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Module Specifications

Archived Version 2012 - 2013

Module Title Business Issues in Accounting
Module Code AC333
School DCUBS

Online Module Resources

Module Co-ordinatorDr. Martin QuinnOffice NumberQ234
NFQ level 8 Credit Rating 5
Pre-requisite None
Co-requisite None
Compatibles None
Incompatibles None
Description

To explore the broader role of accountants in the current business environment by providing an understanding of: 1)the significance of application software and technology to accounting and reporting and its effect on the role of accountants; 2)social, economic and environmental factors which impact on the work of accountants.

Learning Outcomes

1. Recognise the broader role of accountants in the business environment.
2. Describe the significance of information systems in accounting in small and large business.
3. Display an ability to comprehend basic accounting software, for example Quickbooks software
4. Identify the role of accounting and accountants in a social context, for example showing the importance of accounting for environmental costs/ benefits and the longer term sustainability of business
5. Appraise investments while considering broader social, economic, environmental and resource factors, for example using a model such as the Sustainability Assessment model
6. Employ accounting methods to account for and control a firms sustainable resources, for example water, waste and energy



Workload Full-time hours per semester
Type Hours Description
Lecture24Weekly lectures
Independent Study14Reading allocated articles from press and websites
Independent Study12Library and reading suggested texts
Group work15Group projects
Independent Study60Individual learning and projects
Total Workload: 125

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

Indicative Content and Learning Activities

Information technology and systems in accounting
Information technology, information systems and general business systems relevant to accounting and reporting.

Enterprise resource planning systems
Introduction to the scope and nature of ERP systems and other large scale business systems

Role of accountants
The changing roles of accountants in business and practice; hybrid accountants, tasks and duties of accountants; the role of accountants in IT and change projects;the role of accountants/accounting in changing business/economic enviroments.

Accounting and sustainability
An introduction to accounting and longer-term sustainability, including for example: methods to assess investment; extending accounting concepts to resources such as water and energy.

Assessment Breakdown
Continuous Assessment100% Examination Weight0%
Course Work Breakdown
TypeDescription% of totalAssessment Date
Reassessment Requirement
Resit arrangements are explained by the following categories;
1 = A resit is available for all components of the module
2 = No resit is available for 100% continuous assessment module
3 = No resit is available for the continuous assessment component
Unavailable
Indicative Reading List

  • Bebbington, J; Gray, R: 0, Accounting for the Environment, Sage,
Other Resources

None
Programme or List of Programmes
AFBA in Accounting & Finance
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