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OTHM Level 4 Finance and Accounting (Y/650/1102) Assignment Brief 2026
| University | OTHM Qualifications |
| Subject | Finance and Accounting (Y/650/1102) |
Finance and Accounting Assignment Brief
| Qualification | OTHM Level 4 Diploma in Logistics and Supply Chain Management (610/0857/6) |
| Unit Reference Number | Y/650/1102 |
| Unit Title | Finance and Accounting |
| Unit Level | 4 |
| Number of Credits | 20 |
| Total Qualification Time (TQT) | 200 hours |
| Guided Learning Hours (GLH) | 100 hours |
| Mandatory / Optional | Mandatory |
| Unit Grading Type | Pass / Refer |
Unit Aims
This unit introduces learners to the role of finance and accounting and how the financial information generated by business activities can be used to plan, monitor and improve the performance of businesses operating in the logistics and supply chain environment.
Learning Outcomes and Assessment Criteria
| Learning Outcome – The learner will: | Assessment Criterion – The learner can: |
| 1. Understand the role of the finance and accounting function in a logistics business.
|
1.1 Identify the reasons for maintaining accurate financial records in business.
1.2 Explain the specialist finance and accounting roles in a business. 1.3 Explain the purpose of the main financial statements. 1.4 Discuss the contribution of the finance and accounting function to business decision-making in a logistics business. |
| 2. Understand the sources of finance available to a logistics business. | 2.1 Understand the importance of business finance for a logistics business.
2.2 Understand the concepts of working capital and liquidity. 2.3 Discuss the sources of finance for a logistics business in different scenarios. 2.4 Understand the impact of depreciation on business assets. |
| 3. Be able to prepare and monitor a budget. | 3.1 Differentiate between different types of budgets.
3.2 Prepare different types of budgets. 3.3 Undertake a variance analysis on a budget. 3.4 Identify the reasons for adverse and favourable budget variances. 3.5 Identify actions to address budget variances. |
| 4. Be able to analyse the performance of a logistics business. | 4.1 Analyse the financial performance of a business from information drawn from financial statements.
4.2 Identify actions to address the under-performance of a logistics business. |
Assignment Tasks
Task 1
| Unit Learning Outcome | Assessment Criteria |
| LO 1 Understand the role of the finance and accounting function in a logistics business. | 1.1, 1.2, 1.3, 1.4 |
| Assignment Brief and Guidance | |
| Your first task focuses on the role of the finance and accounting function in a logistics business.
Write an essay in which you: ● identify the reasons for maintaining accurate financial records and provide examples of the main financial statements used by a logistics business. ● explain the specialist finance and accounting roles in a logistics business. ● discuss the contribution of the finance and accounting function to business decision-making in a logistics business. |
|
| Delivery and Submission | |
| The submission is in the form of an essay written in Word format.
The recommended word limit is 750 words excluding diagrams, references, and appendices. |
|
| Referencing | |
| You are expected to use relevant academic and reliable sources, and clearly reference these in your work.
Citations should be added to the text and placed at the end in a reference list, using the Harvard referencing style. |
|
Task 2
| Unit Learning Outcome | Assessment Criteria |
| LO 2 Understand the sources of finance available to a logistics business. | 2.1, 2.2, 2.3, 2.4 |
| Assignment Brief and Guidance | |
| You will need to identify a logistics business that is familiar to you and write a report to describe the main sources of finance available to the business.
Your report should also explain the importance of business finance, the concepts of working capital and liquidity and the impact of depreciation on business assets. |
|
| Delivery and Submission | |
| The submission is in the form of a report written in Word format.
The recommended word limit is 750 words excluding diagrams, references, and appendices. |
|
| Referencing | |
| You are expected to use relevant academic and reliable sources, and clearly reference these in your work.
Citations should be added to the text and placed at the end in a reference list, using the Harvard referencing style |
|
Task 3
| Unit Learning Outcome | Assessment Criteria |
| LO 3 Be able to prepare and monitor a budget. | 3.1, 3.2, 3.3, 3.4, 3.5 |
| Assignment Brief and Guidance | |
| Learners will need to be supplied with a range of financial statements / accounts for a Logistics business. These can be downloaded by the tutor from the Internet. This will allow the learner the opportunity to analyse and evaluate the data to produce budgets.
Using the information drawn from the financial statements provided by your Tutor, you are required to: ● explain the different types of budgets used by the logistics business ● prepare two different types of budgets for two operational departments of the logistics business ● use the information that you collect to identify variances from your budgets – give the reasons for adverse and favourable budget variances and identify actions to address any budget variances. |
|
| Delivery and Submission | |
| The submission is in the form of a report written in Word format and a spreadsheet containing two operating budgets.
The recommended word limit is 800 words excluding diagrams, references, and appendices. |
|
Task 4
| Unit Learning Outcome | Assessment Criteria |
| LO 3 Be able to analyse the performance of a logistics business. | 4.1, 4.2 |
| Assignment Brief and Guidance | |
| Using the same financial information supplied in Task 3, write a report in which you:
● analyse the financial performance of the logistics business from information drawn from the financial statements provided by your Tutor. ● identify actions to address the under-performance of a logistics business. |
|
| Delivery and Submission | |
| The submission is in the form of a set of financial data (equivalent to 400 words) and a report in Word format.
The recommended word limit for the report is 350 words. |
|
Struggling with Finance and Accounting (Y/650/1102) Assignment?
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