Short Title:Financial Accounting 2
Full Title:Financial Accounting 2
Module Code:FACC H2008
Credits: 5
Field of Study:Combined Arts
Module Delivered in 2 programme(s)
Module Author:Antonio Sejean
Module Description:This module aims to build on the knowledge acquired in Financial Accounting 1 in respect of elements of the Framework, concepts, and accounting techniques and methods It is intended that this knowledge will be applied in the preparation of accounts for a selected number of different business entities engaged in various activities.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Compare and contrast the charateristics of the various legal forms of business organisations,the procedures and requirements associated with the different legal forms of business organisations
LO2 Distinguish between the internal final accounts and the final accounts for publication of limited liability company
LO3 Assess the purpose and advantages of preparing bank reconciliation statement and appreciate the various procedures required to ensure control over cash and bank transaction
LO4 Appreciate the use of departmental accounts as management information tool
LO5 Prepare financial accounts from incomplete records
LO6 Analyse the financial performance and position of organisations through the use of ratios and other techniques
LO7 Examine of the fundamental concepts and framework underlying the preparation of the cash flow

Module Content & Assessment

Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment The continuous assessment will take the form of an individual time constrained short answer type exam 2,3,4,6 30.00 n/a
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam End-of-Semester Final Examination 2,3,4,5,6,7 70.00 End-of-Semester

TU Dublin – Tallaght Campus 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
Lecture Class Based Instruction 3.00 Every Week 3.00
Independent Learning Reading/ Reaserch/Study/ Develop Practical Skill 3.00 Every Week 3.00
Total Weekly Learner Workload 6.00
Total Weekly Contact Hours 3.00
This module has no Part Time workload.

Module Resources

Required Book Resources
  • Kyne L. and Whelan G, Workbook in Financial Accounting 2
Recommended Book Resources
  • Robinson, T. and Wood, F., Business Accounting, Irish Edition, (latest edition) Ed., Prentice Hall
  • Foulks Lynch,, Preparing Financial Statements, ACCA Level 1, Latest Edition Ed., Foulks Lynch Publications
  • Clarke, P.J., Financial Accounting - An Irish Text, Latest edition Ed., Gill and Macmillan
  • ASB & IASB, Statements of Standard Accounting Practice, Financial Reporting Standards, and International Financial Reporting Standards, ASB & IASB Publications
  • Pizzey, A., Accounting and Finance: A Firm Foundation, Latest edition Ed., Cassell Publishers
This module does not have any article/paper resources
This module does not have any other resources

Module Delivered in

Programme Code Programme Semester Delivery
TA_HHOTM_B Bachelor of Arts (Honours) International Hospitality & Tourism Management 4 Mandatory
TA_HHOTM_D_X Bachelor of Arts (Ordinary) International Hospitality and Tourism Management 4 Mandatory