# ACC10060

**Source**: https://hub.ucd.ie/usis/!W_HU_MENU.P_PUBLISH?p_tag=MODULE&MODULE=ACC10060&TERMCODE=202500&ACYR=2026
**Parent**: https://hub.ucd.ie/usis/!W_HU_MENU.P_PUBLISH?p_tag=COURSE&MAJR=DBS1&AUDIENCE=

Academic Year 2025/2026

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#### 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)

\

###### Module Requisites and Incompatibles

**Incompatibles:**\
ACC10040 - *Financial Accounting 1*\
\
**Additional Information:**\
This course is recommended for students who have no prior knowledge of accounting.\
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### 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 |

\

###### Carry forward of passed components

Yes

\

### What happens if I fail?

| Remediation Type | Remediation Timing |
| --- | --- |
| Repeat | Within Two Trimesters |

*Please see [Student Jargon Buster](https://www.ucd.ie/students/services/ucdstudentjargonbuster/) 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 |

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