The Taekwondo Martial Arts Club

Instructions to Candidates
1. This project is part of your assessment for Accounting and Finance. The solution to the project must be your own work. You are allowed to look at books and at work you have done before. You may also ask your teacher questions. However, the more of the project you are able to do correctly on your own, the greater your chance of a better award. 2. You must not take any of the project work or material out of school. 3. Before you begin any work on your project, please check you have a Candidate’s Worksheet. 4. The project should take approximately 15 hours. 5. Your solution to the project must be in ink. 6. The task marked * must be done on a computer. Take a printout of the completed work, mark it clearly with your name and school and attach it securely in your other solutions. If you wish, you may do all of the tasks on the computer. 7. The task marked * must be attempted and evidence provided. If evidence is not provided, no grade may be awarded to the project and no overall grade may be awarded for Accounting and Finance. 8. Remember to enclose your computer printouts with your other solutions. 9. It is important that your work is neat and tidy.

Candidates are reminded that work undertaken outwith the examination room which is submitted in fulfilment of the requirements of the examination must be the sole work of the candidate concerned. Where it is established that work submitted by a candidate has been done in whole or in part by another person, SQA may cancel the candidate’s presentation in any or all of the subjects of presentation.

Background
You took over as Treasurer of the Taekwondo Martial Arts Club at the end of August 2010. The following is a list of assets and liabilities at the start of the financial year on 1 October 2009.

Bank Balance Club Lockers Loan from Taekwondo Federation Taekwondo Equipment Stock of Training Handbooks

£ 1,250 250 755 650 150

Task 1 Using the above information, prepare the Balance Sheet of the Club as at 1 October 2009. Calculate the Accumulated Fund.

The Club’s Finances
The Club’s financial year runs from 1 October 2009 to 30 September 2010. You receive all the Club’s information and this will allow you to complete the financial records for the year. All expenditure is paid for by cheque and any cash is banked immediately.

Task 2* Using your computer, open the file “GENERAL1”. Using the following documents, record the transactions on the appropriate Analysis Sheet for September 2010.

Aberdon Savings Bank Pay-in Acknowledgement 20

£ Teller’s Date Stamp AS B and Initials
-12 Sept 10-

£ Teller’s Date Stamp AS B and Initials
-17 Sept 10-

Aberdon Savings Bank Pay-in Acknowledgement 20

£ Teller’s Date Stamp AS B and Initials
-23 Sept 10-

£ Teller’s Date Stamp AS B and Initials
-29 Sept 10-

Aberdon Savings Bank Cheque Counterfoil 20

£ 766812

£ 766813

Aberdon Savings Bank Cheque Counterfoil 20

£ 766814

£ 766815

Aberdon Savings Bank Cheque Counterfoil 20

£ 766816 5

£ 766817

Aberdon Savings Bank Cheque Counterfoil 20

£ 766818

£ 766819

Club Training Sessions
Members pay training fees when they train and this money is banked. FEES Junior Members Concessions Adult Members £0·50 £0·70 £1·00

The training attendance figures are as follows: Day-time Sessions Junior Week 1 Week 2 Week 3 Week 4 20 40 30 20 Concession 10 10 10 10 5 20 15 8 Adult Junior 16 12 14 18 Evening Sessions Concession 10 10 10 10 30 20 25 28 Adult

Task 3 Using the Worksheet: (a) (i) calculate the Weekly Training Sessions Takings for each type of membership. (Week 1 has been done your you); calculate the Weekly totals and then the Monthly Total.

(ii) (b)

The Total Fees for the month have already been banked. Using your computer, record them in the receipts Summary Sheet.

You receive the following Bank Statement for September 2010 and notice an item for £500 which is a donation to the Club from Eastside Kickers. The deposit on 12 September had been entered in the Receipts Analysis Sheet incorrectly.

