Module Title:Introduction to Accounting for Sport
Language of Instruction:English
Credits: 5
NFQ Level:6
Module Delivered In 6 programme(s)
Teaching & Learning Strategies: The learning outcomes will be achieved through the following teaching methodologies; Lectures - communication of knowledge and ideas from the lecturer to the student, Problem Solving Exercises – students will work in and out of class to resolve various accounting problems, E-Learning – The module will be supported with on-line learning materials, and Self-Directed Independent Learning – the emphasis on independent learning will develop autonomous work and learning practices.
Module Aim: The aim of this module is provide students with both the knowledge and skills to complete double entry transactions and produce a trial balance.
Learning Outcomes
On successful completion of this module the learner should be able to:
LO1 Define and explain the basic principles and concepts of accounting
LO2 Enter transactions through the double entry accounting system.
LO3 Prepare a trial balance for a sole trader and a not for profit sports organisation.
Pre-requisite learning
Module Recommendations

This is prior learning (or a practical skill) that is recommended before enrolment in this module.

No recommendations listed
Incompatible Modules
These are modules which have learning outcomes that are too similar to the learning outcomes of this module.
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.
No requirements listed
 

Module Content & Assessment

Indicative Content
Roles, principles and concepts of accounting.
Types of business entity. Accounting terminology. Accounting concepts and principles. Users of Accounting information and their needs
Recording Accounting Transactions
Books of original entry. Accounting ledgers. Rules for double entry bookkeeping. Record transactions using the double entry system. Accounting equation. Capital and revenue expenditure. Accounting for inventory. Trial balance. Bank reconciliation statements
Preparation of Financial Statements
Introduction to the financial statements of sole traders.
Assessment Breakdown%
Continuous Assessment40.00%
End of Module Formal Examination60.00%
Continuous Assessment
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Other In class examination / MCQ test 2,3 40.00 n/a
No Project
No Practical
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam 2 Hour Written Examination 1,2,3 60.00 End-of-Semester

ITCarlow reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full Time
Workload Type Frequency Average Weekly Learner Workload
Lecture Every Week 3.00
Estimated Learner Hours Every Week 6.00
Total Hours 9.00
 

Module Delivered In

Programme Code Programme Semester Delivery
CW_BBSMC_B Bachelor of Arts (Honours) in Sport Management and Coaching 2 Mandatory
CW_BBSOC_D Bachelor of Arts in Sport Coaching and Business Management (Football) 2 Mandatory
CW_BBGAA_D Bachelor of Arts in Sport Coaching and Business Management (GAA) 2 Mandatory
CW_BBRUG_D Bachelor of Arts in Sport Coaching and Business Management (Rugby) 2 Mandatory
CW_BBSBC_D Bachelor of Arts in Sport, Business and Coaching 2 Mandatory
CW_BBSBC_B Bachelor or Arts (Honours) in Sport, Business and Coaching 2 Mandatory