B392
AOU
الجامعة العربية المفتوحة
TMA, Spring 2023 - 2024
Arab Open University
Arab Open University
B392: TMA - Spring Semester 2023 - 2024
About TMA:
The essence of this TMA is to allow students to practice various theories and concepts of the B392
course. Case studies allow students to demonstrate their understanding of the studied materials. Since all
questions depend extensively on student's justification, there is no typical answer for TMA questions. This
marking guideline offers general framework to mark TMA where a tutor needs to apply his personal
judgment in grading each question.
The TMA covers the management accounting concepts and practices in the businesses. It is marked
out of 100 and is worth 20% of the overall assessment component. It is intended to assess students'
understanding of some of the learning points within Units 2, 3, 4, 5 and 6 beside the supplementary material.
This TMA requires you to apply the course concepts. The TMA is intended to:
Assess students' understanding of key learning points within the first four units.
Increase the students' knowledge about the reality of the Managerial Accounting as a profession.
Develop students' communication skills, such as memo writing, essay writing, analysis and
presentation of material.
➤ Develop the ability to understand and interact with the nature of the managerial accounting tools in
reality.
➤ Develop basic ICT skills such as using the internet.
The TMA:
This TMA is based around two parts of "Yalla Momos: expansion dilemmas for a small business"
and "Performance management". Marks will be awarded for blending the context of each case
and with relevant theory by means of your own interpretation. In addition to this, some research is
required.
The TMA requires you to:
1- Review various study sessions beside the supplementary materials.
2- Conduct a simple information search using the internet and the e-library.
3- Present your findings in not more than 1,150 words ± 10% (900 words for part A and 250 for
part B).
4- You should use a Microsoft Office Word and Times New Roman Font of 12 points.
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TMA, Spring 2023 - 2024
5- You should read and follow the instructions below carefully. Each part of the process will carry
marks for the assignment.
Criteria for Mark Distribution:
Criteria Essays
In-text
discussion
citation
Marks
100
(2.5)
End-text
referencing
(2.5)
Word
Presentation
Total
Count
marks
(2.5)
(2.5)
Out of 100
marks
Mark Deduction for Plagiarism
Total Mark After Accounting for Plagiarism
Out of 100
1-1.5 marks deduction
In-text citation marks deductions
2.5 marks deduction
If no evidence of any
in-text citation
If in-text citations are evident but are not conducted in the right
Harvard style referencing format and /or enough
End-text Referencing marks deductions
2.5 marks deduction
If no evidence of any
referencing
1-1.5 marks deduction
1-1.5 marks deduction
If referencing is present but not If references are present but not
in the proper format
sufficient (A minimum of three
references is required).
Word Count marks deductions
Zero mark
Within 10% below or over
specified word count
1-1.5 marks deduction
Above or below 15%
specified word count
2-2.5 marks deduction
of If exceeded word limit by
more than 20 % of specified
word count
Presentation marks deductions
Zero mark
1-1.5 marks deduction
2-2.5 marks deduction
using PT3 form but with poor If neither a PT3 form was used
presentation
nor a clear presentation is evident
Good presentation, using PT3
form with a clear presentation
(paragraphs and paragraph
titles are clear, essay form is but without a PT3 form
well respected, etc.)
or using clear presentation
Important Marking Schemes for Assignments (Exams and TMA)
All forms of assessments at AOU are based on predefined marking schemes. The award of marks
and grades to any paper submitted by a student for assessment and examination purposes shall be
determined by reference to an agreed marking scheme/ general grade descriptors approved by
faculties.
1. Principles for marking assessments:
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TMA, Spring 2023 - 2024
•
•
•
Marking should be in the context of course content and learning outcomes.
Marks should be awarded for demonstrating achievements of learning outcomes addressed
by the question (the knowledge and skills requested by the question/task)
Marking should address different levels of performance.
Marking should indicate the quality of response required to gain a mark.
The language of marking should be clear, unambiguous to ensure consistency in marking
2. Marking guides
•
Marking should be addressed towards content and form.
A. Content is about the quality of the discussion the student raise. This includes the depth and
coverage of explanations and descriptions, the type of evidence used to support view points,
and how well the student is able to evaluate the issues raised in general.
B. Form relates to technical aspects of writing, such as whether the student has followed
grammatical rules and correct spelling, terminology and how clearly he/she have documented
evidence in the body of the assignment and in the reference list at the back of the assignment.
Form also extends to the physical presentation of the assignment, which involves conforming
to the instructions given for structure and layout in the exams or TMA questions.
3. Basic Marking Guide may be used as a generic marking guide in allocating appropriate
grades in assessing in the assessment
Outstanding
Very good
•
Good
•
Answer demonstrates a high degree of perception and originality.
Comprehensive in coverage of salient points
Shows complete comprehension of material and exceptional insight
in interpretation/analysis/evaluation.
