Module Details

Module Code: ACCT H2713
Module Title: Computerised Accounting
Title: Computerised Accounting
Module Level:: 6
Credits:: 5
Module Coordinator: Karen Hennessy
Module Author:: Frances Cross
Domains:  
Module Description: The aim of the module is to equip students with the knowledge and skills to prepare the financial statements of companies using computerized software.
 
Learning Outcomes
On successful completion of this module the learner will be able to:
# Learning Outcome Description
LO1 Prepare & interpret Cash Flow statements.
LO2 Enter and record data on a computerized accounting system.
LO3 Produce transactional reports on the sales, purchases, and nominal ledger
LO4 Use audit tools and management control.
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
Cash Flow Analysis
• Rationale for Cash Flow Statements • Cash flows vs profits • Preparation of Cash Flow Statements using spreadsheets • Notes to the Cash Flow Statement • Interpretation of a Cash Flow Statement
Enter and Record Data
• Create new customer/supplier accounts • Enter opening balances into nominal ledger • Plan and structure suitable nominal account reference codes • Add or amend details to a nominal account record. • Backup and restore procedures.
Sales and Purchase Ledgers
• Use an account reference code to call up a sales or purchase ledger account • Verify a customer or supplier account reference code from a list of accounts • Print out a customer’s or supplier’s account transactions • Enter sales and purchase invoices into the sales and purchase ledger • Enter sales and purchase credit notes into the sales and purchase ledger.
Nominal Ledger
• Enter names, dates and codes into journal entries • Use a query to print extracts from nominal account transaction histories • Post non-sales and non-purchase invoices directly to the nominal ledger • Post payments and receipts directly to the nominal ledger
End of Year Analysis
Perform a bank reconciliation. Prepare a Vat reconciliation analysis. Calculate annual depreciation charges on all assets. Run a check on all closing balances. Run the year end function.
Reporting
• All transactions for specified sales and purchase accounts • Nominal account codes transactions • Aged debtors report • Aged creditors report • A trial balance. • A profit and loss account • A balance sheet. • A VAT return analysis • Bank reconciliation report • An audit trail report both summary and detailed
Module Content & Assessment
Assessment Breakdown%
Continuous Assessment100.00%

Assessments

Full Time

Continuous Assessment
Assessment Type Examination % of Total Mark 100
Timing n/a Learning Outcomes 1,2,3,4
Non-marked No
Assessment Description
In class practical examination
No Project
No Practical
No End of Module Formal 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.

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 Computerized Accounting 12 Weeks per Stage 1.00 12
Laboratory Contact Computerized Accounting 12 Weeks per Stage 2.00 24
Independent Learning Non Contact Computerized Accounting 15 Weeks per Stage 5.93 89
Total Weekly Contact Hours 3.00
Workload: Part Time
Workload Type Workload Category Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact Computerized Accounting 12 Weeks per Stage 0.50 6
Laboratory Contact Computerized Accounting 12 Weeks per Stage 1.00 12
Assignment Non Contact Computerized Accounting 15 Weeks per Stage 1.00 15
Total Weekly Contact Hours 1.50
 
Module Resources
Recommended Book Resources
  • Alan Sangster,Frank Wood. Frank Wood's Business Accounting 2, 14. United Kingdom, [ISBN: 9781292209173].
  • Jane E. Kelly. (2016), Sage 50 Accounts For Dummies, John Wiley & Sons, p.432, [ISBN: 9781119214151].
Supplementary Book Resources
  • CIMA. (2019), Financial Accounting and Tax Principles, BPP Publications.
  • Marshall P.. Computerised Book-Keeping, The Institute of Certified Bookkeepers.
This module does not have any article/paper resources
Other Resources
Discussion Note: