1. Introduction
Welcome to your summative assessment No. 3 for Managerial Accounting Course in the
Master of Business Administration Program. E–commerce sector emerges as the fastest–
growing economic segment. The aim of this assessment is to ensure that you can develop
a report in which you critically appraise the managerial accounting requirements for E–
commerce companies offering online selling and/or e–cloud services to their customers.
In developing the report, carefully read and fulfill the assessment requirements presented
in this instrument. Make sure you comprehend every requirement. Refer each
requirement to one or more specific topic presented in the classes that are in your opinion
relevant to providing an answer. Provide your answers using the specific concepts and
knowledge acquired on every topic that best addresses each question.
2. Course Learning Outcomes:
# CLOs PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 QFE CLS
CLO1
Critically appraise a detailed body of
knowledge of recent developments in
Managerial Accounting
X X KN4, SK2, AR3,
SD1
Information (CLS1), Communication (CLS2),
Mathematical/Problem Solving (CLS5)
CLO3
skills advanced apply Critically
research, analysis in required ,
ideas evaluation of complex,
and/or concepts information,
activities related to Managerial
Accounting
X
KN1, SK4, AR3,
RC1
CLO4
solving–Synthesize advanced problem
skills to analyze highly complex issues
with incomplete data and develop
proposals and solutions innovative
Accounting Managerial relevant to
X X
KN2, SK3, AR2,
RC2, SD3
3. Assessment
Assessment Requirement:
1. Critically appraise the costs related to entrepreneurial e–commerce platform that may
include cloud services.
(CLO1 – 5 Marks)
2. Evaluate the different challenges arising from complex situations an owner of a small or
medium business may face when moving from conventional selling to online selling. Your
decisions must address online payment and recent analysis about hidden costs for e–
commerce and cloud costs if applicable.
(CLO3 – 10 Marks)
3. Using the example of small/medium business selected in requirement 2 above, produce a
number of units’ breakeven analysis. The latter should propose different realistic
scenarios for changes in costs and/or revenues that help the business owner to budget
satisfactory net income.
