Module Specifications.
Current Academic Year 2024 - 2025
All Module information is indicative, and this portal is an interim interface pending the full upgrade of Coursebuilder and subsequent integration to the new DCU Student Information System (DCU Key).
As such, this is a point in time view of data which will be refreshed periodically. Some fields/data may not yet be available pending the completion of the full Coursebuilder upgrade and integration project. We will post status updates as they become available. Thank you for your patience and understanding.
Date posted: September 2024
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Repeat examination Array |
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Description The primary objective of this module is to familiarize students with the principle features of securities and securities markets and the investment strategies used by market participants. A key feature of this module is the setting of investment activity within the system of taxation. This objective is consistent with the dual needs of preparing students for the examinations of the Institute of Actuaries and for a career development in Banking and Investment Management. | |||||||||||||||||||||||||||||||||||||||||||
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Learning Outcomes 1. Interpret the accounts and financial statements of companies and financial institutions 2. Provide a basic understanding of corporate finance including a knowledge of the instruments used by companies to raise finance and manage risk 3. Appreciate how companies are governed and regulated within an EU and Irish context. 4. Develop a practical knowledge the Irish Income Tax, Capital Gains Tax and Corporation Tax systems. 5. Appreciate the interaction between tax and corporate finance from an ethical perspective | |||||||||||||||||||||||||||||||||||||||||||
All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml |
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Indicative Content and Learning Activities
1. Corporate governance and organisation1.1. Explain the purpose and process of regulating the financial reporting information of incorporated entities; 1.2. Describe the key principles of corporate governance and the regulation of companies; 1.3. Demonstrate awareness of the key principles of finance2. How corporates are financed2.1. Describe the structure of a company and the different methods by which it may be financed; 2.2. Describe the basic principles of personal and corporate taxations; 2.3. Demonstrate a knowledge and understanding of the characteristics of the principal forms of financial instrument issued or used by companies and the ways in which they may be issued; 2.4. Discuss the factors to be considered by a company when deciding on its capital structure and dividend policy; 2.5. Discuss how companies grow and the different ways of company restructuring; 2.6. Outlining the motives for merger and acquisition.3. Evaluating projects3.1. Discuss how a company's cost of capital interacts with the nature of the investment projects it undertakes.Taxation regulationUnderstand how regulations in relation to income tax, capital gains tax and corporate tax operate in Ireland | |||||||||||||||||||||||||||||||||||||||||||
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Indicative Reading List
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Other Resources None | |||||||||||||||||||||||||||||||||||||||||||