Registry
Module Specifications
Archived Version 2014 - 2015
| Module Title |
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| Module Code |
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School |
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Online Module Resources
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NFQ level |
8 |
Credit Rating |
5
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Pre-requisite |
None
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Co-requisite |
None
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| Compatibles |
None
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| Incompatibles |
None
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Description
The aim of the module is to develop students' understanding of the role of financial accounting for decision making in organisations. More specifically, it will develop students' competence to prepare, analyse, understand, critically evaluate and use Financial Statements for decision making purposes.
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Learning Outcomes
1. On successful completion of this module the learner will be able to:
1. Define the conceptual framework of accounting, including the objectives, characteristics, users and limitations of financial accounting information.
2. Explain the development of accounting rules and how generally accepted accounting practices are utilised in financial statement preparation.
3. Describe how business transactions are reflected in the books of a business entity.
4. Prepare basic financial statements of a business entity to include the Income Statement, Balance Sheet and Cash flow Statement.
5. Apply financial accounting ratios to analyse and critically evaluate financial statements and prepare a report based on the needs of the recipient.
6. Explain the role of the financial accountant, management accountant, internal and external auditors.
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| Workload |
Full-time hours per semester |
| Type |
Hours |
Description |
| Lecture | 24 | In class lecture | | Seminars | 11 | Class seminars | | Independent Study | 90 | No Description | | 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
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Indicative Content and
Learning Activities
None
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| Assessment Breakdown | | Continuous Assessment | % | Examination Weight | % |
| Course Work Breakdown |
| Type | Description | % of total | Assessment 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 |
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Indicative Reading List
- Eddie McLaney & Peter Atrill.: 2010, Accounting, An Introduction, 5th, Prentice Hall,
- R. Dyson: 2010, Accounting for Non-Accounting Students, 8th, Prentice Hall,
- Frank Wood’s: 2008, Business Accounting 1, 11th, Prentice Hall,
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Other Resources
None
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Programme or List of Programmes
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| Archives: | |
