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•    Identify tax planning opportunities.

•    Describe the operation of Value Added Tax.

Assessment: Total Marks 100: Formal Written Examination 100 marks.

AC4008 Corporation Tax and Capital Gains Tax Credit Weighting: 5

Teaching Period(s): Semester 1.

Pre-requisite(s): Nonę Co-reąuisite(s): Nonę

Module Content: Principles and rationales for Corporation tax and Capital-gains tax. Structure, administration and practice of taxation and taxation systems.

Learning Outcome: On successful completion of this module, students should be able to:

•    Outline the generał scheme of Irish Taxation.

•    Describe and apply the rules on territoriality in Irish Tax.

•    Perform Capital Gains Tax calculations.

•    Calculate the tax liabilities of Corporations.

•    Identify tax planning opportunities.

Assessment: Total Marks 100: Formal Written Examination 100 marks.

AC4009 Financial Information Analysis Credit Weighting: 5

Teaching Period(s): Semester 1.

Pre-reąuisite(s): AC 2111 or equivalent, AC 3020 or equivalent Co-requisite(s): Nonę

Module Content: A rigorous overview of fmancial information analysis including strategie analysis, an analysis of accounting quality and financial ratio analysis.

Learning Outcome: On successful completion of this module, students should be able to:

•    Critique a firm's corporate strategy.

•    Describe the accounting methods firms use to misrepresent the information contained in their fmancial statements.

•    Explain how misrepresentation affects long-term firm performance

•    Calculate comprehensive financial ratios.

•    Explain how financial ratios are useful for valuation and predicting credit and corporate distress. Assessment: Total Marks 100: Formal Written Examination 100 marks.

AC4010 Corporate Valuation Credit Weighting: 5 Teaching Period(s): Semester 2. Pre-requisite(s): AC 2111 or equivalent, AC 3020 or equivalent Co-requisite(s): Nonę

Module Content: Financial modelling; the role of the investment analyst; dividend; cash flow and relative valuation techniques; valuing innovation; brand valuation; international valuation.

Learning Outcome: On successful completion of this module, students should be able to:

•    Perform a comprehensive prospective analysis of a Corporation for a specific forecast period.

•    Estimate the value of a Corporation, its equity and its brand using a variety of valuation techniques.

•    Discuss the role of the investment analyst in the valuation process.

•    Explain and estimate the value of innovation and research and development.

•    Describe the difficulties of perfoming and comparing valuations in an international context.

Assessment: Total Marks 100: Formal Written Examination 100 marks.

AC4100 Management Accounting: Planning and Control Credit Weighting: 5

Teaching Period(s): Semester 1.

Pre-requisite(s): 10-credit introductory management Accounting module or equivalent Co-requisite(s): Nonę

Module Content: Intermediate and advanced aspects of costing, planning and management control. Learning Outcome: On successful completion of this module, students should be able to:

•    Apply job costing, service department costing and process costing mechanisms and evaluate the implications of costing for managerial decision making, discuss the qualitative characteristics of management information.

•    Perform basie and advanced modelling of cost-volume-profit (CVP) analysis and sensitivity analysis and

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