Accounting
On this page you will find accounting resources for teachers and
pupils in second level education. Sites listed here will be a useful
resource for accounting classes.
Aims
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To create awareness of the business environment and
to to provide each student with the knowledge, understanding
and skills leading to a personal competence and responsible
participation in this environment.
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To encourage the development of self-reliance, mental
organisation and agility, clear and logical thinking,
planning habits, methods of investigation and processes
whereby accuracy can be ensured
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To enhance numeracy skills and promote awareness of the
use of figures computations and statistics in the world
of business and enterprise
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To expose students to aspects of business and enterprise
with a view to career and working life, additional studies
in accounting or as a basis for further education
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Content
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The course is divided into eleven main sections:
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The Conceptual framework of Accounting
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The Regulatory Framework of Accounting (Higher Level
only)
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Accounting Records
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Sole Traders
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Company Accounting
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Specialised Accounts
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Incomplete Records
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Cash Flow Statements
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Analysis and Interpretation of Financial Statements
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Management Accounting
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Information Technology and Computer Applications in Accounting
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Assessment
It is assessed at two levels, Ordinary Level and Higher Level
Useful Links
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