Registry
Module Specifications
Archived Version 2015 - 2016
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Description This module aims to (i) build on students' knowledge acquired in previous financial accounting modules, (ii)provide students with an understanding of the conceptual and legal underpinning of group accounts and to equip them with the skills to account for business combinations, (iii) further develop students' ability to apply IRFS to the resoltion of specialised business transactions, (iv)provide students with an appreciation of relevant contemporary issues in accounting; and (v)extend students' ability to evaluate and critically appraise the performance, financial position and financial adaptability of both a single corporate entity and a business group. Students are expected to attend lecture, contribute to seminars and engage in online learning activities on a regular basis. | |||||||||||||||||||||||||||||||||||||
Learning Outcomes 1. Discuss fundamental concepts, theories and paradigms which underlie financial reporting 2. Critically analyse financial statements and report thereon. 3. Apply IFRS and IAS to a variety of specialised business transactions 4. Discuss important and relevant issues in accounting and finance including corporate governance, earnings management, corporate social responsibility and ethical considerations 5. Prepare published financial statements for both single corporate entities and groups incorporating IFRS/IAS and relevant legal requirements | |||||||||||||||||||||||||||||||||||||
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 Accounting Theoryagency theory; stakeholder theory.Specific Accounting Topicsaccounting for construction contracts; accounting for leases and hire purchase; accounting for borrowing costs; preparation of an operating and financial review, accounting for current and deferred taxation; substance over form.Issues Facing the Professional Accountantcorporate social responsibility, corporate governance; ethical considerations facing the professional accountant.Reporting and Assessing Financial Performanceaccounting for non-current assets held for sale; accounting for discontinued operations; basic earnings per share; diluted earnings per share.Group Accountingfundamentals of group accounting; accounting for subsidiaries; the consolidated balance sheet; the consolidated income statement; accounting for associated companies; introduction to consolidated cash-flow statements.Current Issues in Accountingearnings management, risk management, Enron study | |||||||||||||||||||||||||||||||||||||
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Indicative Reading List
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Other Resources None | |||||||||||||||||||||||||||||||||||||
Programme or List of Programmes |
AF | BA in Accounting & Finance |
- See the module specification for AC303 in 2003 - 2004
- See the module specification for AC303 in 2004 - 2005
- See the module specification for AC303 in 2005 - 2006
- See the module specification for AC303 in 2006 - 2007
- See the module specification for AC303 in 2007 - 2008
- See the module specification for AC303 in 2008 - 2009
- See the module specification for AC303 in 2009 - 2010
- See the module specification for AC303 in 2010 - 2011
- See the module specification for AC303 in 2011 - 2012
- See the module specification for AC303 in 2012 - 2013
- See the module specification for AC303 in 2013 - 2014
- See the module specification for AC303 in 2014 - 2015
- See the module specification for AC303 in 2015 - 2016
- See the module specification for AC303 in 2016 - 2017
- See the module specification for AC303 in 2017 - 2018
- See the module specification for AC303 in 2018 - 2019
- See the module specification for AC303 in 2019 - 2020
- See the module specification for AC303 in 2020 - 2021
- See the module specification for AC303 in 2021 - 2022
- See the module specification for AC303 in 2022 - 2023
- See the module specification for the current year