The aims of this module are to provide an insight into the main features of the Irish legal system and to provide the student with more detailed information about particular aspects of Irish law which are relevant to businesses. This module will help students to develop an appreciation of the legal implications of business decisions and relationships and will assist in the understanding of the European dimension to Irish law in the light of EC/EU membership and its dynamic nature.

This module is also designed to meet the standards of professional accounting examinations and the indicative syllabus content reflects this.

1. recognisethe fundamental principles of the Irish legal systemand be aware ofthe key principles of Irish lawas they apply in a business context.

2. explain the concept and impact of the law of the European Union on Irish law.

3. interpret the role and impact of the law of obligationsin abusiness environment.

4. recognise the importance of the law of tort and professional negligence in a business context.

5. recognise and reviewthe importance of employment law in a business environment.

6. demonstrate the ability to exercise judgement in arriving at informed decisions on complex legalproblems and relate these to functional business areas or the entity as a whole and display the ability to contrast, criticise, choose, distinguish, and apply appropriate and emerging techniques to the analysis and interpretation of information in line with ethical and regulatory standards.

7. present and defend material that articulates ideas, positions and insights in the fieldof business law.

This module will introduce students to the principles of Irish Income taxation practice and policy. It will provide students with the knowledge and skills to be able to understand, apply and critique the Irish taxation legislation and procedures for individuals liable to Income tax in the State. It will also explain the scope of Local Property Tax.

1. Evaluate and contrast the fundamental concepts, principles and techniques of the Irish taxation system.

2. Calculate the income tax liabilities of individuals, and advise on filing obligations.

3. Appraisethe appropriateness of alternative investment opportunities or assessment alternatives available to individuals to minimise their income tax liabilities.

4. Apply the rules of the PAYE/PRSI system in dealing with employees.
5. Critique current taxation practices and issues and consider whether alternative approaches are possible.

6. Appraise and usethe Revenue Offline system as a means of achieving tax compliance.

7. Appraise the basis and fairness oflocal property tax (LPT), and the application of itsrules.

The module aims to give students competencies and skills in decision making so as to work as a professional in accouting/finance and business, by embedding better decision making approaches within regulation and controls via corporate governance, identifying risk issues with risk management and being aware of influences on the professional so as to ensure ethical decsion making.

1. Analyse the purposes and objectives of Corporate governance; Explain and apply the key principles and concepts of corporate governance.
2. Explore the nature of the internal and external relationships and behaviour of an organisation considering governance, risk and ethics.
3. Identify, analyse and advise on potential conflict of interest and appropriate courses of action, taking account of stakeholders
4. Demonstrate research, analysis, judgement and decision making abilities in terms of governance, ethics and risk contexts
5. Demonstrate how risk can be controlled and how effective outcomes in relation to business decisions can be achieved

This module aims to cover corporate legal principles relevant for accountants in Ireland, specifically aiming to ensure that students understand the theory and application of key principles of company, commercial and other aspects of laws relating to business, recognising those issues which require the advice of a legal professional.

This module is also designed to meet the standards of professional accounting examinations and the indicative syllabus content reflects this.

1. determine the legal requirements involved information and constitution of business organisations.

2. discuss theformation and constitution of a company.

3. establish and differentiate the legal principles of corporate governance, including share capital; loan capital; capital maintenance & dividend law.

4. contrast and compare the corporate concepts of management, administration & regulation of companies including: company directors; company meetings & resolutions.

5. discuss the principles of insolvency law as they apply in a business context, including examinership, liquidation and receivership.

6. compare fraudulent and criminal behaviour and recognise the nature and legal control over fraudulent trading in a business environment.

7. demonstrate an ability to perform independent research, critically analyse materials and apply relevant knowledgeto examinations

8. critically evaluate hypothetical legal situations and solve themwith reference to case law and legislation.

This module will provide students with core competencies in the areas of corporation tax, capital gains tax and VAT. On completion of this module students will be able to apply the principles of the respective taxes to relevant case studies and critically analyse the outcomes in terms of taxpayer options and obligations.

1. Demonstrate the ability to prepare the corporation tax liability of companies, integrating all relevant reliefs and allowances.

2. Assess and conclude on the most efficient use of losses for corporation tax purposes.
3. Apply the rules of capital gains tax to determine the appropriate liabilities of individuals and companies, with an emphasis on available reliefs.
4. Develop and apply the skills required to carry outresearch into current taxation policy, procedures andlegislation.

5. Apply the procedure and practice governing Value Added Tax legislation to: routine supplies of goods and services,intercommunity acquisitions and dispatchesand imports/exports.

This module is designed to facilitate the appraisal and application of relevant accounting standards & the use of these standards in preparation of financial statements. This module will equip the learner to undertake an analysis of the external accounting environment having due regard to the ethical responsibilities of the accounting professional.

This module is designed to meet the standards of the professional accounting examinations and the indicative syllabus reflects this.

1. Evaluate and apply the fundamental principles and advanced theories underlying financial accounting including the regulatory framework.
2. Apply the principles of double entry bookkeeping to a set of financial records.

3. Prepare, evaluate and analyse financial statements for different entities.
4. Apply and appraise the accounting principles of selected International Financial Reporting Standards and International Accounting Standards.
5. Evaluate the role and importance of ethics within the accountancy profession

6. Demonstrate the use of software packages in preparing and forecasting financial data.

The purpose of this module is to develop students management accounting knowledge and understanding of techniques to support planning, controlling and monitoring business performance. This module is aligned with professional accounting modules. Students will be required to undertake complex calculations, from the area of management accounting, and will be expected to be able to analyse results and techniques. Examination of this module will reflect both the structure and content of professional accounting modules.

1. Evaluate, contrast and criticise the fundamental and advanced theories, concepts, principles, methods and techniques of management accounting.
2. Appraise and evaluate the strategic impact of decisions having evaluated the potential outcomes from different courses of action.
3. Undertake analysis, interpretation and evaluation of performance measurement and control systems.
4. Research, analyse and appraise current issuesfacing management accountants, including ethical issues andenvironmental sustainable accounting

This module covers the broad area of Finance and Financial Management in business, corporate and personal scenarios. Having an appropriate knowledge of Financial Management is vital for value creation both within a business context and on an individual personal level. In a corporate scenario, whether it is the consideration of a major investment programme, or trying to decide on the best kind of finance to use, the objective of creating value for shareholders over the long run is paramount. This module examines all of the key areas and issues facing a financial manager.

This module is also designed to meet the standards of professional accounting examinations and the indicative syllabus content reflects this.

1. Display a fundamental knowledge of the principles of financial management and its importance in the business and corporate environment, and to sustainability issues,as well as its application to an individual.

2. Recognise and collate the information necessary for a variety of working capital management scenarios as they relate to the business and corporate environment.
3. Appraise capital investment projects through the use of appropriate methods (taking into the account the effects of taxation/inflation/uncertainty and sustainability considerations).

4. Demonstrate a thorough knowledge and understanding of appropriate sources of finance for specific situations including financing forsustainability.

5. Asess cost of capital implications for corporate entities, along with the ability to perform business valuations in various alternative scenarios.
6. Apply foreign currency risk management techniques together with interest rate risk management techniques.