ACC10060
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Academic Year 2025/2026
Introduction to Accounting (ACC10060)
Subject: : Accountancy
College: : Business
School: : Business
Level: : 1 (Introductory)
Credits: : 5
Module Coordinator: : Ms Clare Fay
Trimester: : Autumn and Spring (separate)
Mode of Delivery: : On Campus
Internship Module: : No
How will I be graded? : Letter grades
Curricular information is subject to change.
This module is intended for non-business degree students and will provide students with an introduction to financial and management accounting. Among the areas covered are: the nature and purpose of accounting; the users of accounting information; preparation and interpretation of Trading, Profit and Loss Accounts, Balance Sheets; VAT,The purpose of management accounting is to provide information to assist management in making informed decisions and evaluations. Management needs to plan, control and make decisions.
About this Module
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What will I learn?
Learning Outcomes:
On completion of this module students should be able to:\ - Understand the nature and role of accounting information\ - Classify users of accounting information and how each user might use this information\ - Prepare Trading, Profit and Loss Accounts, Balance Sheets and Cash Flow Statements\ - Demonstrate knowledge and understanding of the financial statements by being able to analyse and interpret a set of accounts\ - prepare VAT return\ - Understand the role of management accounting.\ - Understand the importance of cost classifications \ - Understand the relationships between cost volume and profit.\ - Be able to do breakeven analysis\ - Be able to prepare various budgets leading up to and including the cash budget\
How will I learn?
Student Effort Hours:
| Student Effort Type | Hours |
|---|---|
| Specified Learning Activities | 50 |
| Autonomous Student Learning | 51 |
| Lectures | 24 |
| --- | --- |
| Total | 125 |
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Approaches to Teaching and Learning:
lectures\ Enquiry & problem based learning
Am I eligible to take this module?
Requirements, Exclusions and Recommendations
Learning Exclusions:\
This module is offered only to non-business students. It is not offered to students in the following Programmes:\ -Bachelor of Commerce (BComm)\ -Bachelor of Commerce (International) (BComm International)\ -Bachelor of Business and Law (BBL)\ -Bachelor of Science (Economics and Finance) (BSc Economics and Finance)\ -BSc Business\ -Bachelor of Actuarial and Financial Studies (BAFS)
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Module Requisites and Incompatibles
Incompatibles:\ ACC10040 - Financial Accounting 1\ \ Additional Information:\ This course is recommended for students who have no prior knowledge of accounting.\ \ \ \
How will I be assessed?
Assessment Strategy
| Description | Timing | Component Scale | Must Pass Component | % of Final Grade | In Module Component Repeat Offered |
|---|---|---|---|---|---|
| Exam (In-person): Final written exam | End of trimester Duration: 2 hr(s) | Standard conversion grade scale 40% | No | 60 | No |
| Participation in Learning Activities: Attendance and participation | Week 1, Week 2, Week 3, Week 4, Week 5, Week 6, Week 7, Week 8, Week 9, Week 10, Week 11, Week 12 | Standard conversion grade scale 40% | No | 10 | No |
| Quizzes/Short Exercises: In class MCQ | Week 8 | Standard conversion grade scale 40% | No | 30 | No |
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Carry forward of passed components
Yes
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What happens if I fail?
| Remediation Type | Remediation Timing |
|---|---|
| Repeat | Within Two Trimesters |
Please see Student Jargon Buster for more information about remediation types and timing. \
Assessment feedback
Feedback Strategy/Strategies
• Group/class feedback, post-assessment\
How will my Feedback be Delivered?
Feedback will be given after each assessment
When is this module offered?
Timetabling information is displayed only for guidance purposes, relates to the current Academic Year only and is subject to change.
| Autumn | Lecture | Offering 1 | Week(s) - 1, 2, 3, 4, 5, 6, 7, 9, 10, 11, 12 | Mon 11:00 - 12:50 |
| Spring | Lecture | Offering 1 | Week(s) - 20, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33 | Thurs 15:00 - 16:50 |