Aberdon Savings Bank
Account No: 1060051081 Customer: Taekwondo Martial Arts Club King Street INVERBERVIE DD10 1LU Date 2010 Sept 01 Sept 02 Sept 03 Sept 09 Sept 12 Sept 12 Sept 19 Sept 19 Sept 22 Sept 23 Sept 25 Sept 29 Sept 30 Particulars Opening Balance 766812 766813 766814 766815 Deposit – Sale of Handbooks 766816 Deposit – Donation 766817 766818 Deposit – Sponsorship Deposit – Training Fees Deposit – Eastside Kickers Payments £ 300·00 600·00 68·00 50·00 70·00 25·00 55·00 75·00 150·00 250·00 292·00 500·00 Branch Code: 06-01-54 Date: 30 September 2010

Receipts £

Balance £ 3,675·00 3,375·00 2,775·00 2,707·00 2,657·00 2,727·00 2,702·00 2,757·00 2,682·00 2,532·00 2,782·00 3,074·00 3,574·00

Recent transactions may not be shown on this statement. Abbreviations: DD – Direct Debit SO – Standing Order DR – Overdraft

Task 4* Using your computer, open the file “GENERAL1”. (a) (b) (c) Update the Receipts Analysis Sheet with the £500 Donation. Correct the error in the Receipts Analysis Sheet. Print out both the Receipts and Payments Analysis Sheets. 8

Task 5 Using the Receipts and Payments Analysis Sheets, prepare the Receipts and Payments Account for the year ended 30 September 2010.

Task 6 Prepare a Bank Reconciliation Statement to reconcile the Bank Statement and Receipts and Payments Account balance. Remember that individual amounts can be found in the Analysis Sheets you have already printed.

Financial Statements for the Members
The Committee wishes to know if the Club makes a profit or loss selling the Training Handbooks. The stock of Training Handbooks at the end of September is valued at £210. You receive the invoice below for purchase of Training Handbooks which has still to be paid.

Invoice No: 676

INVOICE TAEKWONDO LEADERS
University Drive OXFORD OX6 8NA
To: Taekwondo Martial Arts Club King Street INVERBERVIE DD10 1LU Quantity Description £ Date: 25 September 2010

Total

R E D N I M E R L A FIN
Training Handbooks TOTAL

470.00 470.00

Task 7 Prepare the Training 30 September 2010. Handbook Trading Account for the year ended

It is necessary to prepare statements to present to the Members at the Annual General Meeting.

Task 8 (a) (b) Prepare 2 Profit Statements—one for the Raffle and one for the Fundraising; Prepare the Income and Expenditure Account for the year ended 30 September 2010.

NOTES: • • • Depreciate the Taekwondo Equipment by 10%. Rent of £150 is prepaid for next year. Raffle expenses of £85 have still to be paid.

Task 9 Prepare the Balance Sheet as at 30 September 2010.

Task 10 Prepare the Treasurer’s Report for the year ended 30 September 2010, commenting on the following: (a) (b) (c) (d) (e) the change in the Club’s bank position; the sale of Training Handbooks; the fundraising activities; the Income and Expenditure Account; the Accumulated Fund.

Planning Ahead
Next year the Club will run a Tag Team Tournament. The Fixed Costs are as follows: £ Hiring of hall for the day First Aiders Safety Certificate Other Expenses 500 300 250 150

Variable Cost per 2 member team: £ Club Sweatshirts Instructions and Entry Form Insurance 25 5 10

Revenue The Tag Entry Fee will be £80 per team.

Task 11 Using the information given above, prepare a Tag Team Tournament Table showing an analysis of the Fixed Costs, Variable Costs, Total Costs and Total Revenue at: 0, 10, 20, 30, 40 and 50 teams.

Task 12 (a) Using all the appropriate information available, prepare a Break-even Chart for the Tag Team Tournament which should be clearly labelled. From your Break-even Chart: (i) state the minimum number of teams required if the tournament is not to run at a loss; state how much profit or loss is made if 10 or 40 teams enter.

(b)

(ii) (c)

Already 32 teams have shown an interest. Advise the committee whether the Tournament should go ahead. [END OF OF PROJECT] 12

NATIONAL QUALIFICATIONS 2011

ACCOUNTING AND FINANCE
STANDARD GRADE PROJECT
General Level

TITLE: The Taekwondo Martial Arts Club

SOLUTIONS AND SUGGESTED MARKING SCHEME
The contents of this document MUST NOT be divulged to any candidate.

