On completion of this module what a business process is, its contribution to business and to modelling business processes using the international BPMN methodology.

1. Describe business operations, processes and business process Modelling /modelling methodologies

2. Develop a knowledge of business processes/operations and business process Modelling

3. Apply BPMNmethodson business process scenarios

4. Apply BPM using appropriate software tools

5. Create Models workflows/task sequences and decisions in a business context/functions usingTasks, Flows, communications, artefacts, Gateways, escalations, triggers, groupings, compensations and BPMN notation as appropriate to process modelling

This module introduces students to the area of finance and financial management. It looks in detail at what financial management is and its relationship to financial accounting and management accounting. Students are introduced to interpretation of accounts, using standard ratios, with a view to making financial and investment decisions. Working capital and the management of core elements of working capital is discussed and also the area of personal finance.

1. Explain the role and purpose of financial management including the relationship between financial management,financial objectives and corporate objectives.

2. Analyse and interpret financial statements for the purposes of investment decisions.
3. Identify and collate the information necessary for a variety of working capital management scenarios.

4. Discuss contemporary personal finance issuesand illustrate appropriatesolutions to a number ofpersonal finance issues facing individuals.

5. Discuss contemporary issues in financial management such as Sustainability andESG (Environmental, Social & Governance) issuesand illustrate the finance professional’srole, incorporating ethical responsibilities.

This syllabus is designed to introduce more complex cost determination techniques and approaches that can be used in price setting in different competitive environments.

1. Prepare and evaluate alternative costing techniques used in a modern management accounting environment
2. Understand how budgetary control can be imporved by the use of standard costing and variance analysis techniques
3. Evaluate, explain and apply considerations in price setting
4. Analyse the performance of organisational management information systems and critique using FPI’s and NFPI’s. Information systemsdesign will be reviewed as to where and howsustainability issues can be incorporated.

This is a level 7 module, which is delivered over one semester. On completion of this module students should be provided with the knowledge of how individual and social factors impact decision making in the workplace.

1. On completion of this module the student will be able to describe how individual factors such as personality, cognitive biases, personal values and integrity, perception and interpretation of others behaviour and attitudes can impact decision making

2. Develop an understanding of how the social context of the organisation such as authority, leadership style, work roles, and organisational culture can impact people behaviour and decision making

3. Use and apply theoretical models of decision making to real world examples

4. Demonstrate an awareness of the process and application of social psychology research in the area of organisational culture and design.

The syllabus for Management Accounting 3, builds on the competencies acquired in Management Accounting 1. This module explores different budgeting techniques and the problems inherent in each of them. Application of budgeting techniques will be achieved through the preparation of integrated budgets The behavioural aspects of budgeting are important to understand, and the module includes consideration of the way individuals react to budgets. . The area of probability in decision-making will be introduced. Risk and uncertainty are a factor of real-life decisions and students need to understand risk and be able to apply some basic methods to help resolve the risks inherent in decision-making. The module introduces more specialised costing which exit in the modern business environment.

1. Assess and apply decision-making techniques under risk and uncertainty

2. Evaluate and apply advanced variance analysis techniques and evaluate standard costing in the modern environment

3. Develop integrated budgets and evaluate both traditional and contemporary budgeting techniques

4. Appraise and compare selected techniques within the modern manufacturing environment

Blockchain is a disruptive technology platform which will transform the manner with which a multitude of industries will carry out trusted tractions. Upon completion of this module students will be able to provide an overview of the nuanced characteristics of blockchain technologies and identify blockchain solutions and services which organisations can adopt. Students will learn about various blockchain use cases from different industries such as the marine, accounting, logistics, fintech and agricultural industries. Students will also evaluate how other technologies such as cloud computing, IoT and AI are fusing with blockchain.

1. Evaluate what blockchain is and the fundamental characterises of blockchain technologies

2. Assess various blockchain services and deployment models

3. Identify the blockchain adoption barriers and enablers for organisations

4. Analyse blockchain governance architectures

5. Identify various blockchain security threats and concerns and provide solutions to these

The module introduces students to the concept of taxation and considers the principles of a taxation system and its role in the economy. Students will study income tax as it applies to both unincorporated bodies and employees, Capital Gains Tax for both individuals and companies, VAT and an introduction to Local Property Tax.

