To be admitted to the First University Examination in Accounting, a student must have satisfactorily attended prescribed modules to the value of 60 credits as follows:

AC1103 Financial Accounting Fundamentals (5 credits)
AC1104 Accounting for Partnerships and Companies (5 credits)
AC1107 Investment in Capital Assets (5 credits)
AC1108 Introduction to Valuation and Risk (5 credits)
AC1109 Management Accounting: Principles and Concepts (5 credits)
AC1115 Management Accounting: Cost & Control Systems (5 credits)
EC1202 Economic Reasoning for Business (5 credits)
EC1203 Macroeconomic Context and Business (5 credits)
IS1106 Introduction to Information Systems (5 credits)
IS1107 Information Systems for the Networked Enterprise (5 credits)
ST1023 Introduction to Business Statistics (5 credits)
ST2200 Methods of Business Statistics (5 credits)

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

Examinations
Full details and regulations governing Examinations for each programme will be contained in the Marks and Standards 2022/2023 Book and for each module in the Book of Modules, 2022/2023.

No student may register for the Second Year programme of study until the First University Examination in Accounting has been passed. Second Year consists of core modules to the value of 45 credits and elective modules to the value of 15 credits. To be admitted to the Second University Examination in Accounting, a student must have satisfactorily attended modules to the value of 60 credits as follows:

Core Modules

Students take 45 credits as follows:

AC2100 International Financial Reporting 1 (5 credits)
AC2101 Consolidated Financial Statements and Ethics (5 credits)
AC2110 Placement Plan (5 credits)
AC2115 Introduction to Taxation (5 credits)
AC2118 Data Analysis, Business Reporting & Process Automation (5 credits)
AC2120 Corporate Financial Management (5 credits)
IS2218 Data Management Fundamentals (5 credits)
LW1108 Introduction to the Legal System (5 credits)
LW1109 Introduction to Business Law (5 credits)

Elective Modules

Students take modules to the value of 15 credits from the following:

EC2204 Business Microeconomics 1 (5 credits)
EC2205 Business Microeconomics 2 (5 credits)
IS2202 Systems Analysis and Systems Design (5 credits)
IS2203 Systems Analysis and Systems Change (5 credits)
MG1003 Introduction to Marketing (5 credits)
MG1004 Principles of Management and Organization (5 credits)
MG2001 People and Organisation (5 credits)
ST4400 Data Analysis II (5 credits)
ST4401 Introduction to Operations Research (5 credits)
ST4402 Modelling and Systems for Decision Making (5 credits)

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

Examinations
Full details and regulations governing Examinations for each programme will be contained in the Marks and Standards 2022/2023 Book and for each module in the Book of Modules, 2022/2023.

No student may register for the Third Year programme of study until the Second University Examination in Accounting has been passed. To be admitted to the Third University Examination in Accounting, a student must have satisfactorily attended the following modules to the value of 60 credits:

Students take one of the following modules to the value of 20 credits:
¹AC3003 Research and Placement Report (20 credits)
or
²AC3009 Research Project (20 credits)

and modules to the value of 40 credits as follows:
AC3006 International Financial Reporting 2: Theory and Practice (10 credits)
AC3007 Management Accounting: Data & Decision Making (10 credits)
AC3008 Auditing (5 credits)
AC3010 Multinational Finance (5 credits)
AC3021 Cases in Corporate Finance (5 credits)
AC3022 Governance, Regulation and Control of Financial Organisations (5 credits)

Note:

¹ Work Placement
In year three, students will take their taught modules during September - December, inclusive. Coursework will also be completed during this period. The placement component of the programme (Research and Placement Report AC3003) will run from January - June, inclusive. Any student not placed will be given a research based assignment which will be supervised by a UCC Accounting and Finance staff member and will submit a research report thereon. The work placement will be jointly monitored by a UCC academic mentor and a business mentor in the external organisation. Students will be required to keep and submit a weekly log book for examination by the academic mentor. There is no provision for repeating the Work Placement module in Autumn or in a Repeat Year. Exceptions to this rule may be granted by the School of Business only for very serious reasons. Students who fail the Work Placement will not be eligible for the award of an honours degree.

² Research Project
Students who do not obtain a work placement will be required to undertake a Research Project (AC3009). There is no provision for repeating the Research Project in Autumn or in a Repeat Year. Exceptions to this rule may be granted by the School of Business only for very serious reasons. Students who fail the Research Project will not be eligible for the award of an honours degree.

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

Examinations
Full details and regulations governing Examinations for each programme will be contained in the Marks and Standards 2022/2023 Book and for each module in the Book of Modules, 2022/2023.

No student may register for the Fourth Year programme of study until the Third University Examination in Accounting 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 University Examination in Accounting a student must have satisfactorily attended the following modules to the value of 60 credits.

Core Modules

Students take 25 credits as follows:

AC4001 Advanced Financial Accounting (5 credits)
AC4002 Management Accounting: Planning and Control (5 credits)
AC4007 Taxation: Income Tax and VAT (5 credits)
AC4009 Financial Information Analysis (5 credits)
AC4010 International Corporate Valuation (5 credits)

Elective Modules

Students take modules to the value of 35 credits from the following:

AC4008 Corporation Tax and Capital Gains Tax (5 credits)
AC4119 Securities Analysis (5 credits)
AC4404 Entrepreneurial Finance (5 credits)
AC4405 Derivatives Valuation (5 credits)
¹EC2117 Reasoning and Critical Thinking in Economics (5 credits)
¹EC2206 Business Econometrics and Forecasting (10 credits)
¹EC2208 Resourcing Organisation and Competitive Capability 1 (5 credits)
¹EC2214 The Macroeconomic Environment in a Global Context (5 credits)
¹EC2215 Macroeconomic Growth and Competitiveness (5 credits)
²IS2202 Systems Analysis and Systems Design (5 credits)
²IS2203 Systems Analysis and Systems Change (5 credits)
IS4445 User Experience Design 1 (5 credits)
IS4446 User Experience Design 2 (5 credits)
LW2205 Commercial Law: The Law of Sale and Agency (5 credits)
LW2206 Commercial Law: Intellectual Property Law and Finance (5 credits)
LW3311 Company Law (10 credits)
LW3368 Principles of Revenue Law (5 credits)
LW3369 Income Tax Law (5 credits)
MG4034 Entrepreneurial Business Start-Ups (5 credits)
MG4041 Business Networks (5 credits)
MG4401 The Management of Organisational Change (5 credits)

Notes

1. Students may choose only ten credits from these modules (EC2117, EC2206, EC2208, EC2214, EC2215); EC2214 and EC2215 are part requirement for entry to postgraduate programmes in Economics.
2. Once not already taken in Second Year.

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

Examinations
Full details and regulations governing Examinations for each programme will be contained in the Marks and Standards 2022/2023 Book and for each module in the Book of Modules, 2022/2023.

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

• Communicate and work effectively to a professional standard;
• Demonstrate analytical and problem solving skills associated with effective practice;
• Engage in the application of frameworks and techniques in organisational settings;
• Understand the role of accounting in the business environment.