Registry
Module Specifications
Archived Version 2022 - 2023
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Description The course primarily examines the role of the Accounting Agent for a mutual fund. The course also examines the primary roles and functions of a mutual fund Custodian and Transfer Agent. Students will gain an understanding of the types of transactions handled by a mutual fund accountant and how they effect the daily determination of a fund'’s Net Asset Value( NAV). Selected topics include equity transactions, bond transactions, portfolio appreciation and depreciation, daily income and expense accruals, performance indicators, capital stock and distributions. Foreign currency and non-base currency transactions will also be examined. Students will be in a position to compare and contrast various financial instruments including forwards, options and swaps. Students will gain an understanding of the tax environment in the funds industry. This course is delivered through weekly lectures. | |||||||||||||||||||||||||||||||||||||||||
Learning Outcomes 1. Discuss the accounting, auditing, administrative and regulatory aspects of a mutual fund 2. Calculate the daily Net Asset Value(NAV)of funds and assess factors that influence daily change in a fund's capital structure 3. Evaluate foreign exchange transactions and account for non-base currencies in a fund 4. Examine the tax environment in the funds industry. 5. Evaluate investment strategies detailed in a mutual fund prospectus 6. Compare and contrast various financial instruments and their derivatives | |||||||||||||||||||||||||||||||||||||||||
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 and Auditing Aspects of the Mutual Fund IndustryDetermination of a Fund's Net Asset ValueAccounting for Non-Base Currencies in a FundThe Role of Foreign Exchange TransactionsThe Regulatory Framework of AccountingUnderstanding Financial InstrumentsPerformance IndicatorsInvestment Strategies in a Mutual Fund | |||||||||||||||||||||||||||||||||||||||||
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Indicative Reading List
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Other Resources None | |||||||||||||||||||||||||||||||||||||||||
Programme or List of Programmes | |||||||||||||||||||||||||||||||||||||||||
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