1. Discuss the operation and scope of the Irish Taxation System and the role of sustainability provisions on corporate and individual behaviour.

2. Compute the income tax liabilities of individuals and examine any alternatives availableto minimise their income tax liabilities.

3. Apply the rules of the PAYE system in dealing with employees.
4. Calculate the capital gains tax liabilities of individuals and companies.

5. Apply value added tax (VAT) principles and demonstrate the ability to calculate the VAT liability of chargeable persons.

6. Determine when a property is liable to Local Property Tax and calculate the LPT liability

This module will introduce students to:

– International Financial Reporting Standards. The standards will be examined both from a theoretical and practical point of view.

– Preparation of Consolidated Financial Statements.

– Preparation of Cashflow statements.

1. Describe the role and structure of the International AccountingStandards Board.

2. Discuss and apply a conceptual framework for financial reporting.

3. Prepare financial statements in a form suitable for publication with appropriate notes which conform with International AccountingStandards.

4. Evaluate and apply a selection of current International Standards

5. Apply the principles of preparing consolidated financial statements for a group of companies in accordance with accounting standards.

6. Prepare and interpret cash flow statements for single companies.

7. Discusscontemporary issues in financial reporting such as sustainability and ESG (Environmental, Social and Governance) reporting and illustrate the accountant’s role, includingethical responsibilities.

The aims of this module are to provide an insight into the main features of the Irish legal system and to provide the student with more detailed information about particular aspects of Irish and EU law which are relevant to businesses and corporate law. This module will help students to develop an appreciation of the legal implications of business and corporate structures and relationships and will assist in the understanding of the corporate legal structure in business. This module is also designed to meet the standards of professional accounting examinations and the indicative syllabus content reflects this.

1. Identify the main sources of Irish law and the Constitution, distinguishing between the concepts of criminal and civil law, andthe structure of Irish judicial system.

2. Interpret and apply the role and impact of contract law, tort law, employment law and data protection lawin abusiness context.

3. Understand and discuss different types of corporate bodies such as the sole trader, partnership, and the incorporated company, being able toexplain how they operatein Irish law, referencing the separate legal personality and when the corporate veil will be lifted.

4. Outline the significant issues arising within a company including the issue of shares and loan capital, the roles and duties of company officers and the major forms of insolvency.

5. Developanability to solve problems with reference to case law and legislation, using critical analysis and reflection, interpretation and judgement.

6. Demonstrate an ability to research, analyse and apply relevant materials to legal questions and to useparticipatory learning techniquesto engage in systematic thinking, active learning,and presentation.

This module introduces students to corporation tax. It examines the territorial scope of the tax, the preparation of a detailed corporation tax computation and the associated administration and filing requirements of the tax. In addition, the module examines group structures and reliefs, and the use of losses.

1. Understand the territorial scope of corporation tax,the profits chargeable under Irish corporation tax legislation, and developments in environmental taxes.

2. Compute the corporation tax liability for a company including exposure to income withholding tax, andrecommendtax planning measures where appropriate.

3. Demonstrate the ability to compute anduse corporation tax losses both within the company and through group relief.

4. Compute Dividend Withholding tax.
5. Calculate the ‘close company’ penalties arising in a company and identify an appropriate plan on how best to manage/avoid additional tax liabilities as a result of management/shareholder decisions.

This module is designed to introduce students to computerised accounting packages. Students will complete accounting case studies to final accounts standards to enable them achieve a level of competence in the technology that is commonly used in professional practice. This module provides students with practical, hands-on experience using industry-relevant cloud-based accounting software. Through case studies and real-world scenarios, students will learn to input financial data, generate key financial reports (e.g., income statements, balance sheets), and utilise stock control features for inventory management. By the end of the module, students will have the skills to analyse and interpret financial reports, gaining the applied knowledge essential for modern accounting practices.

