Courses / Module

On successful completion of the module, students should be able to:

• Demonstrate a knowledge of The Regulatory Framework of Accounting including the professional bodies that are responsibilities for its development and implementation;
• Develop an appreciation of International Accounting Standards and demonstrate the significance of their implementation on the preparation of financial statements;
• Apply the principles of various International Accounting Standards and generally accepted accounting principles to the treatment of specific business transactions by preparing extracts from financial statements and journal entries;
• Demonstrate the knowledge of International Accounting Standards studied by providing narrative descriptions and disclosure requirements on the treatment of specific accounting related issues;
• Outline the key differences in accounting treatment for transactions under international accounting standards and local GAAP (UK. and Ireland); and
• Build on the existing knowledge of the preparation of financial statements.

Delivery methods	Hours
Lectures	24
Labs / Practicals	0
Tutorials	10
Planned learning activities	0
Independent student activities	116
Total	150

• Module Graded (numeric value) or Ungraded (Pass/Not Passed): Graded

Assessment type	Options	Weighting	Duration
Continuous Assessment		20%
University scheduled written examination	On-campus	80%	120 minutes
Other		0%
Total		100%	120 minutes

• Pass standard: 40%
• Could the result of this module be capped? No
• Maynooth University School of Business Overall Mark Calculation and Continuous Assessment Policy applies to this module.
• Penalties: Standard School of Business penalties apply for late submission of assignments.

• Are supplemental/resit registrations permitted? Yes
• Continuous assessment marks from first sitting of this module will be carried forward into the Autumn repeat assessment cycle.
• University scheduled written examination (Autumn): 120 minutes, On-campus

• AC201 or AC202 and AC311

For a full timetable search, go to NUIM Timetable. Venue locations can be found here.