Publication Code: BB2459E

Task 1 Balance Sheet as at 1 October 2010 FIXED ASSETS Club Lockers Taekwondo Equipment

1
Cost £ Depreciation Net Book Value £ £ 250.00 0.00 250.00 650.00 0.00 650.00 900.00

1 1 1

CURRENT ASSETS Stock Bank

150.00 1,250.00 1,400.00 0.00

1 1 1 1
1,400.00 £2,300.00

CURRENT LIABILITIES WORKING CAPITAL

1 1 1 1 1

FINANCED BY Accumulated Fund Loan from Taekwondo Federation

1,545.00 755.00 £2,300.00

(13)

1 2

3 4 5 6 7 8 9 10 11 12 13 14 15 16

17 18 19

B C A D E F G H Tasks 2, 3 and 4 Receipts Analysis Sheet — October 2009–September 2010 FUND RAISING HANDBOOK TRAINING RAFFLE DONATIONS SPONSORSHIP SALES FEES MONTH SUBSCRIPTIONS EVENTS £ £ £ £ £ 2009 370 October 250 November 340 December 2010 480 January 400 920 February March 195 April 450 May 150 June July 300 August Correction 1 400 1 250 1 September 55 1 70 1 292 1 September 500 1 935 1,400 TOTAL 555 920 292 400 920

1 (14)

1 2

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

B C A D E F G H I J K Tasks 2, 3 and 4 Payments Analysis Sheet — October 2009–September 2010 FUND STATIONERY/ RAISING ADVERTISING COACHING HANDBOOK LOAN RAFFLE EXPENSES PURCHASES REPAYMENT RENT EXPENSES EXPENSES HONORARIUM EXPENSES MONTH ELECTRICITY POSTAGES £ £ £ £ £ £ £ £ £ 2009 £ October 55 November 120 20 400 December 2010 130 January 300 February 85 March 30 April 75 May June 180 July 35 August September 25 1 50 1 600 1 150 1 68 1 75 1 20 1 300 1 TOTAL 600 300 55 550 85 165 70 95 600 198

(18)

Task 3 The Taekwondo Martial Arts Club Record of Training Fees paid by members for September 2010

Day Sessions Junior £ Week 1 10 20 1 7 7 1 5 20 1 8 6 1 Concession £ Adult £

Evening Sessions Junior £ Concession £ 7 7 1 Adult £ 30 20 1

Weekly Total £ £ 67 80 1

Week 2

Week 3

15 1

7 1

15 1

7 1

25 1

76 1

Week 4

10 1

7 1

9 1

7 1

28 1

69 1

TOTAL FOR MONTH

292 1

(22)

Task 5 The Taekwondo Martial Arts Club Receipts and Payments Account for the year ended 30 September 2010 £ Opening Balance £ 1,250.00

Receipts Subscriptions Fundraiser Events Donations Sponsorship Training Handbooks Raffle Training Fees

1,400.00 935.00 555.00 400.00 920.00 920.00 292.00

1 1 1 1 1 1 1

5,422.00 6,672.00

1 1

Payments Electricity Stationery/Postage Fundraising Expenses Honorarium Advertising Expenses Coaching Expenses Training Handbooks Loan Repayments Rent Raffle Expenses Closing Balance

300.00 55.00 165.00 70.00 95.00 600.00 198.00 600.00 550.00 85.00

1 1 1 1 1 1 1 1 1 1

2,718.00 £3,954.00

1 1 (23)

Task 6 Bank Reconciliation Statement as at 30 September 2010 Balance as per Bank Statement Add amounts not credited: Fundraising Event

1
£ 3,574.00

1 1 1 1 1

400.00 3,974.00

Less: cheques not presented: 766819 Taekwondo4U.org Balance as per Receipts and Payments Account

20.00 £3,954.00

(6)

OR
Bank Reconciliation Statement as at 30 September 2010 Balance as per Receipts and Payments Account Add cheques not presented: 766819 Taekwondo4U.org

1
£ 3,954.00

1 1 1 1 1

20.00 3,974.00

Less amounts not credited: Fundraising Event Balance as per Bank Statement

400.00 £3,574.00

(6)

