The aim of this module is to build on prior learning, examine more complex scenarios and apply rules for correction of errors, club accounts, incomplete records and manufacturing accounts. Examine international accounting standards and their practical application in preparing financial statements and calculations.

1. Discuss and apply the rules of international accounting standards in the preparation of financial statements.

2. Record a large variety of business transactions using the double-entry system
3. Prepare financial statements for different entities.

4. Prepare financial statements for sole traders with limited information available.

5. Explain what ethical behaviour and good corporate governance entail.

This subject aims to provide students with an understanding of the issues and processes that constitute effective modern management practice.

1. Display knowledge of the nature of management and its role in business, incorporating comtemporary challenges managers face.

2. Outline the historic evolution of management theory/concepts and their impact on modern management practices.

3. Analyse the complexitiesof the external environment and internal Culture and examine the constraints they place on the contemporary manager.

4. Summarise and interpret the planning and decision makingfunctions

This module introduces the student to the basic principles of microeconomics and will provide them with the ability to understand and analyse the behaviour of firms and markets. Students will learn about the forces of supply and demand, elasticity, costs of production and market structures which will give them the knowledge to interpret how business decisions will likely impact the revenue of firms in competitive and monopoly markets. The impact of price changes on demand and supply will be explored from both a theoretical and real-world perspective.

1. Utilise demand and supply theory to demonstrate market equilibrium, shortages and surpluses, and illustrate the impact of changes in the determinants of demand and supply.

2. Calculate and illustrate graphically elasticity of supply, demand and income, and calculate cross price elasticity of demand.

3. Distinguish the factors of production and their costs, categorise production in the short and long run, and compare the motivations of firms, managers and employees.

4. Calculate the profit maximising position for a firm and demonstrate understanding of short run, long run, average and marginal costs.

5. Compare various market structures and the impact they have on producers and consumers, and determine the socially desirable market structures.

The aim of this module is to develop the student's knowledge of management accounting principles and enable them to produce information for planning, control and decision-making.

1. Demonstrate a knowledge of basic costing terminology, cost types and behaviours

2. Apply costingtechniques to evaluate jobs, servicesand processes

3. Compare and contrastappropriatedecision-making techniques for capital investment appraisal problems

4. Communicate information individually or in teams using written, visual and numerical forms

This aim of this module is to develop student awareness of how information systems support management decision making. The student will use enterprise applications to process accounting transactions, export data and create reports to assist management in the improvement of organisational performance.

1. Discuss how information systems supportdecision making

2. Explain how enterprise applications assist managers to improve organisational performance

3. Prepare periodic financial reports using enterprise applications

4. Analyse data extracted from enterprise applications

5. Demonstrate how advanced spreadsheet functions support management decision making

The purpose of this course is to give the student a good working knowledge of the law in relation to Companies and Corporate Governance and to facilitate the student in exploring legislative developments and changes in this area on an ongoing basis. Students will acquire knowledge about different company types, their initial set up and the different roles played by members, shareholders, directors and auditors in the day to day management of a company. Students will also learn to appreciate the role of the company secretary in the area of corporate compliance while gaining an understanding of the terminology used in the day to day management of a company. It is intended that this module will create an awareness of areas where legal expertise may need to be sought.

1. Outline the steps required to set up a company anddescribe the relevant documentation;
2. Discussthe practical duties and responsibilites of running a company,to include statutory books, records and returns of a company;
3. Examine the importance ofmaintenance of capital and distributions;

4. Demonstrate the ability to cooperate and work effectively with peers while communicating information accurately.

Examine further accounting standards issued by the IASB thereby enabling students to apply them in the preparation of financial statements for companies.

1. Discuss and apply the rules of a selection of International Accounting Standards to financial statements.
2. Prepare and Interpret Statements of Cash Flows as outlined in IAS 7.

3. Prepare financial statements for companies.

4. Distinguish between information to be included in specific financial statements, notes to financial statements and workings.

This module builds on the learning on the Principles of Managemen 1 and explores further the remaining functions of management in a contemporary context.

1. Examine the function of Organising outlining modern organisational structures.

2. Examine the theories associated with leading and motivating employees and apply their concepts to current leadership in management.

3. Outline the fundamentals of the Control function with emphasis on contemporary practice.

4. Outline and analyse strategies for successful innovation and Change Management

5. Examine the HRM process

This module will provide students with an introductory understanding of the Macroeconomy. It will help the student to understand the main macroeconomic indicators and the challenges that they present for the Irish Economy. The module will also address the policy options available to meet those challenges.

