MBA7001 Accounting for Decision Makers WRIT1 Assessment Brief Semester 3, 2026 | Cardiff
Assessment Brief
Assessment Details
Assessment title | Abr. | Weighting |
Accounting for Decision Makers Assignment 1 | WRIT1 | 30% |
Pass marks are 40% for undergraduate work and 50% for postgraduate work unless stated otherwise. | ||
Task/Assessment brief:
J Sainsbury plc and Tesco plc are two of the largest publicly listed companies in the United Kingdom’s food and beverage (F&B) industry. J Sainsbury operates a network of supermarkets and convenience stores, offering a wide range of grocery and household products. Tesco, the UK’s largest retailer, operates a diverse range of store formats, including hypermarkets, supermarkets, and convenience stores, and offers a broad array of products and services.
Their financial performance can be evaluated using financial ratios to compare their profitability, efficiency, liquidity, financial gearing, and investment potential.
Task
(a) Compare the financial performance of J Sainsbury plc and Tesco plc over the last two years using the financial statements (provided) by:
1- Calculating five financial ratios of your choice for the two companies over the last two years. These five financial ratios should cover at least four out of the five categories listed in the “Additional Guidelines” below. (20 marks)
2- Analysing the financial position (strengths/weaknesses) of each of these companies and how it has changed over the last three-year period. Your comments should include an analysis of the reasons behind deterioration/improvement in performance. Please note that a full study of the financial statements of both companies is needed to extract these reasons. You need also to compare between the financial position of both companies over the last three years. (50 marks)
(b) Discuss the factors influencing the financial performance of the food and beverage industry in the UK. How do external factors such as macroeconomic conditions (e.g., inflation, interest rates, cost-of-living crisis), competitive pressures, and shifting consumer behaviour (e.g., demand for healthier options, delivery services, sustainability) affect the financial health of companies like J Sainsbury plc and Tesco plc with comparison? (30 marks)
Additional Guidelines
– Your chosen five financial ratios should cover at least four out of the following five categories:
- Profitability
- Efficiency
- Liquidity
- Financial Gearing
- Investment
– You need to provide full workings in your ratio calculations to get full marks in part a1.
– You need to reference your answer of questions a2 and b of your work using high quality academic sources of information and the Harvard referencing system.
Word count (or equivalent): 1,200 words
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Artificial Intelligence Models – Guidance for this assessment:
Artificial Intelligence (AI) models can be a powerful tool to support your learning. The University has provided some resources to support you in its appropriate usage:
- Library Services AI Hub
- Student Guide to AI and Assessment
- Code of Conduct for Students on the use of AI
- Cite Them Right resource on citing materials relating to AI (if permitted)
As per the academic regulations (Academic Handbook Ah1_08), in all cases you must submit work that is your own, acknowledging any part of it that has been informed by another source – including that which is AI generated. Upon submission of work, you will be asked to confirm the following statement:
I confirm that this assignment is my own work, except where I have acknowledged the use of works from other sources, including the use of any artificial intelligence (AI) tools, in accordance with what is allowable as described in the assessment brief.
Please note the following:
- AI should not be used as a substitute for your own knowledge, and you should never include any material that you do not understand and could not explain if asked.
- Not being able to explain your work when asked is likely to be a key factor when considering cases of academic misconduct related to AI.
The following information provides specific guidance for this assessment about what level of AI use is appropriate for this assessment. Remember that in all cases you must submit work that is your own, acknowledging any part of it that has been provided by another source.
