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BUU22530: Introduction to Accounting

( 5 ECTS credits)

Module Content/Outline:

This module deals with the construction and interpretation of five key financial statements. The initial focus will be on three of these statements – the Statement of Financial Position, the Income Statement, and the Cash Flow Statement. Later in the module, the two remaining statements, which have been introduced relatively recently, will be considered. These are the Statement of Comprehensive Income and the Statement of Changes in Equity. Throughout the module, underlying theoretical concepts related to matching, income measurement and asset valuation will be explored in detail and the principles of sound financial management will be developed as the course proceeds. Emphasis on double entry book-keeping will be minimized as far as possible.

The overall goal of the course is that students obtain a sound understanding of 'money in organisations' and – more specifically – learn how to analyse and 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:

  1. Explain and discuss the fundamental concepts underlying the construction of the key financial statements;
  2. Prepare a set of basic accounts (the 3 key financial statements) for a commercial enterprise;
  3. Evaluate the financial performance, position and cash flow of an enterprise [based on published financial statements of Public Limited Companies (plcs)];
  4. Recommend appropriate policies and strategies for funding and managing an enterprise's resource base, (re)investment requirements and funding needs.


BUU11510 Fundamentals of Management and Organisation (JF Year)

Recommended Texts/Key Reading:

Required core course textbook:

  • Accounting for Business (3rd edition, 2019) Author: Peter Scott. Publisher: Oxford

General Supplemental Readings

  • Financial Accounting for Decision Makers (8th Edition, 2016) Authors: Atrill, Peter & McLaney, Eddie - Publisher: Pearson Education
  • See lecture slides for supplemental readings 


  • - 50% = Group Assignment - Financial Statement Report of PLC accounts – Date due Thursday 3rd November 2020 

    - 50% = Final Assessment (1.5 hour exam) – Preparation of accounts and 10MCQs 

    In order to successfully complete this module, the student must obtain an overall grade of 40%. 

    In order to successfully complete this module, the student must obtain an overall grade of 40%.

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.