1. Identify and explain the main macroeconomic indicators such as GDP, GNI*, unemployment and inflation.

2. Define Fiscal and Monetary Policy and expalin the effects of both on national income.

3. Assess the long run performance of the Irish economy.

4. Demonstrate an understanding of open economy macroeconomics and outline how exchange rates are determined.

5. Examine the impact of inflation and unemployment on an economy.

The aim of this module is to develop the student's knowledge of management accounting principles and enable them to produce information for planning, control and decision-making.

1. Demonstrate a knowledge of formulating functional, cash and master budgets andillustratea knowledge of the underlying theory

2. Interpret and analyse standard costvariance reports, demonstrating a knowledge of theoretical issues

3. Apply appropriate decision-making techniques for a variety of situations

4. Analyse and compare product cost information using activity based costing

5. Communicate information individually or in teams using written, visual and numerical forms

The purpose of this module is to give the student a good working knowledge of the law in relation to Companies and Partnerships and to facilitate the student in exploring the legislation in these areas. As part of the learning process, the learner will examine what happens when a company becomes insolvent and the options for winding up a company. It is intended that this module will create an awareness of areas where legal expertise may need to be sought.

This module will build on the knowledge acquired in LAW07017 Foundations of Company Law and Governance.

1. Demonstrate a company meeting acknowledging the fundamentals ofcorporate governance in relation to Irish companies;

2. Appreciate the duties, role and responsibilities of directors in managing a company;

3. Analyse different types of partners and partnerships in business;

4. Examine and differentiate between the role of Receivers, Examiners and Liquidators in an insolvent company;

5. Demonstrate the ability to cooperate and work effectively with peers while communicating information accurately.

The module endeavours to improve the employability skills of the students with particular emphasis on CV and Interview preparation and on the job soft skills to be an effective team member.

1. Identify sources of information on job opportunities.
2. Recognise the importance of career networking in the context of their professional development.

3. Create a comprehensive CV and cover letter to effectively market themselves.
4. Demonstrate the necessary skills to undertake a job interview.
5. Design and deliver an effective oral presentation supported by information communication technology.

The student will appreciate the essential elements of financial management for a developing company, understand the principles of financial strategy, investment appraisal, cost of capital and capital structure and provide relevant information and advice to organisations and individuals.

1. Assess the role of the finance function within an organisation and the impact of the financial and economic environment in which it operates.
2. Identify and discuss the primary financial and non-financial objectives for a business and appreciate the needs for a focus on sustainability.

3. Evaluate how goodgovernance, risk management and behaving ethically are essential considerations in meeting the needs of all stakeholders.

4. Critically appraise capital investment projects through the use of appropriate techniques and justify a course of action after considering the impact of inflation, taxation and risk.
5. Calculate the cost of capital for a business and evaluate different capital structure options available.

The aim of this module is to develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities.

1. Discussconceptual and regulatory frameworks for financial reporting

2. Account for transactions in accordance with IFRS

3. Analyse and interpret financial statements

4. Prepare and present financial statements for partnerships

5. Prepare and present financial statements for single entities in accordance with IFRS

The objective of this module is to provide a comprehensive overview of strategy, discussing key strategic issues facing contemporary organisations operating across a range of sectors. The learner will be positioned at the vanguard of strategic thinking that shapes practice in the modern organisation. The aim is to enable the learner to derive maximum value from the teaching and learning of strategy through the provision of key concepts and analytical frameworks. This pedagogical path will stimulate critical appraisal skills as the learner constructs an integrated strategic view of the organisation and its operating environment as well as understanding the important skills and competencies of strategic leaders.

1. Demonstrate a theoretical understanding of thestrategic management process and key concepts of strategic intent within the modern organisation.

2. Complete a comprehensive analysis of an organisation’s external environment and identify the key drivers of change and disruption toitsecosystem.

3. Evaluate an organisation’s resources, capabilities and core competences using a range of analytical frameworks.

4. Discuss and assess an organisation’s culture/subcultures using appropriate diagnostic tools.

This module builds on year 1 and 2 learning in management accounting, further developing students understanding and ability to apply management accounting concepts and techniques. Independent learning and critical evaluation of current practice is encouraged.

1. Discuss current issues and developments in management accounting.
2. Discuss the impact of TQM on management accounting techniques and prepare cost of quality reports.

3. Formulate and solveproblems using the graphical approach to linear programming.

4. Apply CVP analysis to single and multi product scenarios

5. Analyse and propose solutions to various business scenarios.

To provide an overview of the Irish taxation system and an in-depth insight into the principles and scope of Irish income tax and its function in the overall taxation infrastructure.

1. Understand the structures of the Irish taxation system and the role of Irish taxation legislation
2. Understand and describe the scheme of administration for collection of income tax in Ireland
3. Explain the implications of residence, ordinary residence and domicile on an individual’s liability to Irish tax and any reliefs available on income from foreign employments
4. Calculate the income tax liabilities of individuals, married persons and partnerships on all sources of income
5. Determine the income assessable to tax for sole traders and calculate their income tax liability ensuring correct treatment of capital allowances and losses
6. Identify the dues dates for payment of Income tax and for filing of the appropriate returns along with consequences for non-compliance.

