ACCT801 Accounting for Managers Assignment 1, 2026 | AIS

ACCT801 Assignment 1

Course: ACCT801 Accounting for Managers

Streams: 247 & 248

Lecturer: Bill Ross

Due: 4pm Friday 16th January 2026 (soft copy submission through Moodle only)

POINTS To NOTE:

1. There are 100 marks for this assignment which is 50% of the final course grade.
2. The word limit for this assignment is 2,000 words (+/-10%).
3. Use Arial or Times New Roman font size 12 and 1.5 line spacing.
4. Ensure you follow academic citation and referencing requirements, as failure to do so may invoke penalties. Use APA (7^th). A reference list is required.
5. You are also required to reference the use of any tools / software / application used. This includes the use of artificial intelligence (AI) to paraphrase or proofread, which requires a statement where applicable.
6. Upon submission your assignment will be checked for copied materials as well as the use of AI (artificial intelligence), with penalties to be applied where appropriate and if not appropriately referenced.
7. You may submit your assignment as a draft submission (Moodle/Turnitin) to check similarity prior to making your final submission.
8. Late submissions incur a 5% penalty (5 marks) for each 24-hour period up to 96 hours (after that time, your mark will be recorded as zero).
9. An extension may be granted if, within the prescribed timeframe, you submit an ‘Assignment Extension Application’ form with supporting documentation (e.g., a medical certificate) to the Programme Administration Unit.
10. As part of pass requirements for this course, you are required to pass each learning outcome at least once in this course.

As set out in your Course Outline, this assignment requires you to:

• LO1 Appraise the importance and relevance of accounting information to decision making by managers and other stakeholders.
• LO2 Demonstrate competence in a range of tools/techniques to be able to undertake and interpret various financial statements, including the preparation of financial statements.
• LO3 Justify and apply appropriate tools and techniques to moderately complex practical situations.
• LO4 Analyse, assess, and compose appropriate reports assisting stakeholders to make appropriate decisions.

Scenario

You are an analyst working at a specialist investment company providing a suite of Investment Funds with differing risk and return profiles to suit all investment objectives. Each fund is actively managed by an experienced, award-winning investment team and the company has a good history of providing above-average returns for their customers.

One of the investment teams has asked for your assistance to decide whether or not to make an investment in one of the New Zealand Exchange’s (NZX) listed media and telecommunications companies. The investment team have provided a list of possible companies in the following table:

Table 1 NZX Listed Media and Telecommunications Companies

The investment team have also provided an extract from a Recent Trends Report^[2] that they produced on the NZ media and telecommunications sector:

Key Highlights:

The New Zealand media and telecommunications sectors are experiencing growth and change, with recent updates including a government-led telco sector review, a significant rise in IT service sales, and the continued expansion of fibre and 5G networks. In 2022, the media and broadcasting sector grew to 7,886 businesses, a 1.3% increase, while the telecommunications market saw data and internet services account for over half of its revenue in 2024.

Media

• Business growth:

The number of media and broadcasting businesses grew by 8.1% in 2022, outpacing the overall New Zealand business growth rate of 4.8%.

• Government and regulatory focus:

The government is currently reviewing the telecommunications sector for regulatory change and is investing in local journalism.

• Consumer behaviour:

Streaming services are popular, with subscription video on demand reaching 56% of New

Zealanders, though this is a slight decrease from the previous year. Daily music streaming is at 49%, and podcast listening is increasing, particularly among younger demographics.

Telecommunications

• Market trends:

Data and internet services made up 53.16% of the New Zealand telco market in 2024, with growth projected to continue. Voice services are declining in market share.

• Infrastructure:

Over 87% of New Zealanders have access to fibre, and the government is working to expand mobile coverage in rural areas.

• Government initiatives:

A regulatory review is underway to address issues in the telecommunications sector, including ensuring rural services remain affordable and accessible.

• Security:

In the last two financial years, 6% of businesses reported experiencing a direct ICT security attack.

Information And Communication Technology (ICT)

• Sales growth:

Total sales of published software and IT services increased by 28% between 2021 and 2023, with export sales rising 28% and domestic sales also rising 28%.

• Export performance:

Published software export sales grew by 34% from 2021 to 2023, while export sales of IT services rose 21% in the same period.

You are aware that when the investment teams decide to make investments in companies that they need to consider future risks and uncertainties. Therefore, to assist them in making informed strategic decisions, the team have asked you to prepare an analysis report on the following items.

Assignment Requirements

Select one of the NZ media and telecommunications companies from Table 1 above.

1.Evaluate the usefulness and relevance of historic financial accounting information you select for the investment team’s strategic decision-making for the next five to ten years. Your evaluation should also inform the team about appropriate financial analysis tools/techniques you select for analysing the accounting information. (20 marks)

Note: Suggest you support your selection of the accounting information and justify the importance and relevance of the accounting information for your analysis. (Indicative LO: 1)

Suggest the analysis tools/techniques you use for completing Requirement 2 should be discussed together with the related appropriateness and limitations. (Indicative LO: 3)

Your evaluation should not be general but addressed explicitly in the given decision-making context. Use annual reports or other credible sources to help you familiarise the company’s operations for the purpose of informing the investment team.

Calculations are not required for this part of the Assignment. Support your evaluation with appropriate references.

Recommended word count for this part of the assignment = 400 words

2. Analyse the company’s accounting information and critically evaluate the company’s financial performance and position. Justify your evaluation with evidence of the company’s business activities and benchmarks.   (50 marks)

Note: Use at least the latest five years’ annual report and any relevant information for your analysis. A range of tools/techniques can be used in your analysis, including preparation of common-sized financial statements, trend analysis and ratio analysis. Integration of analytical tools and techniques for improving the validity of your results is encouraged. Workings should be presented in detail. Analysis results should be visualised in a meaningful way. (Indicative LO: 3)

Your evaluation should include profitability, efficiency, liquidity, stability and share market performance. Business activities include operating, investing, financing and other relevant activities. Evidence of the business activities should be identifiable in the company’s annual reports, official website, social media and newspapers. (Indicative LO: 2)

Benchmarks include industry and competitors’ financial results. Your selection of the benchmarks should consider the appropriateness and comparability of the selected company’s financial results. Calculations of the benchmarks may be necessary. (Indicative LO: 3)

Support your analysis with trustworthy references.

Recommended word count for this part of the assignment = 1,000 words

3. Identify and evaluate the key risks that the selected company is likely to face in the next five to ten years and determine how these risks could impact on the company’s financial performance and position. (Indicative LO: 3&4) (15 marks)

Note: 

1.Risk analysis includes both financial and non-financial risk analyses. The financial risks may be extended from your analysis for completing Requirement

2. Your evaluation should focus on future uncertainties and the related influences on the company’s financial performance and position in the next five to ten years. 

Support your evaluation with trustworthy references.

Recommended word count for this part of the assignment = 300 words

4. Provide a justified recommendation to the investment team on whether or not to make a strategic investment in the chosen company. (Indicative LO: 4)
( 15 marks)

Note: The recommendation should be justified with reference to the preceding parts of the assignment. Justify your proposal with peer-reviewed references, where appropriate.

Recommended word count for this part of the assignment = 300 words

General notes: Peer-reviewed references include journal articles and accounting textbooks. Trustworthy references include company websites, annual reports and the latest news in leading NZ newspapers.

The report must be formatted professionally, including an appropriate cover page, table of contents, list of tables or charts, introduction and references.

ACCT801 Marking Rubric