1. Input and manipulate financial data using a relevant, up-to-date and industry appropriate cloud based computerisedaccounting package (eg, Xero, Surf Relate, Quickbooks orequivalent) to produce financial reports including the company income statement and balance sheet.

2. Utilise the stock control sections of the applications/programme to fill orders and control re-order levels.

3. Extract and print specific reports,for example, VAT analysis summary, debtors and creditors reports.

4. Analysis and interpret the financial reports of the business entity

Business analytics involves understanding the data-driven activities of a business to draw inferences to make calculated decisions with higher certainty. Business analytics encompasses a gamut of analysis around business data to draw information that could be used by the managers at various levels in an organisation. It enables fact-based decision making while extending accountability in decision making. For the purposes of this module, business analytics is defined as the process of extracting, transforming, and loading data in order to summarise it to extract information. This module introduces the learner to tools and methods for conducting business analytics. Teaching & Learning will involve a number of categories of learning activities including the acquisition of knowledge through reading websites and blogs and watching video lectures. It will also encompass discussion based learning through reflective activities, online discussion forums and synchronous learning where appropriate. Learners will also gain knowledge and skills through practice based learning where they will analyse information from a range of digital sources and develop and apply business analytics skills and techniques.

1. Manage, explore and cleanse business data for analytics
2. Execute model-driven and data-driven analytics
3. Generate reports and visualisations
4. Apply data mining methods
5. Develop analytics solutions for finance and marketing functional problems

The aim of this module is to build on the use of databases by applying SQL to accounting/business information for decision-making.

1. Explain database structures in Accounting Information systems and edit scripts (sql)
2. Design, develop and apply Sql script as suitable in an accounting context
3. Apply Importing and exporting of data , ECTLA

The objective of this module is to examine how different decision theories, decision tools and data analytical and data visualisation approaches can improve the performance of employees and organisations, and to decide the types of business problems that these theories, tools and approaches can best address. Students will learn how to critically analyse the growing variety of data visualisation options. Learning materials include online videos, forum based discussions and problem based learning.

1. Critically evaluate the role of decision theory in enhancing employee and organisational performance

2. Evaluate different decision-making methods, tools, visualisations and interactive dashboards

3. Contrast the different data analytical, data visualisation tools and methods used by organisations

4. Consider risk and uncertainty issues in decision making

5. Critically evaluate different methods for managing risk and uncertainty

6. Appraise how digital transformation can impact decision making and analysis

This module looks at the role of the finance manager in making investment decisions – considered to be the biggest financial decision the finance manager will make. It looks at the subsequent financing decision. Students will be expected to display a through knowledge of the various sources of finance available to an organisation to assist in any particular investment decision undertaken.

1. Appraise capital investments through the use of appropriate methods as well as justify a recommendation.
2. Apply the effects of taxation/inflation/uncertainty on the above.
3. Discuss the role and purpose of financial management in the business and corporate environment
4. Evaluate appropriate sources of finance for particular situations.

This module explores the integration of Artificial Intelligence (AI) into digital accounting practices. Students will gain a deep understanding of AI concepts and their application in accounting, financial analysis, and business decision-making. Topics covered include AI algorithms, machine learning, data analysis, the development of AI-driven accounting solutions, and responsible AI practices.

1. Identify and apply advanced AI concepts to accounting and business problems.
2. Evaluate security considerations specific to AI applications in accounting and develop appropriate control systems.
3. Effectively manage and analyse financial and business data using AI techniques.
4. Demonstrate responsible AI practices, considering ethical, legal, and social implications in accounting and business applications.

Work placement is a key element of this programme. This module will develop the student personally and professionally and will develop knowledge, skills and competence through supervised and assessed work placement to build on the knowledge, skills and competencies acquired in their programme.

The work placement will be a year-long module. Semester 5 will prepare students to go on placement. Semester 6 will be spent on placement. Semester 5 will include CV preparation, applying for and choosing a placement, attending for interview, communication skills and workplace readiness. The placement will occur in semester 6 and be of 15 weeks duration.