Task 7 Training Handbooks Trading Account for the year ending 30 September 2010

}1
£ 920.00

£ Sales Less Cost of Sales Opening Stock 1 1 Add Purchases (198 + 470) 150.00 668.00 818.00 210.00

1 1 1
608.00 £312.00

Less Closing Stock Gross Profit

1 1

(9)

Task 8 Raffle Profit Statement £ Receipts Payments Add: Due PROFIT 85.00 85.00

1
£ 920.00

Fundraiser Profit Statement £ Receipts Payments PROFIT 935.00 165.00 £770.00

1 1 1 1 (4)

1 1 1 (6)

1 1

170.00 £750.00

The Taekwondo Martial Arts Club Income and Expenditure Account for the year ending 30 September 2010

}1
£

£ INCOME Subscriptions Profit on Fundraiser Donations Sponsorship Profit on Training Handbooks Profit on Raffle Training Fees 1,400.00 770.00 555.00 400.00 312.00 750.00 292.00

1 1 1 1 1 1 1

4,479.00

Less Expenditure Electricity Stationery/Postage Honorarium Advertising Expenses Coaching Expenses Rent (550–150) 1 1 Depreciation (650 × 10%) Surplus

300.00 55.00 70.00 95.00 600.00 400.00 65.00

1 1 1 1 1 2
1,585.00 £2,894.00

1 1

(20)

Task 9 Balance Sheet as at 30 September 2010 FIXED ASSETS Club Lockers Taekwondo Equipment Cost £

1
Depreciation Net Book Value £ £ 250.00 0.00 250.00 650.00 1 65.00 1 585.00 835.00

1 1 1

CURRENT ASSETS Stock Bank Rent Prepaid

210.00 3,954.00 150.00 4,314.00

1 1 1 1

CURRENT LIABILITIES Raffle Expenses Accrued Creditor WORKING CAPITAL

85.00 470.00

1 1
555.00

1
3,759.00 £4,594.00

1 1

FINANCED BY Accumulated Fund Add Surplus

1,545.00 2,894.00

1 1
4,439.00 155.00 £4,594.00

1 2 1

Loan from Taekwondo Federation (755–600)

(21)

Task 10 ( a) The change in the Club’s bank position over the year shows an increase by £2,704 from £1,250 to £3,954. The Club is in a reasonably healthy position. 1 (1 max) Due to a healthy Surplus from the Income and Expenditure Account the Club is at present financially secure. 1 Fundraiser Raffle Profit Profit £770 1 £750 1 £312 1

(b)

(c)

( d)

Training Handbooks

Profit

(e)

The Accumulated Fund has increased by £2,894 from £1,545 to £4,439. 1 The Accumulated Fund has made the Club financially secure. 1

(1 max) (6)

Task 11 Tag Team Tournament Table Number of Teams 0 10 20 30 40 50 Fixed Costs Variable Costs Total Costs Total Revenue £ £ £ £ 1,200.00 1 0.00 1,200.00 0.00 1,200.00 400.00 1,600.00 800.00 1,200.00 800.00 2,000.00 1,600.00 1,200.00 1,200.00 2,400.00 2,400.00 1,200.00 1,600.00 2,800.00 3,200.00 1,200.00 1 2,000.00 3,200.00 4,000.00

1 1 1 1 1 1 (8)

Task 12(a) Tag Team Tournament Break-even Chart 1

4500

TOTAL REVENUE 1

1
4000

TOTAL COSTS 3500

3000

Value 1

2500 BEP 2 2000

1500

1
1000

FIXED COSTS

500

0 0 10 20 30 40 50 60 Number of Teams 1

(11)

Task 12 ( a) Break-even chart. Minimum number of teams required if tournament is not to run at a loss is 30. 1 10 teams make a loss of £800 1 40 teams make a profit of £400 1

(b)

(i) (ii)

(c)

If 32 teams take part then the Tournament should take place. 1

(6)

0010

STANDARD

NATIONAL QUALIFICATIONS 2011

ACCOUNTING AND FINANCE
STANDARD GRADE PROJECT
General Level Candidate’s Worksheet Task 3

Fill in these boxes and read what is printed below. Full name of centre Centre Number

Forename(s)

Surname

Date of Birth Day Month Year Scottish candidate number

AREA TASK NUMBER MARKS AVAILABLE FOR TASK(S) ACTUAL MARKS FOR TASK(S) MARKS AVAILABLE FOR AREA ACTUAL MARKS FOR AREA 2&4 32

A 3 22 6 6 1 13 5 23

B 7 9 8 30 9 21 10 6

C 11 8 12 17

The above grid is for teacher’s use.