Evidence of extensive appropriate reading and independent research
Arguments supported by appropriate examples/evidence/case studies
Structure/grammar/referencing is outstanding
Answer demonstrates some perception and originality.
Is factually sound and covers most salient points.
Shows high level of understanding of relevant material
Interpretation/analysis/evaluation is very good.
Evidence of considerable wider reading
Use of examples reasonable
Structure/grammar/referencing is high standard.
A competent answer but with no evidence of insight and originality
Answer demonstrates satisfactory understanding of the material but
with minor errors or inaccuracies
• Interpretation/analysis/evaluation present but not highly developed
Some use of appropriate examples
•
•
•
Satisfactory
•
Reliance on lecture notes is evident
Only basic texts consulted
Structure/grammar/referencing of moderate standard
A competent answer demonstrating only basic understanding
Material mostly relevant but with errors and inaccuracies
Some interpretation/analysis/evaluation but shallow and poorly
substantiated
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Unsatisfactory
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TMA, Spring 2023 - 2024
Limited use of relevant examples
Significant reliance on lecture notes
Only basic texts consulted
Structure/grammar/referencing of moderate to week standard
Answer largely irrelevant.
Only partial understanding of the question
Very weak interpretative/analytical/evaluative skills
Lacking material to answer the question
Considerable errors and inaccuracies
Structure/grammar/referencing very poor
Very poor or nonexistent use of examples
TMA instructions
Please read these instructions carefully, and contact your tutor if you require any further
clarifications. You should submit your completed assignment to your tutor to arrive no later than
the cut-off Date mentioned above.
This tutor-marked assignment accounts for 20% of the total grade assigned to the course. This
assignment will be graded out of 100 marks.
General Marks (Up to 10% Deduction)
Marks distribution: This assignment will be graded out of 100 marks, which will be allocated to
your answer for the two mini cases' questions. 10% will be deducted based on the following
criteria:
•
•
5%
for improper referencing (2.5% in-text referencing and 2.5% end-text
references).
2.5% for improper presentation (using PT3 form with a clear presentation).
2.5% for not adhering to the word count (when applicable)
Please use standard A4 size paper for submitting the hard copy of your TMA. Your name, personal
identifier, course and assignment numbers must appear at the top of each sheet. A soft copy of
your TMA must be uploaded to the university moodle within the indicated cut-off date. The hard
& soft copies must be identical. Please leave wide margins and space at the end of each sheet for
tutor comments. It is better to use double spacing so that you can easily handwrite corrections to
your drafts and tutors have space to include their feedback on the script. Start each question in the
assignment on a new page.
Completing and sending your assignments
When you have completed your TMA, you must fill in the assignment form (PT3), taking care to
fill all information correctly including your personal identifier, course code, section & tutor, and
assignment numbers. Each TMA and its PT3 form should be uploaded on the AOU branch moodle
within the cut-off date. Late submissions require approval from the branch course coordinator and
will be subject to grade deductions. All assignments are treated in strict confidence.
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Plagiarism
The Arab Open University Definitions of cheating and plagiarism
According to the Arab Open University By-laws, "The following acts represent cases of cheating
and plagiarism:
•
•
Verbatim copying of printed material and submitting them as part of TMAs without proper
academic acknowledgement and documentation.
Verbatim copying of material from the Internet, including tables and graphics.
• Copying other students' notes or reports.
•
Using paid or unpaid material prepared for the student by individuals or firms.
Utilization of, or proceeding to utilize, contraband materials or devices in examinations."
Penalty on plagiarism
The following is the standard plagiarism penalty applied across branches as per Article 11 of the
university by-laws:
1) Awarding of zero for a TMA wherein more than 20% of the content is plagiarized.
2) Documentation of warning in student record.
3) Failure in the course to dismissal from the University.
All University programmes are required to apply penalties that are consistent with the
University by laws.
Examples of Plagiarism
Copying from a single or multiple sources, this is where the student uses one or more of the
following as the basis for the whole, or a good part, of the assignment:
Published or unpublished books, articles or reports
• The Internet
The media (e.g.TV programmes, radio programmes or newspaper articles)
• An essay from an essay bank
• A piece of work previously submitted by another student
.
Copying from a text which is about to be submitted for the same assignment
The TMA Questions
PART A: YALLA MOMOS: EXPANSION DILEMMAS OF A SMALL
BUSINESS
As he sat in his office and watched customers walk in on a busy Friday night in April 2016,
Prashant Goel, the owner and founder of Yalla Momos restaurant, contemplated its future
expansion. He had started the business in 2012 and, within four years, had taken it to great heights.
With total sales of AED504,000 in 2015, it seemed he was right on track. While sales in 2015 were
5 per cent higher than in 2014, Goel was concerned with sales growth in 2016. As the Dubai market
prepared for the much-awaited Expo 2020, competition was getting tough and it had become hard
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