Skip to main content

Trinity College Dublin, The University of Dublin

Trinity Menu Trinity Search



You are here Programmes > Masters Programmes > Postgraduate Diploma in Accounting > Timetable and Modules

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: Anthony Burke

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 business and asset valuation.

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: Anthony Burke

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

  • Demonstrate a critical awareness of different taxation laws across jurisdictions.
  • Understand and explain differences between accounting revenues and costs and taxable income and deductible expenses.
  • Calculate and advise upon corporation tax obligations.
  • Compute and explain the issues pertaining to taxes on capital gains.
  • Possess a systematic understanding of the various regulations surrounding VAT.

Lecturer: Margaret Sheridan              

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

  • Understand and critique the legal environment within which firms operate.
  • Possess a systematic understanding of the rules pertaining to business organisation.
  • Evaluate the legal obligations of entities regarding capital requirements.
  • Demonstrate a systematic understanding of the requirements pertaining to employment law.
  • Understand and evaluate the ongoing developments in the area of insolvency law.

Lecturer: Vaeni MacDonnell 

Financial Reporting
On successful completion of the module students 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.
  • Make appropriate judgments leading to informed decisions in a capital budgeting context.
  • 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
On successful completion of the module students should be able to:

  • Possess an up-to-date understanding of the various budgeting techniques available to an organisation.
  • Calculate, analyse and apply variances as an aid to decision-making, and explain the importance of qualitative factors in this area.
  • Distinguish between a traditional management accounting system and strategic cost management.
  • Advise senior management on optimal transfer pricing strategies.
  • Measure and optimise organisational performance through the use of appropriate strategic performance measurement techniques.

Lecturer: Graham Geoghegan

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

  • Calculate and communicate the advanced aspects of capital gains tax.
  • Possess a systematic understanding of the tax implications of various strategic courses of direction.
  • Compute and evaluate how alternative decisions impact upon tax liabilities.
  • Apply advanced analytical taxation skills to the investment and expenditure policies of individuals and firms.
  • Critique tax planning in an ethical context.

Lecturer: Margaret Sheridan             

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

  • Demonstrate a systematic understanding of the role of forensic accounting.
  • Calculate and assess how fraud impacts upon profitability.
  • Identify and manage the risks that can commonly facilitate fraud.
  • Identify and investigate frauds perpetrated against the firm.
  • Apply IT in the investigation of fraudulent activities.

Lecturer: Mr Dermot Madden

Corporate Governance and Ethics
On successful completion of the module students should be able to:

  • Possess a systematic understanding of the crucial role of well-implemented corporate governance.
  • Demonstrate a critical awareness of best practice within common corporate governance.
  • Critically evaluate how corporate governance affects firms’ business.
  • Devise and assess appropriate internal controls across a range of corporate contexts.
  • View commercial and organisational decisions through the lens of ethical best practice.

Lecturer: James Browne