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Course Module Information
Course Modules
AY104: Introduction to Financial Accounting
Semester 1 | Credits: 5
This course is intended to develop in students the skills necessary to prepare, interpret and use accounting and financial information in a business context. The course will provide a good basic foundation in Financial Accounting for both students who do not intend to specialise in Accounting and those who will progress to more advanced study of accounting in the future.
(Language of instruction: English)
Learning Outcomes
- Identify the contexts in which accounting can be seen operating and consider the role and value of accounting in these contexts.
- Record and summarise organisational transactions and other economic events using double entry book-keeping.
- Prepare general purpose financial statements for entities presenting financial performance and position.
- Analyse and interpret general purpose financial statements.
- Explain the underlying assumptions and qualitative characteristics of financial reporting and demonstrate how they are applied to general purpose financial statements.
Assessments
- Written Assessment (80%)
- Continuous Assessment (20%)
Teachers
- MARY BARRETT:
Research Profile |
Email
- SHARON GILMARTIN:
Research Profile |
Email
- PATRICIA LENIHAN:
Research Profile |
Email
Note: Module offerings and details may be subject to change.