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BU2530: Introduction to Accounting

( 5 ECTS credits)

Module Content/Outline:

The module deals with the construction and interpretation of five key financial statements – the balance sheet, the income statement, the statement of comprehensive income, the statement of changes in equity, and the cash flow statement. Underlying concepts relating to matching, income measurement and asset valuation are explored in detail and the principles of sound financial management are developed as the module progresses.  The financial statements of a number of Irish public limited companies (plcs) will be analysed and discussed.

The overall goal of the module is that students obtain a sound understanding of 'money in organisations' and – more specifically – learn how to judge (a) whether organisations are performing well and are financially healthy or (b) whether there are weaknesses in their financial performance/financial structure.


Ms Amanda Roe

Learning Outcomes:

On successful completion of this module students should be able to:

  • Explain the fundamental concepts underlying the construction of the principal financial statements;
  • Prepare a set of basic accounts (the 5 key financial statements) for a commercial enterprise from a series of primary transactions;
  • Evaluate the financial performance, financial position and cash flow of an enterprise;
  • Recommend appropriate policies and strategies for managing and funding an enterprise's resources.

Lectures & Tutorials/Contact hours:

  • 2 lectures per week
  • 1 tutorial per week

Recommended Texts/Key Reading:

Financial Accounting for Decision Makers (8th Edition, 2016), Atrill, P. & McLaney, E., Pearson Education.


Michaelmas Term Test: 25% of grade

End-of-year examination (1.5 hours): 75% of grade 

Dates for submission:

Not applicable

Penalties for late submission:

Submission deadlines are not negotiable. Assignments not submitted on time will be graded zero. Students unable to submit a term assignment for medical reasons must produce a medical certificate to the School of Business Studies office within three working days of the missed submission date. Certificates received after that time will not be accepted.


End-of-year examination (1.5 hours): 75% of grade

Academic Year of Data