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ACC10060

Academic Year 2024/2025

Introduction to Accounting (ACC10060)

Subject:
Accountancy
College:
Business
School:
Business
Level:
1 (Introductory)
Credits:
5
Module Coordinator:
Ms Clare Fay
Trimester:
Autumn and Spring (separate)
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

This module is intended for non-business degree students and will provide students with an introduction to financial and management accounting. Among the areas covered are: the nature and purpose of accounting; the users of accounting information; preparation and interpretation of Trading, Profit and Loss Accounts, Balance Sheets; VAT,The purpose of management accounting is to provide information to assist management in making informed decisions and evaluations. Management needs to plan, control and make decisions.

About this Module

Learning Outcomes:

On completion of this module students should be able to:
- Understand the nature and role of accounting information
- Classify users of accounting information and how each user might use this information
- Prepare Trading, Profit and Loss Accounts, Balance Sheets and Cash Flow Statements
- Demonstrate knowledge and understanding of the financial statements by being able to analyse and interpret a set of accounts
- prepare VAT return
- Understand the role of management accounting.
- Understand the importance of cost classifications
- Understand the relationships between cost volume and profit.
- Be able to do breakeven analysis
- Be able to prepare various budgets leading up to and including the cash budget

Student Effort Hours:
Student Effort Type Hours
Lectures

36
Specified Learning Activities

50
Autonomous Student Learning

39
Total

125

Approaches to Teaching and Learning:
lectures
Enquiry & problem based learning

Requirements, Exclusions and Recommendations
Learning Exclusions:

This module is offered only to non-business students. It is not offered to students in the following Programmes:
-Bachelor of Commerce (BComm)
-Bachelor of Commerce (International) (BComm International)
-Bachelor of Business and Law (BBL)
-Bachelor of Science (Economics and Finance) (BSc Economics and Finance)
-BSc Business
-Bachelor of Actuarial and Financial Studies (BAFS)


Module Requisites and Incompatibles
Incompatibles:
ACC10040 - Financial Accounting 1

Additional Information:
This course is recommended for students who have no prior knowledge of accounting.


 

Assessment Strategy  
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Exam (In-person): Final written exam End of trimester
Duration:
2 hr(s)
 Standard conversion grade scale 40% No

70

 No
Quizzes/Short Exercises: In class MCQ Week 8 Standard conversion grade scale 40% No

20

 No
Participation in Learning Activities: Attendance and participation Week 1, Week 2, Week 3, Week 4, Week 5, Week 6, Week 7, Week 8, Week 9, Week 10, Week 11, Week 12 Standard conversion grade scale 40% No

10

 No

Carry forward of passed components
Yes
 

Remediation Type Remediation Timing
Repeat Within Two Trimesters
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Feedback will be given after each assessment

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