Module Indicative Content |
Forms of business entity and users of accounting information
Sole Trader, Partnership, Limited Company. Key stakeholders and related information need.
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Recording financial transactions.
Accounting rules, recording financial transactions in the nominal ledger, trial balance
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Financial Statements of a sole trader
Income Statement and Balance Sheet of a sole trader, including adjustments
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Financial Statements of a Limited Company
Income Statement and Balance Sheet of a Limited Company.
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Cash Flow Statement
Cash versus Profit, Importance of cash flow statement, Preparation of cash flow statement.
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Interpretation of Accounts
Analysis of Financial Statements using key ratios, performance analysis and reporting.
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DKIT reserves the right to alter the nature and timings of assessment
Module Resources
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Recommended Book Resources |
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John Dyson. (2010), Accounting for Non Accounting Students, 6th Edition, 8th. Pearson, [ISBN: 9780273722977].
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Supplementary Book Resources |
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Eddie McLaney, Peter Atrill. (2012), Accounting: An Introduction, 6th. Pearson, [ISBN: 9780273771838].
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Pauline Weetman. (2013), Financial Accounting: An Introduction, 6th. Pearson, [ISBN: 9780273789659].
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Brian Morris. The Road to Accountancy, Part 1 & 2, DKIT College Services.
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This module does not have any article/paper resources |
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Other Resources |
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Authentic texts, e.g., business-related
articles from The Irish Times; radio and
television news reports..
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