The Digital Business module provides students an in-depth exploration of the integral role of Information Technology (IT) and Information Systems (IS) in shaping contemporary organisations. Students will examine the transformative impact of digital collaboration, Industry 4.0, and emerging technologies on the workplace and business practices. Additionally, they will gain practical experience in using software applications to support decision-making within an organisational context.

1. Discuss the role played by IS/IT in modern organisations.
2. Evaluate new and emerging technologies and the value they can bring to the organisation.
3. Examine the growing importance of data as an organisational asset
4. Recommend approaches and strategies to address cybersecurity and privacy issues.
5. Consider ethical and environment issues with respect to digital business
6. Propose IS/IT solutions aligned to business objectives.
7. Use a spreadsheet application competently to model common business activities to support management decision making.
8. Participate in class discussions with peers and with the lecturer.

In this module the learner will build on knowledge acquired in prior financial accounting modules and develop their ability to solve practical accounting problems in an ethical manner. They will apply the reporting requirements of the IASB in the preparation of financial statements while realising the relevance of the conceptual and theoretical frameworks of accounting.

1. Evaluate the regulatory and conceptual frameworks relating to accounting and understand the standard setting process.
2. Apply technical knowledge to resolve specialised accounting issues and thereby prepare financial statements using the knowledge gained.
3. Prepare consolidated financial statements, including a statement of comprehensive income, statement of financial position, statement of cash flow, and appropriate notes to the financial statements.
4. Compute appropriate ratios and consider other indicators of an entitys health from a financial viewpoint culminating in the writing of comprehensive reports thereon.
5. Analyse the current issues facing the accounting profession and the importance of professional ethics in financial reporting.

The purpose of this module is to provide students with an understanding of the nature and scope of financial management and the financial environment. It will enable learners to apply working capital management techniques and evaluate alternative sources of business finance.

1. Describe the nature and role of financial markets and institutions
2. Critically evaluate the various sources of finance available to organisations
3. Apply ratio analysis techniques to identify issues pertinent to borrowing decisions
4. Assess the relationship between the entity (including SMEs) and providers of finance, and other issues lenders will consider in assessing loan applications
5. Critically evaluate and apply working capital techniques
6. Demonstrate critical awareness of the risk and return relationship as demonstrated under portfolio theory

This subject introduces learners to the subject of taxation of capital gains and VAT for individuals and companies. The syllabus then considers the separate taxes including what constitutes an asset or a disposal, the charge to capital gains tax, basic VAT principles and the administration of the taxation system as it relates to CGT & VAT.

1. Calculate the CGT payable by individuals and Companies.
2. Assess and advise on various reliefs available to clients to minimise their CGT exposure
3. Explain and advise on the administration procedures to be followed by the taxpayer
4. Critically examine the VAT system and prepare VAT computations
5. Advise clients on the application of VAT System and the procedures in place for dealing with the Revenue Commissioners

Strategy is increasingly important for businesses as they determine the path to follow in an increasingly difficult and dynamic environment. This module aims to provide the learners with the how, what and why of strategy development and to provide them with the ability to understand strategy at a pragmatic level.

1. Describe and discuss strategy terminology
2. Comment critically on a variety of concepts, models and techniques and theories that underpin strategy development and implementation
3. Use strategic tools and frameworks to assess and evaluate a chosen organisation
4. Recommend and defend both business and corporate strategy options for a chosen organisation
5. Examine the key organisational challenges faced in the development and implementation of strategy
6. Comment on the ethical and social responsibility considerations to be borne in mind whilst developing strategy
7. Work effectively and ethically as a team member showing the ability to take responsibility at an individual and team level
8. Participate in class discussions with peers and with the lecturer and be an effective communicator both verbally and orally

The purpose of this module is to provide students with sound analytical and critical competencies in the application of management accounting and finance techniques across a broad spectrum of key business areas.

1. Apply the principles of decision making in a wide range of contexts including the identification of relevant cash flows and their use alongside nonquantifiable factors in making balanced judgements
2. Calculate and evaluate the implications of various pricing strategies
3. Apply linear programming to resolve management accounting problems
4. Appraise modern management accounting developments
5. Calculate the cost of capital and apply it in the evaluation of capital investments
6. Compare and apply principles of business and asset valuations
7. Evaluate and apply techniques for risk management

The aims of this module are: To familiarise the learner with the regulatory framework of auditing and the principles underlying auditing. To give learners an understanding of modern auditing procedures and techniques. To provide a critical review of the role of the auditor in a modern business environment, paying particular attention to their public-interest role. To familiarise the learner with major developments in auditing concepts, and their application in practice.

1. Discuss the importance of high quality financial information to external users and describe the auditors role in providing assurance that the information provided to these users is of the highest quality.
2. Describe the parties involved in a companys corporate governance, their roles, and how auditors interact with these various parties during the audit.
3. Describe the legal and ethical challenges faced by auditors and the appropriate range of responses.
4. Explain the audit risk model and the role of various types of risk in the planning and conducting of an audit.
5. Describe how auditors plan and perform audits and how internal controls fit into the auditors responsibilities and performance of the audit.
6. Plan and perform basic audit procedures for specific management assertions related to the companys financial statements.
7. Describe the different reports auditors can give and explain the contents of each of these reports.