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Autumn Module Booklet__2 .Pdf AC4001 - PRINCIPLES OF ACCOUNTING Syllabus: The module will consider the theory and statement of comprehensive income, statement of ECTS Credits: 6 practice of selected international accounting standards financial position and statement of cash flow. and issues. Focus will be on the preparation and -> The preparation of partnership accounts (including Accounting & Finance reporting of information to external users of financial partners' capital accounts, changes in profit sharing information, especially, but not exclusively, equity ratios and the distribution of profits and losses). Rationale and Purpose of the Module: This module is investors. The international accounting standards and -> Introduction to company accounts. designed to introduce the student to the fundamental issues are examined in light of their historical concepts and practices of financial accounting. It treats development and discussions will not be solely around ------------------------------------------------------------ accounting as the manifestation of various social and the actual content but what the regulations ought to be political pressures and thus considers it in its social or might be. The module will cover the International AC4305 - FINANCIAL INFORMATION ANALYSIS context. By learning how to measure financial Financial Reporting Standards. ECTS Credits: 6 performance and financial position, the student will appreciate accounting as forming the basis for financial ------------------------------------------------------------ Accounting & Finance decision-making. AC4213 - FINANCIAL ACCOUNTING Rationale and Purpose of the Module: The purpose of Syllabus: This module introduces the student to the ECTS Credits: 6 the module is to increase students' awareness of the fundamental concepts and practices of financial information content of financial data and financial accounting. Accounting is presented as a manifestation Accounting & Finance reports. The module considers the role and impact of of various social and political pressures, which required accounting information in modern society within a variety that techniques be developed to account for trading and Rationale and Purpose of the Module: The purpose of of contexts. The module will enable students to critically wealth. The topics covered include accounting in its the module is to equip students with an understanding of analyse and interpret financial information in order to political, regulatory, historical, social, economic, the context of financial accounting in the business improve their decision-making capabilities. corporate governance and international contexts; environment, and to provide fundamental accounting introduction to the theoretical, conceptual and regulatory capabilities. Syllabus: The nature of accounting information and its frameworks of accounting; traditional accounting model; role in financial and other markets capital, income and profit and measurement; principles This module will be offered on the programme Higher The regulatory framework of accounting information and of double entry bookkeeping; books of prime entry, Diploma in Accounting (title to be changed to the needs of users ledgers, trial balance, internal controls, use of computers Professional Diploma in Accounting) The conceptual framework of accounting information: in recording and control of data, construction of final recognition and measurement issues, fair value accounts for sole traders, partnerships and limited Syllabus: The purpose of the module is to equip Theories of financial analysis including efficient market companies; accruals, prepayments and adjustments; students with a high knowledge of financial accounting in hypothesis depreciation and stocks; distribution of profits; profit and the business environment. Students will obtain an Corporate governance: shareholder value and loss accounts and balance sheets, cash flow statements; understanding of fundamental accounting capabilities stakeholder theory perspectives including the nature, purpose, scope and framework of auditing. The through teamwork, group discussions and assignments. Anglo-American and European models ability of accounting to provide public accountability The syllabus covers the following areas: Preparation of financial statements: income statement forms the basis for integrating ethics into the subject -> Basic accounting principles/definitions, fundamental and balance sheet matter. concepts and valuation bases. Analysis of financial statements: ratio analysis, uses and -> The regulatory framework of accounting including the limitations, accounting information as an aid to Prerequisites: none role and objectives of the International Accounting decision-making Standards Board; the purpose of accounting standards Creative accounting: off-balance sheet financing, ------------------------------------------------------------ and the standard-setting process. revenue recognition, fraud, the role of ethics and -> The accountant's role in the preparation and reporting whistleblowing AC4007 - ADVANCED FINANCIAL REPORTING process (including possible ethical issues that may arise Corporate social responsibility: environmental ECTS Credits: 6 and the need for a professional and responsible approach accounting, sustainability, narrative reporting and the to their actions and decisions at work). green agenda Accounting & Finance -> Books of prime entry and the nominal ledger International accounting issues and developments: (including the principles of double-entry accounting and harmonisation and convergence, global reporting needs Rationale and Purpose of the Module: The aim of this the recording of transactions resulting in income, module is to develop a student's understanding of the expenses, assets, liabilities and equity). Prerequisites: AC4001 theory and practice of selected international accounting -> Control accounts and the trial balance (including standards. It encourages the student to critically identifying and correcting errors in accounting records ------------------------------------------------------------ evaluate selected accounting standards in light of their and financial statements; preparing Cash book and bank historical development and regulatory context. reconciliations). -> The preparation of sole trader accounts including a AC4417 - MANAGEMENT ACCOUNTING 1 an open and supportive learning environment. ECTS Credits: 6 Each project also introduces a new programmatic theme The module supports the work of students in translating so that students understand and become conversant with Accounting & Finance their study of their own practice into a portfolio of work the many fields of operation of an architect. Themes reflecting their development and achievements in the include space and light explorations through model Rationale and Purpose of the Module: This modules programme making, understanding the process of abstraction and provides students with an in-depth understanding of the transformation through model making/two dimensional role and purposes of management accounting in the Syllabus: Personal Portfolio Development, Constructing work, building full scale structures in timber to explore management process. It deals with the applications and a portfolio of experiences in projects using a combination architectural concepts such as scale, framing, section systems of management accounting that serve the of different digital fabrication technologies. and thresholds, developing observational skills through information needs of contemporary organisations. It aims sketching on site, learning how to make a site plan by to give students an appreciation of the frontiers of Use a combination of general and specialist knowledge developing a pattern of occupation on an open site, management accounting and the associated theoretical and understanding the use of existing and emerging learning how to develop a building design grounded in and empirical research activity. digital fabrication technologies. this context. Syllabus: Objectives, scope and framework of Apply appropriate theoretical and practical methods to Studio work is organised so that close contact is management accounting; role and purpose of the analysis, design and fabrication of solutions based on maintained with the student. Work is analysed and management accounting; management accounting and digital fabrication technologies. discussed with the student on an individual basis and the business environment; ethical guidelines and within the group. The student is taught to recognise the challenges; cost terminology, concepts and classification; Use effective communication and interpersonal skills. design process and to value and catalogue their own cost accumulation for inventory valuation and profit work. As the year progresses the student is encouraged measurement; cost behaviour and analysis; ------------------------------------------------------------ to become increasingly responsible for organising and cost-volume-profit relationships; cost-estimation developing their own work process. methods; learning curve and non-linear cost functions; AR4001 - DESIGN STUDIO 1A cost systems and design choices; job costing; ECTS Credits: 15 The studio is co-ordinated with the content of parallel activity-based costing and management; inventory course modules and integration between studio work and costing and capacity analysis; variable versus absorption School of Design course module work is a vital and innovative component costing debate; information for planning
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