Higher Diploma in Arts in Accounting

What modules will I study?

• Semester 1

  Title: Cost Accounting and Decision Making

  Credits: 15

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  This module aims to build on the skills learned in Management Accounting I. After completion of the module, the student should have an understanding of specialist cost accounting techniques and be able to provide management with the information needed for decision-making. The student will also be aware of the risks and uncertainty involved in decision-making. The student will gain a more in depth knowledge of budgeting and management control systems, responsibility accounting and various performance measurement systems.

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  Title: Personal and Business Tax

  Credits: 15

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  This module aims to develop knowledge and skills in areas of personal taxation and develop an appreciation of the operation of the Irish Tax system. It will also give students an understanding of stamp duty, local property tax, USC, subcontractors and professional services withholding tax.

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• Semester 2

  Title: Audit Planning and Implementation

  Credits: 15

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  This module introduces students to the role of the external audit and its regulatory and ethical framework. It covers the planning and design of audit procedures to test accounting and internal control systems. It covers audit techniques, preparation of audit reports using appropriate wording and provides the student with the knowledge of auditor liability and of additional reporting requirements imposed by Companies legislation.

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  Title: Transaction Tax Applications

  Credits: 15

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  This module develops knowledge and skills in areas of capital gains tax and value added tax. It will also provide students with a knowledge of the Irish Corporation Tax System.

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