Registry

Module Specifications

Archived Version 2020 - 2021

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 analyse, understand, critically evaluate and use Financial Statements for decision making purposes.

Learning Outcomes

1. Define and outline the conceptual framework of accounting, including the objectives, characteristics, users, development of accounting rules and limitations of financial accounting information.
2. Describe how business transactions are reflected in the books of a business entity and show the impact of transactions on the Income Statement and Statement of Financial Position.
3. Prepare and analyse Statement of Cash Flows
4. Analyse and critically evaluate financial statements using accounting ratios and other data, and prepare a report based on the needs of the recipient
5. Explain the role of the financial accountant, management accountant, internal and external auditors.

*Type*	*Hours*	*Description*
Workload	Full-time hours per semester
Lecture	22	In class lecture
Seminars	4	Class seminars
Independent Study	99	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

Financial accounting as an aid to decision making
Introduction to financial accounting; Financial accounting terms and concepts; impact of transactions on financial statements; profit v cash; preparation of statements of cash flow; calculation of financial ratios; analysis of financial information; use of information for decision making;

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

McLaney, E & Atrill, P: 2018, Accounting and Finance an Introduction, 9th, 1-7, Pearson, Harlow, 9781292204482
R. Dyson: 2010, Accounting for Non-Accounting Students, 8th, Prentice Hall,
Leiwy, D. Perks, R.: 2013, Accounting Understanding and Practice, 4th, 1-6, McGraw Hill, Maidenhead, 1397800771391

Other Resources

39229, On-line, Tenjen, 2016, On Line Practice tool,

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