Publication Code: BB2459F

Task 3 The Taekwondo Martial Arts Club Record of Training Fees paid by members for September 2010

Day Sessions Junior £ Week 1 10 7 5 8 Concession £ Adult £

Evening Sessions Junior £ Concession £ 7 Adult £ 30

Weekly Total £ £ 67

Week 2

Week 3

Week 4

TOTAL FOR MONTH

ACCOUNTING AND FINANCE

STANDARD GRADE PROJECT 2011

FOUNDATION/GENERAL/CREDIT LEVELS

SPREADSHEET INSTRUCTIONS TO TEACHERS

Publication Code: BB2459M

TEACHER INSTRUCTIONS FOR SPREADSHEET TEMPLATES

Specimen templates for teacher preparation accompany these instructions. Teachers should key in all text in the appropriate cells as shown. The width of the columns should be set at 12.5. Columns should be formatted as follows: • Cells with one zero for number with no decimal places • cells with 0.00 and formula for number with 2 decimal places.

2 3

Where the word “data” is indicated, teachers should key in the word to indicate where candidates should enter the data details. Where the word “formula” is indicated, teachers should enter the appropriate formula for their system. When you have set up the spreadsheet, and are quite certain that it matches the cell descriptions given, save the files to disc or network using the following names: (a) Foundation—“FOUND1”; (b) General—“GENERAL1”; (c) Credit—“CREDIT1”.

A B C D 1 Foundation Tasks 3, 4, 5b, 6, 7b, 8, 9, 10 and 11 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 Great Choice Sports Club 8 Receipts Summary Sheet for September 2010 9 Subscriptions Joining Fees

Track Event Evening

Tuck Shop Takings

Training Session Takings

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Date Week 1 05–Sep 05–Sep 08–Sep 09–Sep Week 2 15–Sep 18–Sep Week 3 24–Sep 24–Sep 25–Sep

Other Receipts £ formula

Details

£ 0.00

0.00 9.00

Annual Subs Joining Fees 0.00 Coffee Morning

12.00 0.00 Car Wash

0.00 40.00

Cash Proceeds 0.00 Donation

Week 4 26–Sep 28–Sep 29–Sep TOTALS formula

0.00 35.00 0.00 Raffle formula formula formula formula

A B C 1 Foundation Tasks 3, 4, 5b, 6, 7b, 8, 9, 10 and 11 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 Great Choice Sports Club 8 Receipts Summary Sheet for September 2010 9 D E F G H

Subscriptions

Joining Fees

Training Session Takings

Track Event Evening

Tuck Shop Takings

0 0 9 0

Other Receipts

Date

Details £ Annual Subs Joining Fees Coffee Morning

4
12 0 40 0 35

Week 1 40061 40061 40064 40065

Week 2 40071 40074

Car Wash

Week 3 40080 40080 40081

Cash Proceeds Donation

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Week 4 40082 40084 40085 TOTALS

0 Raffle =SUM(B13:B33) =SUM(C13:C33) =SUM(D13:D33) =SUM(E13:E33) =SUM(F13:F33) =SUM(G13:G33)

A B C D 1 Foundation Tasks 3, 4, 5b, 6, 7b, 8, 9, 10 and 11 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 Great Choice Sports Club 8 Payments Summary Sheet for September 2010 9 Track Event Evening Equipment Tuck Shop Expenses

