Accounting

From ZuluNotes - Free Leaving Cert Notes

[edit] Course Contents

1. The Conceptual framework of Accounting
2. The Regulatory Framework of Accounting (Higher Level only)
3. Accounting Records
   1. Double-entry bookkeeping
   2. Bank reconciliation statement
   3. Control Accounts
   4. Suspense Accounts
4. Sole Traders
5. Company Accounting
   1. Share Capital, Reserves and Loan Capital
   2. Financial Statements of Limited Companies
   3. Appreciation of Annual Reports of Public Limited Companies (Higher Level only)
6. Specialised Accounts
   1. Manufacturing Accounts
   2. Stock
   3. Club Accounts and the Accounts of Service firms
   4. Departmental Accounts
   5. Farm Accounts
7. Incomplete Records
8. Cash Flow Statements
9. Analysis and Interpretation of Financial Statements
10. Management Accounting
11. Information Technology and Computer Applications in Accounting