Accounting - An Introduction

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.
Assessment
It is assessed at two levels, Ordinary Level and Higher Level
Aims
- 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.
- 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
- To enhance numeracy skills and promote awareness of the use of figures computations and statistics in the world of business and enterprise
- 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
Content
The course is divided into eleven main sections:
- The Conceptual framework of Accounting
- The Regulatory Framework of Accounting (Higher Level only)
- Accounting Records
- Sole Traders
- Company Accounting
- Specialised Accounts
- Incomplete Records
- Cash Flow Statements
- Analysis and Interpretation of Financial Statements
- Management Accounting
- Information Technology and Computer Applications in Accounting
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