MSc Accounting and Analytics Curriculum
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September-December Michaelmas Term |
January-April Hilary Term |
May-August Trinity Term |
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Note: Modules offered each academic year are subject to change. The modules listed above and below are the modules and timetable for 2024/25.
Module Descriptions
Financial Reporting (10 ECTS)
Having successfully completed this module, the student should be able to:
- Understand the regulatory and conceptual context of financial accounting.
- Apply international accounting standards to the preparation of single-entity financial statements.
- Prepare a trial balance and financial statements for both incorporated and unincorporated entities.
- Calculate and interpret a range of financial ratios.
- Critically interpret real-world financial statements.
- Prepare consolidated financial statements for various commercial scenarios.
- Discuss and critique current developments in financial reporting.
Management Accounting (10 ECTS)
Having successfully completed this module, the student should be able to:
- Discuss the theories, concepts, and methods of management accounting and distinguish them from financial accounting.
- Identify core cost terms and concepts and their application in decision-making.
- Prepare break-even, contribution, and profit-volume graphs and apply these in a multi-product setting.
- Describe and apply various pricing approaches, including target-costing and cost-plus pricing.
- Contrast activity-based and traditional costing systems.
- Measure and optimise organisational performance through strategic performance measurement techniques.
- Possess an up-to-date understanding of budgeting techniques and variance analysis as decision-making tools.
- Advise senior management on optimal transfer pricing strategies.
Foundations of Business Analytics (5 ECTS)
Having successfully completed this module, the student should be able to:
- Understand key concepts and methodologies in business analytics relevant to accounting and finance.
- Apply foundational analytical techniques to interpret financial data and support decision-making.
- Use business analytics tools and software to extract insights from financial datasets.
- Evaluate the impact of data analytics on financial reporting, management accounting, and auditing.
- Analyse case studies to assess how business analytics addresses contemporary accounting challenges.
Company Law (5 ECTS)
Having successfully completed this module, the student should be able to:
- Understand and critique the legal environment in which firms operate.
- Demonstrate a systematic understanding of business organisation rules.
- Evaluate the legal obligations of entities regarding capital requirements.
- Analyse the legal requirements in employment and insolvency law.
- Interpret and apply ongoing developments in corporate legal frameworks.
Financial Management (10 ECTS)
Having successfully completed this module, the student should be able to:
- Explain the role and responsibilities of the financial manager, considering stakeholder needs and the broader economic environment.
- Apply specialised skills to critically assess investment and financing opportunities.
- Scrutinise and apply the key principles of business and asset valuation.
- Calculate and critique the financial implications of acquisitions and mergers as growth strategies.
- Identify, apply, and critically evaluate risk management techniques, including the use of hedging and derivative instruments.
Taxation (10 ECTS)
Having successfully completed this module, the student should be able to:
- Demonstrate a critical awareness of taxation laws in Ireland and the impact of European legislation.
- Compute and explain tax implications for individuals and corporations.
- Apply tax planning strategies within an ethical framework.
- Calculate and evaluate income tax, corporation tax, and capital gains tax.
- Understand VAT regulations and compliance requirements.
- Analyse the tax implications of strategic financial decisions and alternative business scenarios.
Audit (5 ECTS)
Having successfully completed this module, the student should be able to:
- Demonstrate a critical awareness of the regulatory context of auditing.
- Prepare an audit plan, taking account of risk and materiality.
- Assess and evaluate the internal controls of an entity.
- Apply auditing standards to the collection and evaluation of audit evidence.
- Interpret and critique audit reports within the context of company law.
Corporate Governance and Ethics (5 ECTS)
Having successfully completed this module, the student should be able to:
- Understand the importance of corporate governance and its role in business success.
- Evaluate best practices in corporate governance and their implementation.
- Assess how corporate governance frameworks impact firms' strategic decisions.
- Design and evaluate internal controls to enhance corporate governance.
- Apply ethical principles to commercial and organisational decision-making.
Analytics for Accounting (30 ECTS - Practice-Based Project Module)
Having successfully completed this module, the student should be able to:
- Conduct in-depth research on topics at the intersection of accounting and analytics, demonstrating advanced understanding and critical thinking.
- Apply advanced data analytics techniques (e.g., big data analysis, artificial intelligence applications, robotic process automation) to complex accounting problems.
- Collaborate with industry professionals to produce research projects rooted in real-world accounting practices.
- Identify and assess how emerging technologies influence financial reporting, auditing, and sustainability reporting.
- Present research findings clearly and coherently, both orally and in written form, adhering to academic and professional standards.
- Integrate ethical, sustainability, and governance considerations into data-driven accounting analyses.