
CENTER FOR INTERNATIONAL EDUCATION
Assignment Feedback
Formative Feedback: Assessor to Student

Action Plan

Summative feedback

Feedback: Student to Assessor

Assessor Signature Date

Student Signature Date

FOR INTERNAL USE ONLY

VERIFIED YES NO

DATE : .................................................................
VERIFIED BY : .................................................................
NAME : .................................................................

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