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Date Week 1 08–Sep 09–Sep

Other Payments £ formula

Details

£ 0.00

Track Time Supplies 0.00 Coffee Morning

Week 2 12–Sep 18–Sep Week 3 19–Sep

0.00

Scottish Energy 0.00 Car Wash Expenses

0.00 0.00 0.00 0.00

Track Hire Certificates Gift Token Printing

Week 4 29–Sep 30–Sep 30–Sep TOTALS formula

0.00 Raffle Expenses 0.00 Fitfirst Badges S/O 0.00 Insurance D/D formula formula

A B C 1 Foundation Tasks 3, 4, 5b, 6, 7b, 8, 9, 10 and 11 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 Great Choice Sports Club 8 Payments Summary Sheet for September 2010 9 Equipment Tuck Shop Expenses

Track Event Evening

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Date Week 1 40064 40065

Other Payments

Details

£ 0

£ Track Time Supplies Coffee Morning

Week 2 40068 40074 Week 3 40075

0 0

Scottish Energy Car Wash Expenses

0 0 0 0

Track Hire Certificates Gift Token Printing

Week 4 40085 40086 40086 TOTALS

0 Raffle Expenses 0 Fitfirst Badges S/O 0 Insurance D/D =SUM(B13:B30) =SUM(C13:C30) =SUM(D13:D30) =SUM(E13:E30)

A B C D E 1 General Tasks 2, 3b and 4* 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 Receipts Analysis Sheet — October 2009–September 2010 SUBSCRIPTIONS FUNDRAISING EVENTS SPONSORSHIP

8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

MONTH 2009 October November December 2010 January February March April May June July August September TOTALS

£ 250.00

£ 370.00

340.00 480.00 400.00 195.00 450.00 150.00 300.00 920.00

formula

TRAINING FEES £

DONATIONS

HANDBOOK SALES

RAFFLE

A B C D 1 General Tasks 2, 3b and 4* 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 Receipts Analysis Sheet — October 2009–September 2010 E F G H FUNDRAISING EVENTS

SUBSCRIPTIONS

DONATIONS

SPONSORSHIP

HANDBOOK SALES

RAFFLE

£ 370 340 480

250

400 195 150

920

450

MONTH 2009 October November December 2010 January February March April May June July August September

300

8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

TOTALS

=SUM(B10:B23) =SUM(C10:C23) =SUM(D10:D23) =SUM(E10:E23) =SUM(F10:F23) =SUM(G10:G23) =SUM(H10:H23)

TRAINING FEES £

A B C D E 1 General Tasks 2, 3b and 4* 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 Payments Analysis Sheet — October 2009–September 2010 F I J K G H STATIONERY/ POSTAGES FUNDRAISING EXPENSES HONORARIUM ADVERTISING EXPENSES COACHING EXPENSES HANDBOOK PURCHASES LOAN REPAYMENT

ELECTRICITY

RENT

£ 55.00 20.00

120.00

400.00 130.00 300.00 85.00

30.00 75.00 35.00

MONTH 2009 October November December 2010 January February March April May June July August September formula formula formula formula formula

180.00

8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

A D B C 1 General Tasks 2, 3b and 4* 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 Payments Analysis Sheet — October 2009–September 2010 E I J F G H FUNDRAISING EXPENSES HONORARIUM ADVERTISING EXPENSES COACHING EXPENSES HANDBOOK PURCHASES LOAN REPAYMENT

ELECTRICITY

STATIONERY/ POSTAGES

RENT

£ 55 20 130 300

120

400

85 75 35

MONTH 2009 October November December 2010 January February March April May June July August September

180

8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

TOTALS

=SUM(B10:B23) =SUM(C10:C23)=SUM(D10:D23) =SUM(E10:E23) =SUM(F10:F23)=SUM(G10:G23)=SUM(BH10:H23) =SUM(I10:I23) =SUMJ10:J23) =SUM(K10:K23)

RAFFLE EXPENSES £

D I

B A 1 Credit Tasks 2, 3, 4a and 4b* 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 RECEIPTS ANALYSIS SHEET 8 ANALYSIS COLUMNS

