Module Details

Module Code: ACCT C1307
Module Title: Introduction to Accounting for Sport
Title: Introduction to Accounting for Sport
Module Level:: 6
Credits:: 5
Module Coordinator: Myles Kelly
Module Author:: Denis OBrien
Domains:  
Module Description: The aim of this module is provide students with both the knowledge and skills to complete double entry transactions and produce a trial balance.
 
Learning Outcomes
On successful completion of this module the learner will be able to:
# Learning Outcome Description
LO1 Define and explain the basic principles and concepts of accounting
LO2 Enter transactions through the double entry accounting system.
LO3 Prepare a trial balance for a sole trader and a not for profit sports organisation.
Dependencies
Module Recommendations

This is prior learning (or a practical skill) that is recommended before enrolment in this module.
No recommendations listed
Co-requisite Modules
No Co-requisite modules listed
Additional Requisite Information
No Co Requisites listed
 
Indicative Content
Roles, principles and concepts of accounting.
Types of business entity. Accounting terminology. Accounting concepts and principles. Users of Accounting information and their needs
Recording Accounting Transactions
Books of original entry. Accounting ledgers. Rules for double entry bookkeeping. Record transactions using the double entry system. Accounting equation. Capital and revenue expenditure. Accounting for inventory. Trial balance. Bank reconciliation statements
Preparation of Financial Statements
Introduction to the financial statements of sole traders.
Module Content & Assessment
Assessment Breakdown%
Continuous Assessment40.00%
End of Module Formal Examination60.00%

Assessments

Full Time

Continuous Assessment
Assessment Type Other % of Total Mark 40
Timing n/a Learning Outcomes 2,3
Non-marked No
Assessment Description
In class examination / MCQ test
No Project
No Practical
End of Module Formal Examination
Assessment Type Formal Exam % of Total Mark 60
Timing End-of-Semester Learning Outcomes 1,2,3
Non-marked No
Assessment Description
2 Hour Written Examination
Reassessment Requirement
Repeat examination
Reassessment of this module will consist of a repeat examination. It is possible that there will also be a requirement to be reassessed in a coursework element.
Reassessment Description
A two hour repeat exam.

SETU Carlow Campus reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full Time
Workload Type Workload Category Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact No Description Every Week 3.00 3
Estimated Learner Hours Non Contact No Description Every Week 6.00 6
Total Weekly Contact Hours 3.00
 
Module Resources
Recommended Book Resources
  • Frank Woods. (2018), Business Accounting 1, 14th. Pearson, [ISBN: 9781292208640].
Supplementary Book Resources
  • Robert Wilson. (2011), Managing Sport Finance, Routledge, [ISBN: 9780415581790].
  • Frank Wood,David Horner. (2010), Frank Wood's Business Accounting Basics, Prentice Hall, p.311, [ISBN: 9780273725008].
This module does not have any article/paper resources
Other Resources
Discussion Note: