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Timetable and Modules

Classes are run throughout the academic year over two semesters: September - December and January - April.
Students have the opportunity to partake in preliminary classes one week before the beginning of term, ensuring they enter the programme with a foundation and knowledge in accountancy.


Michaelmas Term
Hilary Term
Financial Accounting Financial Reporting
Taxation Advanced Taxation
Audit Forensic Accounting
Company Law Corporate Governance and Ethics
Financial Management Advanced Financial Management
Management Accounting Performance Measurement

NB - Timetable and modules are subject to change.

Module Descriptions

Financial Accounting
On successful completion of the module students should be able to:

  • Understand the regulatory and conceptual context of financial accounting.
  • Apply bookkeeping skills to various events and transactions.
  • Prepare a trial balance and set of financial statements for incorporated and unincorporated entities.
  • Produce a basic set of consolidated financial statements for a parent and subsidiary.
  • Calculate and interpret a range of financial ratios.

Lecturer: Ms Diana Doyle

Financial Management
On successful completion of the module students should be able to:

  • Display a systematic understanding of the role and responsibilities of the financial manager.
  • Make appropriate judgments leading to informed decisions pertaining to working capital management.
  • Apply investment appraisal skills to aid organisational decision-making.
  • Identify and critically appraise various sources of finance.
  • Scrutinise and apply the key principles of risk management.

Lecturer: Cormac Lucey

Management Accounting
On successful completion of the module students should be able to:

  • Discuss the theories, concepts and methods pertaining to management accounting, and distinguish between management accounting and financial accounting.
  • Identify core cost terms and concepts, and describe the purposes for which cost information may be required.
  • Prepare break-even, contribution and profit-volume graphs, and apply these in a multi-product setting.
  • Describe and apply the various approaches to pricing, including target-costing and cost-plus pricing.
  • Contrast activity-based and traditional costing systems.

Lecturer: Dr. Ranadeva Jayasekera

Taxation
Having successfully completed this module, the student should be able to:

  • Demonstrate a critical awareness of different taxation laws in Ireland and the impact of European legislation on the Irish tax system
  • Understand the role of tax in society and the aims of the tax system
  • Understand the formulation of tax policy and the ability to analyse and critique tax policies and their implementation
  • Compute and explain issues pertaining to taxes on capital gains
  • Understand the income tax system, including rules for determining residence and domicile and their impact on the charge to income tax, the various categories of income and tax credits and reliefs available to individuals
  • Prepare basic income tax computations including an understanding of the differences between accounting revenues and costs and taxable income and deductible expenses
  • Understand the Irish system of national insurance contributions
  • Understand the basic principles of corporation tax
  • Possess a systematic understanding of the various regulations relating to VAT

Lecturer: Dr Susan Holst               

Audit
On successful completion of this course, students will be able to:

  • Demonstrate a critical awareness of the regulatory context within which audit operates.
  • Prepare an audit plan, taking account of audit risk and materiality.
  • Identify and assess the internal controls of an entity.
  • Possess a systematic understanding of how to collect and evaluate audit evidence.
  • Understand and critique an audit report, informed by contemporary company law developments.

Lecturer: Mr Colm Foley

Company Law
Having successfully completed this module, the student should be able to:  

  • Understand and explain the structure of the courts in Ireland and the main sources of law and their respective importance.
  • Understand the different fields of civil and criminal law.
  • Develop an understanding of the applicable legal rules and principles in the areas of Tort law, Contract law and employment law.
  • Understand the common law and statutory legal framework governing the formation and regulation of different types of commercial organisations.
  • Be able to discuss what is meant by Separate Legal Personality and when can this be disregarded.
  • Distinguish between various types of Company Directors, their authority and function.
  • Be able to explain the common law and statutory obligations and duties placed on the various types of directors, secretaries and company accountants.
  • Understand the legal sanctions for breach of these duties and obligations particularly restriction and disqualification.
  • Distinguish between the various types of capital and financing of companies
  • Be able to identify how the law deals with commercial insolvency and discuss procedures such as receivership, liquidation and examinership, identifying their respective merits and limits and be able to discuss when and how they operate in law.
  • Explain what the law means by “Winding upon just and equitable grounds”.
  • Be able to discuss criminal conduct in the commercial sphere, most notably topics such as insider dealing, money laundering and market abuse will be covered.
  • Critically assess legal problems presented by identifying the relevant area of law, the legal issues that arise and applying the correct legal rules to the facts to arrive at a logical reasoned legal opinion.

Lecturer: Veronica McInerney  

Financial Reporting
Having successfully completed this module, the student should be able to:

  • Identify and explain the elements of the conceptual and regulatory frameworks.
  • Apply international accounting standards to the preparation of financial statements.
  • Critically interpret the financial statements of business entities.
  • Prepare single-entity and consolidated financial statements for a range of commercial and financial scenarios.
  • Discuss and critique current developments in financial reporting.

Lecturer: Mr Neil Dunne

Advanced Financial Management
On successful completion of the module students should be able to:

  • Understand and prioritise the various needs of stakeholders.
  • Apply specialised skills to the complex international finance environment.
  • Scrutinise and apply the key principles of business and asset valuation.
  • Calculate and critique the implications of acquisitions and mergers as growth strategies.
  • Apply hedging and derivative instruments as risk management techniques.

Lecturer: Cormac Lucey

Performance Measurement
Having successfully completed this module, the student should be able to:

  • Provide an understanding of the financial planning and control process.
  • Demonstrate how performance measurement is performed.
  • Describe how financial planning activities are used to achieve business goals and objectives.
  • Understand the role of management accounting control systems in providing decision making information.
  • Discuss current developments in strategic financial management process.

Lecturer: Graham Geoghegan

Advanced Taxation
Having successfully completed this module, the student should be able to:

  • Understand the income tax implications for individuals receiving payments on termination of employment and in particular, the tax reliefs available in respect of such
  • Explain the application of the high earners’ restriction and calculate the impact of the restriction on the income tax liability
  • Understand the commencement and cessation income tax rules for businesses and calculate the impact of such on the overall tax liability
  • Understand the capital allowances regime, the expenditure which qualifies for tax relief and how the relief is calculated
  • Understand the principles of loss relief for income tax purposes and be able to apply loss relief in the correct manner to minimise the income tax liability for the tax year
  • Understand a range of advanced tax issues for individuals including the tax implications for married persons and partnerships, the application of social insurance and universal social charge and local property tax
  • Prepare corporation tax computations for companies with a range of income sources and understand the tax residency rules for companies
  • Calculate the reliefs available to companies and groups of companies for losses
  • Analyse and critique complex areas of Irish tax law and assess the social and economic implications of such
  • Understand the international aspects of certain Irish tax policies and make comparisons between Irish tax law and international equivalents
  • Understand the ethical and professional issues facing tax practitioners, including the distinction between tax evasion and tax avoidance
  • Understand the system of Revenue audits, appeals and disputes

Lecturer: Dr Susan Holst               

Forensic Accounting
Having successfully completed this module, the student should be able to:

  • Explain what forensic accounting is.
  • Explain what fraud involves and the methods used to manipulate financial statements.
  • Explain the fundamental techniques used to gather evidence and present it.
  • Describe how expert witness evidence is given to the court.
  • Prepare a checklist of questions a forensic investigator might use during an investigation.
  • Prepare a forensic accountants report for use in court.  

Lecturer: Mr Dermot Madden