Semester 5 will be delivered with assistance from the careers office.

Placement will be co-ordinated, supported and supervised by a team across the programme board. While on placement each student will be supported by a programme board member plus a work based mentor.

1. Understandrecruitment and selection processes used by organisations, and prepare their own CVs and application documents.

2. Present and articulate their skills and experience professionally in an interview situation.

3. Apply the knowledge, skills and competencies they have learnedin their academic modulesto a working environment.

4. Participate and communicate in a professional manner as an individual andas a member of a team in the workplace.

5. Develop their professional andtechnical knowledgethrough work based learning.

6. Reflect on and analyse the work placement learning experience andunderstand their own abilities and challenges in the work environment.

7. Develop a self-improvement plan with clear outcomes and timelines in the short term and outline long term career objectives.

8. Demonstrate oral and written communication skills, individual initiative and team work skills.

This module will evaluate and apply the principles of decision-making under risk and uncertainty. Application of the principles of transfer pricing, decentralisation and variances are core to this module.

1. Apply and critically evaluate techniques used in decision-making

2. Undertake sensitivity analysis and assess the impact of risk in decision-making using probability analysis, expected value tables and decision trees

3. Evaluate and apply different methods of establishing transfer prices and discuss the related behavioural issues

4. Apply and evaluate advanced variance analysis techniques and evaluate standard costing oin the modern environment

5. Apply, evaluate and compare the methods of assessing divisional performance

6. Evaluate strategic performance techniques in the modern environment

7. Evaluate performance management information systems

On completion of this module, students should be able to apply and integrate data from various areas using analytics tools and business intelligence tools/methodologies to enable decision makers draw on this generated knowledge to create solutions in business decision-making contexts.

1. Demonstrate anunderstanding of intelligent systemsin a decision support context.

2. Apply intelligent systemsproject management techniques

3. Analyse business problems and create solutions using intelligent systemapproaches and methodologies

4. Analyse and manipulate data using intelligent systemtechniques and tools

5. Evaluate visualisations, data transformations and predictive models in a business context

Systems Analysis is a structured process that allows for the development of international business information systems. On completion of this module, students should have used techniques such as requirements gathering, data modelling, process description and design; including Use case stories and diagrams, Data flow diagrams, Soft Systems Methods with Agile

1. Apply Structured Systems Analysis and Design Methodology (SSADM) tools and techniques and execute these within Traditional/Agile methods.

2. Analysis a business problem using tools and techniques and application of use case, context and Data Flow (Data Flow Diagrams).

3. Complete Entity Analysis and construct Entity Relationship Diagrams

4. Apply Object Oriented Analysis (Unified Modelling Language).

On completion of this module students should be provided with the necessary skills to design and prototype a digital system to a finance/accounting/business/analytics specification, within the approaches and techniques of systems analysis life cycles.

1. On completion of this module the student will be able to identifyand analysea business scenario where digital systems can enhance the value proposition of the business

2. Design of a digital/ system using structured and/OO and/or analytical applications/tools

3. Development of a prototype digital system for the scenario

4. Presentation and communication of the digital system when completed.

This module develops the knowledge of accountancy students of Corporate Governance and Risk Management. While maintaining the overall focus of a Risk Management approach, students will gain knowledge of internal control review and internal audit.

1. Describe the legal, regulatory and businessenvironment (including corporate governance) in which risk management,internal control reviewand internal audit is conducted.

2. Select and apply appropriate risk management frameworks and standards, integrating the role of internal audit and internal control review.

3. Evaluate the role of internal audit as part of the Risk Management and Internal Control Environment, including a comparison with the role of external auditor.

4. Describevarious types of internal audit assignments such as internal control review, value-for-money audits, fraud investigations.

5. Review and evaluate accounting and internal control systems in order tocommunicate control risks, potential consequences and recommendations.

6. Discuss the application of computer-assisted audit techniques and display an awareness of contemporary developments in risk management and internal audit.

