Accounting - Advanced

This popular vocational programme is designed to meet the needs of accounting graduates who wish to pursue a career as a chartered accountant. It is an academically challenging programme which attracts high-calibre accounting graduates. It allows students to combine a postgraduate masters qualification with study for professional examinations.

The programme is accredited by Chartered Accountants Ireland (CAI) and is currently the only such recognised programme in Northern Ireland which offers accounting graduates the opportunity to gain both a Masters degree and full CAP2 exemptions from CAI.

The goal of this programme is to produce high-calibre graduates who will progress quickly through their professional training and advance to senior management positions either within professional practice or industry. As a result of the considerable exemptions from CAI examinations and sponsorship from employers, employment prospects are excellent.

For further course details please see "Course Web Page" below.

Year one
International Corporate Reporting
This module aims to equip students with the competence to prepare financial statements for individual companies in accordance with IFRS and relevant legislation. It provides students with the opportunity to evaluate key conceptual issues surrounding financial reporting and further develop their appreciation of financial accounting concepts and application of the theory and practice of financial reporting, in the construction and interpretation of financial statements.

Audit, Assurance and Professional Ethics
This module provides students with the opportunity to gain an in-depth understanding of audit and assurance services. It combines audit and assurance concepts with their application to professional practice. It also highlights the responsibilities and ethical dilemmas faced by auditors and assurance providers.

Strategic Financial Management
The module seeks to explain, illustrate and evaluate the principles of the finance, investment and dividend decisions and their practical application to a range of contemporary management concerns and challenges within large companies. Topics include financial strategy formulation, investment decisions, financing decisions and distribution decisions. A particular focus is dealing with risk in decision-making. Finally, underpinning each topic is the need to behave ethically in all business dealings.

Advanced Tax Planning
This module provides students with the opportunity to gain an in-depth understanding of common tax planning areas for businesses and limited companies. It also provides students with the opportunity to evaluate key ethical issues surrounding corporate and business taxation.

International Group Reporting
This module aims to equip students with the competence to prepare financial statements for groups in accordance with IFRS and relevant legislation. It provides students with the opportunity to evaluate key conceptual issues surrounding financial reporting and further develop their appreciation of financial accounting concepts and application of the theory and practice of financial reporting, in the construction and interpretation of financial statements.

Advanced Taxation
Corporation Tax; Capital Gains Tax, Inheritance Tax, Interaction of Taxes

Strategic Management Accounting
The module will develop students' appreciation of strategic management accounting in the context of organisational strategy, business planning and development. Through extensive use of case studies and academic journal articles, the module will enable students to critically appraise advanced practices and theories of the discipline.

Research Methods
The research methods module will provide students with an understanding of the research process when conducting research in the broad area of accounting. This will involve consideration of the development of appropriate research questions, undertaking a literature review, identification and justification of an appropriate research methodology, data collection and analysis, reporting findings in an effective manner, drawing appropriate conclusions and identifying the limitations of the research process.

Cybercrime
This module is optional
In today's increasingly networked digital age, a knowledge of cybercrime and its impact on the operations of businesses is important. This module provides insights from both a theoretical perspective including the professional and ethical issues relating to cybercrime and a technical perspective such as legislating for cybercrime and the importance of creating cyber risk management systems.

Dissertation
This module is optional
The dissertation will enable students to gain a deep understanding of a research area within the broad area of accounting. The dissertation also provides students with an in-depth understanding of the process of conducting research, including the range of research methodologies available. Moreover, the dissertation aims to build upon and enhance the research skills acquired by the student on the research methods module, thereby developing and enhancing the student as an independent learner.

To apply to our postgraduate taught programmes, you must meet the University's General Entrance Requirements and any course-specific requirements.

These vary depending on the course and are detailed online.

Entrants will normally possess a good second class Honours degree (currently 2.1) in an accounting discipline and must also be exempt from all CAP1 subjects of Chartered Accountants Ireland.

Students who have successfully completed the Postgraduate Diploma in Accounting (currently with commendation) and gained full CAP1 exemptions are also invited to apply. English language competence: minimum IELTS score of 6.0 or equivalent.

Prior to admission to this course, students must provide the University with a certificate of exemption from Chartered Accountants Ireland. Exemption Application Forms are available at www.charteredaccountants.ie and the deadline for applications is 31st July.

If English is not your first language this course requires a minimum English level of IELTS (academic) 6.0 with no band score less than 5.5, or equivalent.

Visit ulster.ac.uk/englishrequirements for more details.

This course is open to international (non-EU) students (full-time only).

For full entry requirements please see "Course Web Page" below.

Your Application
Application is through the University's online application system (see "Application Weblink" below).

Career options
Employment prospects for students completing this programme are excellent, with most students securing training contracts with Chartered Accountancy firms. The programme is highly regarded by employers, with many of the large and medium sized chartered accountancy firms sponsoring students on the programme.

On successful completion of the programme, students not only gain a postgraduate qualification but also full CAP2 exemptions. With high pass rates, students only have to complete the final FAE examinations in order to qualify as a Chartered Accountant with Chartered Accountants Ireland.

The goal of the programme is to produce high-calibre graduates who will progress quickly through their professional training and advance to senior management positions within the accountancy profession.

Career opportunities for Chartered Accountants have never been better. Typically, two thirds of CAI members work in industry, business or finance. Many leading companies in Ireland have a Chartered Accountant as their Financial Director or Chief Executive. A third of members typically work in practice. International recognition brings global mobility for CAI members with over 3,500 members working outside Ireland (e.g. Australia, USA, Canada, Caribbean).