PRD — ACC 2100 Module 6

Status: Approved Authored by: Fadl Al-Tarzi Date authored: 2026-05-01 Approved by: Fadl Al-Tarzi Date approved: 2026-05-01

---

Zone 1 — LXD Inputs

Course identity

• Course code: ACC 2100
• Module: 6
• Program: BBA
• Degree level: Undergraduate (90/70 thresholds)

Module learning intent

Module 6 teaches learners to calculate and interpret the full ratio set across three financial statements — Balance Sheet (Liquidity, Efficiency, Leverage), Income Statement (Profitability), and Cash Flow — and to apply these findings to a real business judgment. The synthesis task requires the learner to move from computation to interpretation to decision-making, not just state numbers.

Course Learning Outcomes (CLOs)

CLO	Text	Pillar mapping
CLO-3	Analyze financial statements using horizontal, vertical, and ratio analysis to evaluate financial performance	Domain
CLO-5	Explain the relationships between financial statements and how transactions flow through them	Domain

Scope constraint (hard): CLO-4 (IFRS) and CLO-6 (accounting policy choices) are excluded — content gaps confirmed in diagnostic (GAP-ACC2100-001, GAP-ACC2100-002). Do not include IFRS content or policy-choice evaluation in this assessment.

Grading weights

• Exercises weight: 0.60
• Performance Task weight: 0.40

Written component design

Component	Gate-only or graded	"So what" — second-order consequence
Analyst QA	Gate-only	What does this chart flaw mean for the investor's decision?
Written Brief	Graded	What do these ratios indicate for an investor's decision to proceed with or hold off on the investment?

Recall questions

Step	Include recall question?	How many items
Step 3 (between MCQ steps)	Yes	1 — name the ratio category for short-term debt-paying ability, its formula, and what a result below 1.0 indicates

Required frameworks

Framework / Theory / Principle	Module where taught	Notes
Ratio category classification system (Liquidity, Efficiency, Financial Leverage, Profitability, Cash Flow)	Module 6	Written brief and Domain descriptor must use these category names

Assessment constraints

• Scenario type: Retail / consumer goods — IKEA Group as scenario company (fictional adjusted figures)
• CLO-4 (IFRS) and CLO-6 (policy choices): hard excluded — no IFRS content, no depreciation/inventory method comparison
• Seeded data: 3 variants — different financial figures per learner session, same ratio method
• Written brief: investor assessment framing (proceed / hold off) — undergraduate level, 80-word minimum

Note — AI-resistance is applied automatically. Nexus wires dynamic brief injection, seeded data variants, visual dependency, forced-position framing, and course framework anchoring on every build.

Notes for Nexus

• Module 6 in Canvas has no existing graded assessment — this is a new addition
• P01 captured 2026-04-21 — within 90 days, recall targets safe
• All ratio formulas confirmed as "Applied" level in P01 — 10 ratios across three statement sections
• IKEA is a private company — scenario framing is "strategic investor evaluation" or "institutional investment assessment" (not public market IPO framing)
• Company logo: public/companylogos/C0417.svg (confirmed exists)

---

Zone 2 (company selection, step structure, AI question, media elements, compliance) generated by Nexus in SPEC.md.