Total

Subscriptions Adult

Subscriptions Junior

Tuck Shop Sales

Raffle Receipts

Donations

Competition Entrance Fees

Grant

Loan

Details £ £ £ £ £

9 Date 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 £ formula formula formula formula formula formula formula formula formula formula formula formula formula formula formula formula formula formula formula

formula

Open Day Receipts £

B A Credit Tasks 2, 3, 4a and 4b* E F G H I J K

Candidate’s Name Candidate’s School

RECEIPTS ANALYSIS SHEET ANALYSIS COLUMNS

1 2 3 4 5 6 7 8

Total

Subscriptions Adult

Subscriptions Junior

Tuck Shop Sales

Raffle Receipts

Donations

Competiton Entrance Fees

Grant

Loan

Details £

9 Date 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 =SUM(I11:I23)

£ £ £ £ £ £ =SUM(D7:L7) =SUM(D8:L8) =SUM(D9:L9) =SUM(D10:L10) =SUM(D11:L11) =SUM(D12:L12) =SUM(D13:L13) =SUM(D14:L14) =SUM(D15:L15) =SUM(D16:L16) =SUM(D17:L17) =SUM(D18:L18) =SUM(D19:L19) =SUM(C11:C23) =SUM(D11:D23) =SUM(E11:E23) =SUM(F11:F23) =SUM(G11:G23) =SUM(H11:H23)

=SUM(J11:J23) =SUM(K11:K23) =SUM(L11:L23)

Open Day Receipts

C E H M N O F G I J K L

B A 1 Credit Tasks 2, 3, 4a and 4b* 2 3 Candidate’s Name 4 Candidate’s School 5 6 7 PAYMENTS ANALYSIS SHEET 8 ANALYSIS COLUMNS

Cheque No

Total

Tuck Shop Purchases

Raffle Prizes Competition Expenses

Equipment

Honorarium

Advertising

Fees Paid to Coaches

Insurance

Hire of Strathmartine Leisure Centre

Open Day Expenses

Loan Interest

9 Date 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 £ formula formula formula formula formula formula formula formula formula formula formula formula formula formula formula formula formula

formula formula formula formula formula formula formula formula formula formula formula formula

Bank Interest £

Details

A G H I J K L M N O P

1 Credit Tasks 2, 3, 4a and 4b*

3 Candidate’s Name 4 Candidate’s School

6 ANALYSIS COLUMNS

7 PAYMENTS ANALYSIS SHEET

Details

Cheque No

Total

Tuck Shop Purchases

Raffle prizes

Competition Expenses

Equipment

Honorarium

Advertising

Fees Paid to Coaches

Insurance

Hire of Strathmartine Leisure Centre

Open Day Expenses

Loan Interest

9 Date £ £ £ £ £ £ £

=SUM(E11:N11)

=SUM(E12:N12)

=SUM(E13:N13)

=SUM(E14:N14)

=SUM(E15:N15)

=SUM(E16:N16)

=SUM(E17:N17)

=SUM(E18:N18)

=SUM(E19:N19)

=SUM(E20:N20)

=SUM(E21:N21)

=SUM(E22:N22)

=SUM(E23:N23)

=SUM(E24:N24)

=SUM(E25:N25)

=SUM(E26:N26)

=SUM(D11:D26) =SUM(E11:E26) =SUM(F11:F26) =SUM(G11:G26) =SUM(H11:H26) =SUM(I11:I26) =SUM(J11:J26) =SUM(K11:K26) =SUM(L11:L26) =SUM(M11:M26) =SUM(N11:N26) =SUM(N11:N26) =SUM(N11:N26)

Bank Interest

Fill in these boxes and read what is printed below. Full name of centre Centre Number

Determination of Weighted Mark
1 Enter the candidate’s mark for each Area of the Project. 2 Enter the total mark available for each Area (A, B and C) of the Project undertaken. (One Project only for each candidate.) 3 Show the application of the weighting to each Area (candidate’s mark as a proportion of the total mark available times the weighting). 4 Enter the weighted mark for each Area and the total weighted mark for Project.

