| Title: | Integrated Accounting Systems |
|---|
| Long Title: | Integrated Accounting Systems |
|---|
| Field of Study: |
Accounting, Auditing and Accountability
|
| Valid From: |
Semester 1 - 2018/19 ( September 2018 ) |
| Next Review Date: |
November 2020 |
| Module Coordinator: |
Claire OSullivan Rochford |
| Module Author: |
Carmel Buttimer |
| Module Description: |
This module will align the theoretical accounting knowledge with the practical applications of a computerised accounting system and spreadsheets used in the workplace. |
| Learning Outcomes |
| On successful completion of this module the learner will be able to: |
| LO1 |
Apply theoretical double entry bookkeeping knowledge to the practical operation of an integrated accounts package |
| LO2 |
Maintain and process transactions in a computerised nominal ledger using the chart of accounts |
| LO3 |
Enter and update a variety of customer, supplier and bank records |
| LO4 |
Perform a bank reconciliation in a computerised accounting package |
| LO5 |
Utilise spreadsheets to calculate, interpret and analyse data. |
| Pre-requisite learning |
Module Recommendations
This is prior learning (or a practical skill) that is strongly recommended before enrolment in this module. You may enrol in this module if you have not acquired the recommended learning but you will have considerable difficulty in passing (i.e. achieving the learning outcomes of) the module. While the prior learning is expressed as named CIT module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s). |
|
Incompatible Modules
These are modules which have learning outcomes that are too similar to the learning outcomes of this module. You may not earn additional credit for the same learning and therefore you may not enrol in this module if you have successfully completed any modules in the incompatible list. |
| No incompatible modules listed |
Co-requisite Modules
|
| No Co-requisite modules listed |
Requirements
This is prior learning (or a practical skill) that is mandatory before enrolment in this module is allowed. You may not enrol on this module if you have not acquired the learning specified in this section.
|
| No requirements listed |
Module Content & Assessment
| Indicative Content |
|
Double entry bookkeeping
Application of theoretical double entry book keeping knowledge, computerised chart of accounts
|
|
Chart of accounts and nominal ledger
Processing of nominal ledgers to include depreciation, accruals, prepayments, provision for doubtful debts and leases
|
|
Customer, supplier and bank records
Processing of customer and supplier invoices and credit notes and bank receipts and payments
|
|
Bank Reconciliation
Bank reconciliation on a computerised accounting system, reconciling to bank statement
|
|
Spreadsheets
Use of spreadsheets to sort, analyse and present data. Use of formats, formulas and content in excel for accountants such as pivot table, =if, lookup, conditional formatting, flow charts, filters, custom texts, count-if.
|
| Assessment Breakdown | % |
|---|
| Course Work | 100.00% |
| Course Work |
|---|
| Assessment Type |
Assessment Description |
Outcome addressed |
% of total |
Assessment Date |
| Practical/Skills Evaluation |
Operation of a computerised accounting system to set up and process customer, suppliers and bank records and nominal ledger transactions |
1,2,3 |
25.0 |
Week 6 |
| Practical/Skills Evaluation |
Using a spreadsheet to record, manipulate and analyse data. |
5 |
15.0 |
Week 6 |
| Practical/Skills Evaluation |
Operation of a computerised accounting system to process invoices, receipts and payments, double entry bookkeeping including accruals, prepayments, depreciation and other adjustments and recurring transactions and financing arrangements - using correct nominal codes and journals. Preparation of bank reconciliation. |
1,2,3,4 |
45.0 |
Week 12 |
| Practical/Skills Evaluation |
Using a spreadsheet to record, manipulate and analyse data |
5 |
15.0 |
Week 12 |
| No End of Module Formal Examination |
| Reassessment Requirement |
Coursework Only
This module is reassessed solely on the basis of re-submitted coursework. There is no repeat written examination.
|
The institute reserves the right to alter the nature and timings of assessment
Module Workload
| Workload: Full Time |
| Workload Type |
Workload Description |
Hours |
Frequency |
Average Weekly Learner Workload |
| Lab |
Practical demonstration and lecture |
3.0 |
Every Week |
3.00 |
| Independent & Directed Learning (Non-contact) |
Theory and practice |
4.0 |
Every Week |
4.00 |
| Total Hours |
7.00 |
| Total Weekly Learner Workload |
7.00 |
| Total Weekly Contact Hours |
3.00 |
| Workload: Part Time |
| Workload Type |
Workload Description |
Hours |
Frequency |
Average Weekly Learner Workload |
| Lab |
Practical use of accounting package and excel |
2.0 |
Every Week |
2.00 |
| Independent Learning |
Review of lab work |
5.0 |
Every Week |
5.00 |
| Total Hours |
7.00 |
| Total Weekly Learner Workload |
7.00 |
| Total Weekly Contact Hours |
2.00 |
Module Resources
| Recommended Book Resources |
|---|
- Ursula Mooney 2014, Accounting Manual and Computerised, Gill & Macmillan Dublin [ISBN: 9780717159499]
- Alan Dillon 2014, Step by Step Spreadsheets, 3rd Ed., Gill & Macmillan Ltd Dublin [ISBN: 0717160440]
| | Supplementary Book Resources |
|---|
- Course Manual, Repographics
| | This module does not have any article/paper resources |
|---|
| Other Resources |
|---|
- Website: Sage Software
- Website: Microsoft
|
Module Delivered in
|
