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MAA103 Accounting for Decision Making

Assignment instructions


  1. You should have already REGISTERED (signed-up) your Group Number on the MAA103DEAKINSYNC SITE for Assignment 2.
  • Your Group number (be that a group of 1 or group of 2-3) will have already been registered for Assignment 2 is to be used for Assignment 3, and will have the same group members. Exceptions can be made with the special approval by the Unit Chair or Campus Leader. The Unit Chair and Campus Leader must be notified as soon as possible if you wish to change your group arrangements.


  1. This assignment requires the completion and submission of:
  • A formal written business plan: 1,500 – 2,000 words.


  1. The objective and template for the Written Business Plan are detailed in the ‘Written Business Plan’ section on pages 3 – 6 of this document.


Submission instructions

  1. This assignment is to be submitted ONLINE ONLY into the Assignment 3 Dropbox available on the MAA103 DeakinSync site.
  1. Each group must submit the following two electronic documents per group (nominate one person in the group to upload both files and submit the work on the group’s behalf):
    1. Written Business Plan document (word documents preferred, PDFs are accepted)


  1. Excel spreadsheet (containing budgets and other appropriate calculations).
  1. Group details (group number, members’ names and IDs) must be provided on the front page of your written business plan.



Written Business Plan

Objective/ Overview

Drawing on the research and findings you compiled for Assignment 1, the objective of this major assignment is to devise, formulate and write up a comprehensive business plan for a 12 month period, to start and operate a new small business.

The main focus should be the ‘financial projections’ for your business. It is expected that students analyze and evaluate the information content of the business plan so that their informed financial decisions are supported. Analysis and evaluation discussion of the key business plan sections reflects the level of intellectual independence.

The following plan/report template should be used to formulate your business plan however you may include additional information relevant to your business and successful strategy. Also included is a guide to the number of words appropriate for each section of the business plan.

Also note: Not all businesses are identical and likewise, not all reports will be the same. The word count provided for each section is an a±rough guide only, however you must stay within the 1500-2000 max word count. A word count of 10% of max word count range is acceptable.


Template (guide) for your formal Business Plan Report:


  1. Title page (not included in word count)
  1. Table of Contents (not included in word count)
  1. Executive summary (150ish words)
  1. An overview of the business idea and goals
  1. A brief summary of Marketing
  1. The brief summary of Operations
  1. The brief summary of Finances
  • Note this section (especially parts b) to d)) is best done after all other sections of the Business Plan have been completed.
  1. Background (250ish words)
  1. The detailed description of the business
  1. Business strategy
  1. Ownership and legal structure (including justification for ownership structure chosen)


  1. Marketing (200ish words)
  1. Products or services to be offered
  1. Target market / customer demographics / competitors
  1. Industry Characteristics
  1. Promotion and Advertising


  1. Operations (300 words)
  1. Organisational structure and staffing
  1. Regulation considerations
  1. Professional advisers
  1. Business premises
  1. Plant and equipment required
  1. Service/Retail processes
  1. Key sustainability considerations


  1. Financial Projections (600-900 words)
  1. Financial forecasts/Budgets
  1. Funding needs


*Notes on Financial Projections (for point 7 above):


  1. This section should be the main focus of your business plan. You must analyze, evaluate and discuss the budgets and funding needs within the financial projections section of your written business plan. The financial forecasts should be provided for each month and for the 12 month year.
  1. You are required to use Excel spreadsheets to prepare a comprehensive series of budgets/information; from the list below.
  1. The Excel spreadsheets must be attached as an appendix of the written business plan and MUST also be submitted as a separate file. Therefore 2 files in total must be submitted
  1. You may also wish to use excerpts of the spreadsheets within sections of your business plan BUT must also attach the entire spreadsheets in the appendix of the business plan.


  1. The following budgets must be provided unless you provide sound reasoning for omitting it.

o  Start-up costs summary

o  Sales/Service revenue Budget


  • For pricing policy for your goods or services:
  • Purchases Budget
  • Cost of Sales OR Cost of Services Budget Selling and Administrative expenses budget

Schedule of ‘expected collections from customers’ budget o Schedule of ‘expected payments for purchases’ budget

o  Cash budget

o  Income Statement budget

Statement of Financial Position budget (not mandatory).


  1. For the ‘Funding Needs’ section please discuss:
    • The amount and timing of funding requirements Why funding is required.


The funding source (you should assume you will require some form of debt financing for your business)


o  Where debt financing (e.g. loans) is concerned also include details of:


  • Proposed lenders (for example, ANZ, Westpac, credit union, etc.)
  • Terms of the loan.
  • Interest rates, borrowing amount, and monthly repayments amounts.
  1. Implementation timetable (150-ish words)

Provide a detailed schedule/timeline of when the activities of the business are expected to be carried out. This should include the tasks required to successfully start up the business and details of any activities/tasks/events to ensure business activities and financial projections are met 12 months into operations.


  1. Concluding statements (150-ish words)

Provide a summary of why you believe the business plan provides information that substantiates the viability of your proposed business.