Candidate’s Mark

Total Mark Available

Candidate’s mark as a proportion of total mark available

Weighting

Weighted Mark

Foundation Level Area A Area B Area C ………………………. ………………………. ………………………. 63 65 50 ………………………. ………………………. ………………………. Total Weighted Mark General Level Area A Area B Area C ………………………. ………………………. ………………………. 60 96 31 ………………………. ………………………. ………………………. Total Weighted Mark x 30 x 50 x 20 ……………………….. ……………………….. ……………………….. x 40 x 40 x 20 ……………………….. ……………………….. ………………………..

Credit Level Area A Area B Area C ………………………. ………………………. ………………………. 44 112 48 ………………………. ………………………. ………………………. Total Weighted Mark x 20 x 50 x 30 ……………………….. ……………………….. ………………………..

Determination of Provisional and Final Grades
1 Enter weighted mark (transferred from one of Projects above) 2 Enter provisional grade (derived from weighted mark— INTERNAL ASSESSMENT see Arrangements para 5 4 3) Flyleaf 3 Enter the Final Grade N ATIO N A L from provisional grade (where different an explanation must appear in the QUALIFICATIONS Teacher’s Comments section below) 2 011

Teacher’s Comments (where appropriate) (This section must ONLY be completed where the final grade has been affected by assistance given by the teacher. Information on the degree and instances of assistance must be provided.) Fill in these boxes and read what is printed below. Full name of centre Centre Number

Forename(s)

Surname

Date of birth
Day Month Year

Scottish Candidate Number

4 The Final Grade for Practical Abilities should be entered in the appropriate box on the front page.

Publication Code: BB2459N

Publication.Code: BB2459P

National Qualifications 2011 Standard Grade Accounting and Finance – Practical Abilities Instructions to Teachers on the Project
1 General Please study carefully paragraph 5 4 Internal Assessment of Practical Abilities of the Arrangements in Accounting and Finance document issued in 1990. 2 Instructions to Candidates You should issue a project, at the appropriate Level, to each candidate and instruct the candidates to: a b check the contents of the project; enter details of their Centre, Name, Date of Birth and Scottish Candidate Number on the front cover of the Internal Assessment Flyleaf.

You should remind the candidates that: c the project must be their own work. If it is established that the work of another candidate has been submitted as their own, the Scottish Qualifications Authority may cancel awards in all their subjects; requests for teacher assistance, if excessive, may reduce the grade awarded for the work. (Teachers should distinguish between clarification and assistance – see paragraph 5 4 2 of the Arrangements); no work or material may be taken out of the centre.

e 3

Weightings for Projects Weighting A Foundation Level Project Area A Source Documents to Trial Balance Tasks 2 – 11 and 13 Financial Statements Tasks 1, 12, 14 and 15 Analysis, Interpretation and Decision Making Tasks 16 and 17

Area B

Area C

_________________________________________________________________________________________________________________ AMACCFNC.INS 050125

Weighting B General Level Project Area A Source Documents to Trial Balance Tasks 2 – 4 and 6 Financial Statements Tasks 1, 5 and 7 – 9 Analysis, Interpretation and Decision Making Tasks 10 – 12

Area B

Area C

Credit Level Project Area A Source Documents to Trial Balance Tasks 2, 3, 4a and 4c Financial Statements Tasks 1, 4b, 5 and 6 Analysis, Interpretation and Decision Making Tasks 7 – 9

Area B

Area C

Assessment You should: ? Assess each project and record the marks on the Internal Assessment Flyleaf for each candidate concerned in accordance with paragraph 5 4 3 of the Arrangements. Enter the final grade for each candidate in the appropriate box on the front page of the Internal Assessment Flyleaf. Retain these forms and the projects.

Forms to record and submit the final grades to SQA will be issued to centres in Spring 2010. Centres will be informed of the timescales for submission when dates have been finalised.

_________________________________________________________________________________________________________________ Scottish Qualifications Authority Ironmills Road Dalkeith Midlothian EH22 1LE Tel No 0845 279
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74.

fight against terrorist III

Do a critical discussion and thoughtful response and implications to the field of Criminal Justice basis on the Article. Dear Writer I can’t retrieve the article but I include here the references maybe you can. Can You help me out…
“Clunan, A. L. (2006). The fight against terrorist financing. Political Science Quarterly, 121(4)”
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