The BSc Hons (Accounting Studies) is a four year honours degree programme between UCC and a partner Chinese University with whom UCC signs a bilateral agreement under Statute 263 of the National University of Ireland.

The programme comprises 240 credits.  Students will study for two years at a partner Chinese University, taking modules to the equivalent of 120 credits (or ECTS equivalent) and for two years at University College Cork, taking modules to the value of 60 credits in each of Third and Fourth Year.  When studying at UCC a student may not register for more than 60 credits in any one academic year.

To be admitted to Year 3 at UCC, students will be required to:

(a) successfully complete and pass credits equivalent to two full academic years' study of their degree programmes at a partner Chinese university with whom University College Cork has a bilateral agreement; and
(b) satisfy English language proficiency requirements as set out by University College Cork for non-EU students.

This year is spent pursuing approved courses of study to the value of 60 credits (or ECTS equivalent) at a partner Chinese University with whom UCC signs a bilateral agreement.

This year is spent pursuing approved courses of study to the value of 60 credits (or ECTS equivalent) at a partner Chinese University with whom UCC signs a bilateral agreement.

Examinations
The First and Second Years of this programme will be in examined in accordance with examination regulations governed by the Chinese Education Authority

Programme Requirements
To be admitted to the Third Year Examination in Accounting Studies, a student must have satisfactorily attended the following modules amounting to 60 credits.

Core modules
AC2100 International Financial Reporting 1 (5 credits)
AC2101 Consolidated Financial Statements and Reporting (5 credits)
AC2115 Introduction to Taxation (5 credits)
AC2202 Intermediate Management Accounting 1 (5 credits)
AC2203 Intermediate Management Accounting 2 (5 credits)
AC3025 Case Studies in Corporate Finance (5 credits)
AC4409 Corporate Financing (5 credits)
AC4411 International Finance (5 credits)
IS2202 Systems Analysis and Systems Design (5 credits)
IS2203 Systems Analysis and Systems Change (5 credits)
MG2003 Consumer Behaviour (5 credits)
MG2001 People and Organisation (5 credits)

Module Semester Information may be found here. Module Descriptions may be found here.

Examinations
Full details of regulations governing Examinations for each programme will be contained in the Marks and Standards 2016 Book, and for each module in the Book of Modules, 2015/2016.

Three Year Rule
Students must pass the Third University Examination in Accounting Studies within three academic years from the date of first registration for Third Year. Failure to comply with this rule would mean that the student would be ineligible to proceed further with his/her studies. Exceptions to this rule may be granted by the School of Business, only for very serious reasons.

No student may register for the Fourth Year of study until the Third Year Examination in Accounting Studies has been passed. Fourth Year consists of core modules to the value of 25 credits and elective modules to the value of 35 credits.

To be admitted to the Fourth Year Examination in Accounting Studies, a student must have satisfactorily attended the following modules amounting to 60 credits.

Core Modules
Students take 25 credits as follows:
AC3008 Auditing (5 credits)
AC4001 Advanced Financial Accounting (5 credits)
AC4002 Advanced Management Accounting (5 credits)
IS3302 Electronic Business Foundations (5 credits)
IS3303 Electronic Business (5 credits)

Elective Modules
Students take modules to the value of 35 credits from the following:
AC4007 Taxation: Income Tax and VAT (5 credits)
AC4008 Corporation Tax and Capital Gains Tax (5 credits)
AC4009 Financial Information Analysis (5 credits)
AC4010 Corporate Valuation (5 credits)
AC4119 Securities and Analysis (5 credits)
AC4205 Empirical and Behavioural Finance (5 credits)
AC4404 Entrepreneurial Finance (5 credits)
AC4405 Derivatives Valuation (5 credits)
IS4443 Principles of Web Design for Business (5 credits)
IS4444 Introduction to Web Development for Business (5 credits)
¹LW1108 Introduction to the Legal System (5 credits)
¹LW1109 Introduction to Business Law (5 credits)
MG4033 Entrepreneurial Practice and Opportunity Recognition (5 credits)
MG4034 Entrepreneurial Business Start-Ups (5 credits)
MG4040 Relationship Marketing (5 credits)
MG4041 Business Networks (5 credits)

Note:

• ¹LW1108 and LW1109 are co-requisites and must be taken together.

Where a module has pre-requisites (as specified in the module description) a student must satisfy this pre-requisite either on the basis of modules taken in third year or by demonstrating that a similar module has been passed in a Chinese university.

Module Semester Information may be found here. Module Descriptions may be found here.

Examinations
Full details of regulations governing Examinations for each programme will be contained in the Marks and Standards 2016 Book, and for each module in the Book of Modules, 2015/2016.

Three Year Rule
Students must pass the BSc Accounting Studies Degree Examination within three academic years from the date of first registration for Fourth Year. Failure to comply with this rule would mean that the student would be ineligible to proceed further with his/her studies. Exceptions to this rule may be granted by the School of Business, only for very serious reasons.

Programme Learning Outcomes for BSc Accounting Studies (NFQ Level 8, Major Award)
On successful completion of this programme, students should be able to:

• Use accounting models to assist management in making critical financial decisions about their business.
• Prepare financial statements for external users in accordance with international financial reporting standards.
• Assess corporate governance structures so as to optimise corporate performance from a stakeholder's perspective.
• Identify financial and taxation planning opportunities for business entities.
• Advise management on internal and external auditing procedures.
• Analyse, design and implement changes in business systems.