NO USE OF GENERATIVE AI EXPECTED |
· Your assignment should be produced using information sourced by you from your learning materials and academic sources and cited appropriately. · AI tools for checking spelling, grammar and referencing may be used. |
AI ACKNOWLEDGED |
· You can use AI tools to learn about your topic, as part of your study, or in preparing initial guidance on assignments (e.g. headline structure, suggestions for inclusion of topics). · Any materials that you have sourced from AI should be rewritten or reconfigured and integrated into your own work and referenced appropriately. It is recommended that this is confirmed by a relevant academic source. · Any support gained from AI should be acknowledged in a statement at the end of the assignment, making clear what the support was, and how you used it and developed it for your own work. Example statements are available in the Student Code of Conduct. |
AI EMBEDDED |
· Use of AI is an integral and expected part of the assessment. · The explicit inclusion of AI within the assessment means that instructions on the expected use will be part of the assessment brief. · Your assessment brief will describe how you should acknowledge the way in which you used AI tools. |
Submission Details
Submission Deadline: | Thursday 18th June 2026 | Estimated Feedback Return Date | This will normally be 20 working days after initial submission. |
Submission Time: | By 4.00pm on the deadline day. | ||
Moodle/Turnitin: | Any assessments submitted after the deadline will not be marked and will be recorded as a non-attempt unless you have had an extension request agreed or have approved mitigating circumstances. See the School Moodle pages for more information on extensions and mitigating circumstances. | ||
File Format: | The assessment must be submitted as a pdf document (save the document as a pdf in your software) and submit through the Turnitin submission point in Moodle. Your assessment should be titled with your: student ID number, module code and assessment ID, e.g. st12345678 BHL5007 WRIT1 | ||
Late Submission Window Eligibility | Where submissions are eligible for the late-submission window this will be communicated in the relevant assessment submission point within Moodle. | ||
Feedback | Feedback for the assessment will be provided electronically via Moodle. Feedback will be provided with comments on your strengths and the areas which you can improve. View the guidance on how to access your feedback. All marks are provisional and are subject to quality assurance processes and confirmation at the programme Examination Board. | ||
Assessment Criteria
Learning outcomes assessed
The student will be able to:
- Categories of financial ratios;
- Calculation of ratios for assessing financial performance and position of a business;
- The different types of ratio analyses their difficulties and strengths.
Other skills/attributes developed
This includes elements of the Cardiff Met EDGE (Ethical, Digital, Global and Entrepreneurial skills) and other attributes developed in students through the completion of the module and assessment. These will also be highlighted in the module guidance, which should be read by all students completing the module. Assessments are not just a way of auditing student knowledge. They are a process which provides additional learning and development through the preparation for and completion of the assessment.
- Improving academic writing skills
- Practicing on applying academic referencing system
Marking/Assessment Criteria
Marking rubrics
J Sainsbury plc vs Tesco plc Financial Analysis Coursework
Total Marks: 100
Task (a)1 – Calculation of Financial Ratios (20 marks)
Criteria: Students must calculate five financial ratios over the last two years for both companies, covering at least four categories: profitability, efficiency, liquidity, financial gearing, investment. Working must be shown.
Marks Criteria
5 ratios X 1m = 5 marks each year for each company
5 marks X 2 companies X 2 years = 20 marks
Task (a)2 – Analysis of Financial Position (50 marks)
Criteria: Students must analyse the financial performance of both companies, commenting on strengths, weaknesses, and changes over the two-year period, including reasons for improvements/deterioration. References to financial statements and relevant context are expected.
Marks: Criteria
41–50: Comprehensive and insightful analysis. Strengths and weaknesses of each company clearly identified. Changes over two years explained with logical reasoning and supported by financial data. Links to strategic, operational, and market factors. Excellent use of financial statements.
31–40: Good analysis. Strengths and weaknesses mostly identified. Some explanation of changes over time, supported by financial data. Some links to strategic or operational factors.
21–30: Basic analysis. Limited identification of strengths/weaknesses. Changes over time mentioned but not well supported by data. Weak connection to strategic or operational factors.
11–20: Very limited. Strengths/weaknesses unclear. Little or no reference to financial data or underlying reasons.
0–10: Incorrect analysis in major. Strengths/weaknesses very unclear. No reference to financial data or underlying reasons.
Notes:
- Students should interpret ratios, not just list them and the reasons shouldn’t be the mathematically reasons rather the financial (accounting) reasons behind the improvement/deterioration.
Task (b) – Discussion of Industry Influences (30 marks)
Criteria: Students must discuss external factors affecting the F&B industry in the UK and their impact on J Sainsbury plc and Tesco plc, with references to academic and industry sources.
Marks: Criteria
26–30: Comprehensive discussion of key external factors (macroeconomic, competition, consumer trends, sustainability). Clear explanation of impact on financial performance. Excellent referencing using Harvard style. Demonstrates critical insight.
20–25: Good discussion with most key factors addressed. Impact on financial performance explained. References used but may lack depth.
10–19: Limited discussion. Some factors identified but explanation superficial. Few references or poorly integrated.
0–9 Very limited or irrelevant discussion. Little understanding of external influences. Poor or no referencing.
Notes:
- High marks require critical analysis, not just description with references.
- Students should connect industry trends to company performance.
Additional Guidelines for All Tasks
- Harvard referencing: Accurate and consistent referencing is required for parts (a2) and (b). Failure to reference correctly may reduce marks by 5–10%.
- Presentation: Clear structure, tables for ratios, logical flow of analysis, professional formatting expected.
Suggested Mark Weighting Summary
Section Marks
Task (a)1 – Ratio Calculations 20
Task (a)2 – Analysis of Financial Position 50
Task (b) – Industry Discussion 30
Total 100