This module provides students with an enhanced knowledge of income tax and capital gains tax issues for both individuals and companies. In addition, students will be provided with an-depth knowledge of the fundamentals of Capital Acquistions Tax and Stamp Duty.

Students will enhance their Corporation Tax knowledge relating to the tax treatment of "investment companies" and intangible assets acquired for the purposes of a trade. In addition, the module will examine international tax issues such as transfer pricing rules and country by country reporting requirements. This module will equip students with enhanced VAT knowledge relating to capital transactions to include the supply of land and buildings in Ireland and transfer of business relief.

1. Compute Capital Acquisitions Tax liabilities and demonstrate the ability to use Capital Acquistions Tax reliefs.
2. Compute advanced Capital Gains Tax liabilities, with an emphasis on reliefs.
3. Explain and compute Stamp Duty.
4. Recommend appropriate tax planing schemes for the owners of assets with regard to minimising the potential tax liabilities of the capital taxes.
5. Compute advanced Income Tax liabilities and demonstrate the ability to apply income tax reliefs.
6. Compute advanced Corporation Tax liabilities and demonstrate knowledge of international tax issues.
7. Apply Value Added Tax principles on the transfer of a business and on the supply of land and buildings in Ireland.

The aim of this module is to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation of financial statements, both individual and consolidated. Students will evaluate ethical and sustainability issues from the perspective of financial reporting.

1. Evaluate ethical and sustainability issues in financial reporting, including the professional duties of accountants
2. Interpret, evaluate and apply the principles of International Accounting Standards
3. Apply disclosure notes to International Accounting Standards
4. Prepare published financial statements
5. Prepare consolidated financial statements which include associates, joint arrangements and subsidiaries, whose financial statements are presented in a foreign currency
6. Review, critique and discuss current issues in financial reporting. Thie will include exposure drafts and discussion documents.

This module focuses on key corporate finance issues such as sources of finance, cost of capital, capital structure theories, impact on market values, company valuations, mergers and acquisitions, as well as risk management. The student will gain problem-solving skills and the ability to apply creative thinking skills across a range of corporate financial management scenarios.

1. Apply problem solving skills and creative thinking across a range of corporate financial management scenarios.
2. Demonstrate extensive knowledge of financial management concepts to allow them to contribute effectively in a business team context.
3. Assess cost of capital/sources of finance implications for corporate entities and justify your recommendation.
4. Perform business valuations in various alternative scenarios and provide advice in the context of a finance manager.
5. Advise on and perform appropriate valuations for M&A investments and recommend financingalternatives, including due diligence issues.
6. Identify or advise financially troubled businesses and formulate options for simple reconstructions.
7. Apply foreign currency risk management techniques together with interest rate risk management techniques.

On completion of this module students should gain competencies in corporate governance and improved ethical decision-making to work as a professional in accounting/finance and including risk management.

1. Analyse the purposes and objectives of Corporate governance;

2. Explain and apply the key principles and concepts of corporate governance

3. Describe the nature of stakeholder relationships and behaviour of an organisation considering governance, risk and ethics.

4. Discuss waysin which governance principles and codes can be applied throughout the organisation

5. Identify and control risks in the development of problem solving approaches to ensure effective and appropriate outcomes to business issues.

Business and IS Strategy involves understanding the internal and external driven activities of a business. To gather its market position, identify potential business options and develop an approach as to how to implement a suitable choice. The module will also focus on the development and alignment of the IT Strategy to support its competitive position.

1. Evaluate the impact of strategy management and planning approaches and the process to formulate the business strategy.

2. Explain the range of analytical tools to analysea company’s external and internal environment, options, choices, implementation and control

3. Determine a range of strategic options open to a company at the corporate and business unit level.

4. Identify and apply the range of tools for strategic analysis and propose appropriate strategic options and make recommendations.

5. Identify the key elements of strategy implementation and appraise a company’s efforts in strategy implementation.

6. Identify and analyse the influences and pre-planning required for an IS Strategy, recognising the various elements of IT/IS/IM and models required to formulate an aligned IS Strategy.