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Explain the differences between capital and revenue expenditure, using examples: Making a finical case Assignment, UOM, UK
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University | University of Manchester(UoM) |
---|---|
Subject | Making a finical case Assignment |
INSTRUCTIONS FOR ASSESSMENT AND USE OF MARK SHEET
Assessment must be conducted with reference to the assessment criteria (AC). To pass the unit, every AC must be met.
Assessors will normally award marks for every AC and then total them into a percentage. However, for greater simplicity, there is the option to not use marks at all and merely indicate with a ‘Pass’ or ‘Referral’ in the box (below right). To pass the unit every AC must receive a ‘Pass’
Where marks are awarded according to the degree to which the learner’s evidence in the submission meets each AC, every AC must be met, i.e. receive at least half marks (e.g. min 10/20). Any AC awarded less than the minimum produces an automatic referral for the submission (regardless of the overall mark achieved).
Sufficiency descriptors are provided as guidance. If 20 marks are available for an AC and the evidence in the submission approximates to the ‘pass’ descriptor, that indicates it should attract 10 marks out of 20, if a ‘good pass’ then ca. 15 out of 20. The descriptors are not comprehensive, and cannot be, as there are many ways in which a submission can exceed or fall short of the requirements.
AC 1.1
Explain the differences between capital and revenue expenditure, using examples
AC 1.2
Explain how costs are classified, using examples
AC 1.3
Explain how costs are allocated, using examples
AC 2.1
Use a range of financial evaluation techniques to inform a management decision
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