Kilroy's College

Kilroy's College

Online & Home Study Courses

Leaving Certificate Accounting course

Course Contents

Remember, you can complete this Leaving Certificate Accounting course within 6 to 24 Months of enrolling. So take your first step by contacting us today !

Please note the content shown below is 2025 syllabus. This course is also available for 2026 syllabus. Please contact college for details.

Ordinary Level

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Detailed Content

Introduction to Basic Principles

  • Introduction to Basic Principles
  • Double Entry System
  • The Ledger
  • Book of original Entry
  • The Cash Book
  • The Trail Balance
  • Credit Note
  • Debit Note

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Trading Accounts

  • Trading A/C
  • Profit & Loss A/C
  • Balance Sheet
  • Adjustments prior to Final A/C's
  • Capital & Revenue Expenditure
  • Receipts

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Correction of errors

  • Correction of errors
  • Errors affecting trail balance
  • Suspense accounts
  • Bank Reconciliation Statements

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Control Accounts

  • Control A/C's
  • Club A/C's
  • Service Firm A/C's
  • Farm A/C's

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Incomplete Records

  • Incomplete Records
  • Single account problems
  • Depreciation
  • Disposal of an asset
  • Revaluation of fixed assets

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Departmental Accounts

  • Departmental accounts
  • Allocation of expenses
  • Manufacturing accounts
  • Direct costs and indirect costs
  • Profit and loss appropriation

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Company Final Accounts

  • Adjustments to final accounts
  • Interpretation of Accounts
  • Ratio analysis
  • Tabular Statements
  • Effects of transactions on the balance sheet

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Cash Flow Statements

  • Cash Flow Statements
  • Distinction between profit and cash
  • Sources of cash inflows and outflows
  • Preparing simple cash flow statements
  • Non-cash items
  • Financial reporting standards
  • Published accounts
  • Regulatory framework

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Management Accounting

  • Cost behavior patterns
  • Budgetary planning and control
  • Management Accounting
  • Absorption and marginal costing
  • Product costing
  • Absorbing overheads

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