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Education in County Kildare

Second Level - Business

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Business - An Introduction

On this page you will find business resources for teachers and pupils in second level education. Sites listed here will be a useful resource for business classes.

Business Studies deals with the everyday business of living, and it contributes to the student's understanding of the world of business. It encourages a positive attitude to enterprise and develops appropriate business skills

The syllabus includes business relating to the individual and household and business in a commercial context. 

The Syllabus areas are:

1. The Business of Living

Budgeting: Income, Expenditure, The Budget

Consumer Education
: the Consumer

Financial Services for the Consumer: Money and banking, Borrowing, Insurance

2. Economic Awareness

The National Business: Economic Framework, Budgeting, Trade

Business Background: Forms of Business, The Private Company

Services to business
: Finance, Commercial Banks, Insurance, Communications

At Work
: The Chain of Production, People at Work, Being an Employer, Industrial Relations

3. Enterprise

The Business Unit: Formal Double-entry Accounting, Private Limited Company, Formation, Incorporation, Limited liability, Capital, Assets and Liabilities, Balance Sheet, Ledger, Control Accounts, Trial Balance

Marketing and Distribution: Marketing, Market Research, Product Development, Advertising, Promotions and Public Relations, Selling, Branding, Special Offers, Loss Leaders, Export Market, Import Substitution

Delivery Systems: Transport, Delivery Systems, Purchases and Sales, VAT, Terms of Trade, Stock Control, Finance for Purchase, Method of Payment, File Documents,Mark-up, Margin, The Trading Account, Stocktaking, Gross Profit/Loss

Net Profit or Loss: Business Overheads, Monitoring Overheads, The Profit and Loss Account, Capital and Revenue Expenditure, Profit and Loss Appropriation Account, , Ordinary Share Dividend, Retained Earnings, The Balance Sheet, Working Capital, Capital Employed, Adjustments, Prepayments, Accruals, Bad Debts, Depreciation, Stocks

Reporting On Accounts: Overtrading, Profitability, Liquidity, Solvency, Club Accounts, Receipts and Payments Account, Income and Expenditure Accounts, Treasurer's Report, Farm Accounts, Service Firms

Information Technology: Storage, Retrieval and Transmission of Data, Keyboard Layout, Proofreading, Simple Accounts on Computer


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