  1. References (not included in word count).

You must correctly use them in this assessment.

Please make sure that you also use appropriate referencing for the in-text citations.


  1. Appendices (not included in word count).

Excel spreadsheet printouts to support discussion of budgets in Part 7 ‘Financial Projections’ of the Business Plan

Additional resources:

  • Schaper, M., Volery, T., Weber, P. and Gibson, B. (2014) ‘Entrepreneurship and Small Business’, Chapter 8, pp.177-218. This chapter can be accessed on the MAA103 site in the ‘Assessment Resources’ folder found under the ‘Resources’ tab. It is located in both the Assignment 1 and Assignment 2 folder.


Academic Integrity, Plagiarism, and Collusion

Plagiarism and collusion constitute extremely serious breaches of academic integrity. They are forms of cheating, and severe penalties are associated with them, including cancellation of marks for a specific assignment, for a specific unit or even exclusion from the course. If you are ever in doubt about how to properly use and cite a source of information, consult your lecturer or the Study Support website


Students are strongly recommended to check originality through Turnitin, prior to submitting the final assessment. For more information about Turnitin and how to check for originality, refer to the Deakin website information at:

Penalties for late submission Assignments conducted during the trimester submitted late without an extension being granted will not be marked. These will be held until final grading and may be taken into consideration in a pass/fail situation.

Publication of Results

Results will be published via the MAA103 DeakinSync site within 15 business days of the final submission date.


Group Assignment

Student Rubric for Written Business Plan

GLOs 1, 3 and 4

Student rubric = 2 pages


Criteria Poor Acceptable Good Very Good Excellent
0-3.9 marks 4.0-4.7 marks 4.8-5.5 marks 5.6-6.3 marks 6.4-8.0 marks
(GLO1) The Business The Business The Business The Business The Business
Plan Plan Plan Plan Plan
Discipline demonstrates a demonstrates an demonstrates a demonstrates a demonstrates an
poor ability to adequate ability clear ability to very clear ability excellent ability
describe the to describe the describe the to describe the to describe the
business business business business business
for writing a
concept, concept, concept, concept, concept,
Business Plan marketing marketing marketing marketing marketing
Understand strategy, strategy, strategy, strategy, strategy,
operations operations operations operations operations
how process, and process, and process, and process, and process, and
accounting implementation implementation implementation implementation implementation
information table. table. table. table. table.
can be Showed an Showed an Showed a good Showed a very Construction of
inadequate adequate ability understanding of good the required
used for
ability in in constructing key concepts as understanding of financial budgets
making constructing the the financial indicated in the key concepts as and recognizing
informed financial budgets budgets and construction of indicated in the it’s used in
business and recognizing recognizing it’s the financial construction of informing the
decisions it’s used in use in informing budgets and the financial decision making
informing the the decision recognizing it’s budgets and process was
8 marks decision making making process. use in informing recognizing it’s done very well.
process. the decision use in informing
making process the decision
making process

Rubric (continued):


Criteria Poor Acceptable Good Very Good Excellent
(GLO4) 0- 3.4 marks 3.5-4.1 mark 4.2-4.8 marks 4.9-5.5 marks 5.6-7.0 marks
The researched The researched The researched The researched The researched
Analyse and information for the information for the information for information for the information for
marketing, marketing, the marketing, marketing, the marketing,
operational and operational and operational and operational and operational and
financial sections financial financial financial financial
Critically :
of the written sections of the sections of the sections of the sections of the
Use researched business plan is written business written business written business written business
rarely analyzed to plan is plan is often plan is plan is
information to assist in the sometimes analyzed to assist consistently thoroughly
analyze and financial decision analyzed to assist in the financial analyzed to assist analyzed to
evaluate making. in financial decision making. in the financial assistance in the
financial The analysis, decision making. The analysis, decision making. financial decision
decision The analysis, making.
evaluation and The analysis, evaluation and
discussion of the evaluation and discussion of the evaluation and The analysis,
key business plan discussion of the key business plan discussion of the evaluation and
7 marks sections have not key business plan sections key business plan discussion of the
successfully sections slightly moderately sections key business
supported the supports the supports the consistently plan sections
business business business supports the thoroughly
conclusions made. conclusions conclusions business supports the
made. made. conclusions made. business



Digital Literacy:

Research skills and use of spreadsheet

5 marks

0-2.4 marks 2.5-2.9 marks 3.0-3.4 marks 3.5-3.9 marks 4.0-5.0 marks
Types of Types of Types of Types of Types of
information information information information information
(sources) selected (sources) selected (sources) selected (sources) selected (sources) selected
has very little has very little relate and are relate very well directly relate and
relevance to the relevance to the relevant to the and are very are directly
assignment task. assignment task. assignment task. relevant to the relevant to the
Poor use and Fair use and Good use and assignment task. assignment task.
Very good use and
application of application of application of Excellent use and
spreadsheets. spreadsheets. spreadsheets. application of application of
spreadsheets. spreadsheet
Overall score out 0 or more 10 or more 12 or more 14 or more 16 or more
of 20 N P C D HD


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