Registry

Module Specifications

Archived Version 2015 - 2016

Module Title
Module Code
School
Online Module Resources
NFQ level	8	Credit Rating	5
Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

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.

Learning Outcomes

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 Statement of Cash Flows
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.

*Type*	*Hours*	*Description*
Workload	Full-time hours per semester
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

Indicative Content and Learning Activities

Introduction to financial accounting Financial accounting terms and concepts Income statement and balance sheet Cash flow statements Performance evaluation:

Assessment Breakdown
Continuous Assessment	%	Examination Weight	%

Type	Description	% of total	Assessment Date
Course Work Breakdown

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

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,

Other Resources

None

Programme or List of Programmes

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