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Education in County Kildare

Second Level - Accounting

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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.

It is assessed at two levels, Ordinary Level and Higher Level


  • 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


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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