This module aims to equip students with an understanding of the role and function of audit and assurance; develop students' knowledge of the legal, regulatory and ethical background to audit appointments; and provide students with an understanding of audit planning, risk assessment and the evaluation and testing of internal controls.

1. Assess the role and function of audit and assurance and company directors and auditors responsibilities in the context of relevant legislation, standards and corporate governance.

2. Assess the importance of professional ethics for auditors and demonstrate knowledge of the relevant ethical standards.

3. Explain the main stages in the audit process and describe the key elements in developing an audit strategy and plan.

4. Determine the risk assessment process and evaluate the risk of material misstatement.

5. Critically assess and test internal control systems in the key functional areas.

The student will appreciate the essential elements of financial management for the developing company, appraise sources of finance, distinguishing between internal and external and short term and long term, appreciate the importance of good working capital management, discuss dividend policy and evaluate the motives for mergers and acquisitions.

1. Compare the various sources of finance available to established and developing businesses, including internal sources, and assess the impact on the capital structure.

2. Discuss the role and nature of the Irish Stock Exchange and outline methodsof issuing share capital.
3. Evaluate the elements of working capital, assess the significance of different levels of working capital, explain how working capital might be financed and illustrate how poor working capital management can lead to over-capitalisation, or overtrading.
4. Discuss distributions to shareholders and the factors influencing dividend policy.
5. Evaluate the motives for, and financial implications of, mergers and acquisitions and calculate, evaluate and recommend the value of an organisation.

The aim of the module is to develop knowledge and skills in understanding and applying IFRS and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.

1. Discuss conceptual and regulatory frameworks for financial reporting

2. Identify emerging trends and disruptive technologies in financial reporting

3. Account for transactions in accordance with IFRS

4. Prepare and present financial statements for business combinations in accordance with IFRS

5. Analyse financial statements.

This objective of this module is to build upon the theory introduced in Strategic Management 1 and further develop the learner's appreciation of strategic thinking and application. It aims to provide the student with the skills and knowledge required to demonstrate an in-depth understanding of the key issues involved in strategy development, evaluation and implementation. The pedagogical process will encourage the development of critical appraisal and effective decision-making skills as the learner identifies how organisations increase the value of their assets using relevant ESG criteria through the design of agile and sustainable strategies.

1. Evaluate the strategic options available to an organisation based on an analysis of its strategic position.

2. Comprehend business-level, corporate and diversification strategies through case studies and real-life illustrations.

3. Appraise various directional growth strategies including organic development, mergers, acquisitions and strategic alliances as well as specific internationalisation options.

4. Apply evaluation and selection models techniques required for effective strategicdecision-making.

5. Critically assess the importance of environmental, social and governance (ESG) criteria and mechanismsin effective strategy implementation.

Building on the knowledge and learning from earlier years and semester 1 of final year, enhancing students understanding and ability to apply management accounting concepts and techniques. Independent learning and critical evaluation of current practice is encouraged.

1. Discuss current issues and developments in management accounting.
2. Develop detailed master budgets and discuss different approaches to the budgetary process.

3. Prepare detailed variance analysis reports
4. Identify, calculate and appraise appropriate measures of performance for selected organisations
5. Critically evaluate management accounting practices in the context of the modern business environment

To provide an overview of the Irish taxation system and an in-depth insight into the scope and principles of Corporation tax, Capital Gains tax and Value- Added tax.

1. Identity transactions which give rise to a disposal for CGT purposes, prepare CGT computations and discuss reliefs that may be available.
2. Explain the major differences between income tax and corporation tax. Calculate the taxable profits and tax liability of a company, and explain and compute reliefs available to companies/groups of companies
3. Explain when a charge to VAT arises, identify the appropriate VAT rates in various scenarios, and calculate a basic VAT liability for an accountable person.
4. Identify the dues dates for payment of CGT, CT, VAT and for filing of the appropriate returns along with consequences for non-compliance.

This module aims to develop students' understanding of modern auditing procedures and audit completion procedures and evaluate audit evidence to form an appropriate audit opinion.

1. Explain the requirements of external auditors to collect sufficient, appropriate audit evidence

2. Determine appropriate audit procedures to apply to individual financial statement balances, including property, plant and equipment, inventory, receivables, payables and bank

3. Discuss the use of IT tools and techniques to assist the audit process

4. Conduct audit completion procedures including subsequent events, going concern, and agreeing on audit adjustmentsat the conclusion of the audit

5. Evaluate the appropriateness of various audit opinions in accordance with legal and best practice requirements.