7884079737

AC3006 International Financial Reporting Standards 2 Credit Weighting: 10

Teaching Period(s): Semester 1.

Pre-requisite(s): AC 2111 orequivalent Co-reąuisite(s): Nonę

Module Content: Theory and practice of Financial Reporting.

Learning Outcome: On successful completion of this module, students should be able to:

• Apply various international accounting standards to account for business transactions and compare with Irish/UK equivalent.

• Use journal entries to record all business transactions for a period.

• Discuss and review various contemporary aspects on the theory and practice of corporate financial reporting.

Assessment: Total Marks 200: Formal Written Examination 150 marks; Continuous Assessment 50 marks (MCQ Exam 50 marks).

Teaching Period(s): Semester 1.

Pre-requisite(s): Both AC1109 and AC1115 or equivalent Co-requisite(s): Nonę

Module Content: Theory and practice of Management Accounting.

Learning Outcome: On successful completion of this module, students should be able to:

• Apply a rangę of management accounting decision making techniques.

• Identify alternative strategies for resolving problems.

• Communicate and defend chosen strategies in an effective manner.

• Use strategie decision making models to reduce uncertainty.

• Discuss the characteristics of traditional and newer approaches to costing.

• Demonstrate the relevance of management accounting techniques to business decisions.

Assessment: Total Marks 200: Formal Written Examination 100 marks; Continuous Assessment 100 marks (Interim exam 100 marks).

AC3008 Auditing Credit Weighting: 5, Teaching Period(s): Semester 1.

Pre-requisite(s): Nonę Co-requisite(s): Nonę

Module Content: Theory and practice of internal and stockholder auditing.

Learning Outcome: On successful completion of this module, students should be able to:

• Outline the purpose and role of Auditing.

• Describe the various stages of the Audit Process Model.

• Assess the importance of risk for an auditor.

• Discuss the importance of internal Controls to the auditor.

• Identify behaviours which constitute unprofessional practice in the auditor - Client relationship.

• Conduct and document audit work for a number of key business cycles.

Assessment: Total Marks 100: Formal Written Examination 100 marks.

AC3020 Multinational Finance Credit Weighting: 5, Semesters 1 and repeated in Semester 2. Pre-requisite(s): AC2120 orequivalent Co-requisite(s): Nonę

Module Content: Mergers and acquisitions, international finance, fixed income securities, financial agency theory.

Learning Outcome: On successful completion of this module, students should be able to:

• Discuss the securities and participants that make up the fixed income markets;

• Apply techniques to price fixed income securities and manage fixed income portfolios;

• Discuss the FX markets and the relationships that underly FX movements;

• Outline the FX risks faced by firms and demonstrate the use of techniques to mitigate these risks;

• Outline and discuss different forms of mergers, acquisitions and demergers.

• Demonstrate the use of a rangę of valuation techniques in acquisition scenarios.

Assessment: Total Marks 100: Continuous Assessment 100 marks (In-class Test 70 marks; Project 30 marks).