Module Title:Computerised Accounting
Credits: 5
NFQ Level:6
Module Delivered In 3 programme(s)
Teaching & Learning Strategies: Formal lectures, practical workshops, problem-solving activities and class discussion will be used to cover the material.
Module Aim: The aim of the module is to equip students with the knowledge and skills to prepare the financial statements of companies using computerized software.
Learning Outcomes
On successful completion of this module the learner should be able to:
LO1 Prepare & interpret Cash Flow statements.
LO2 Enter and record data on a computerized accounting system.
LO3 Produce transactional reports on the sales, purchases, and nominal ledger
LO4 Use audit tools and management control.
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
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
Cash Flow Analysis
• Rationale for Cash Flow Statements • Cash flows vs profits • Preparation of Cash Flow Statements using spreadsheets • Notes to the Cash Flow Statement • Interpretation of a Cash Flow Statement
Enter and Record Data
• Create new customer/supplier accounts • Enter opening balances into nominal ledger • Plan and structure suitable nominal account reference codes • Add or amend details to a nominal account record. • Backup and restore procedures.
Sales and Purchase Ledgers
• Use an account reference code to call up a sales or purchase ledger account • Verify a customer or supplier account reference code from a list of accounts • Print out a customer’s or supplier’s account transactions • Enter sales and purchase invoices into the sales and purchase ledger • Enter sales and purchase credit notes into the sales and purchase ledger.
Nominal Ledger
• Enter names, dates and codes into journal entries • Use a query to print extracts from nominal account transaction histories • Post non-sales and non-purchase invoices directly to the nominal ledger • Post payments and receipts directly to the nominal ledger
End of Year Analysis
Perform a bank reconciliation. Prepare a Vat reconciliation analysis. Calculate annual depreciation charges on all assets. Run a check on all closing balances. Run the year end function.
• All transactions for specified sales and purchase accounts • Nominal account codes transactions • Aged debtors report • Aged creditors report • A trial balance. • A profit and loss account • A balance sheet. • A VAT return analysis • Bank reconciliation report • An audit trail report both summary and detailed
Assessment Breakdown%
Continuous Assessment100.00%
Continuous Assessment
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Examination In class practical examination 1,2,3,4 100.00 n/a
No Project
No Practical
No End of Module Formal Examination

SETU Carlow Campus reserves the right to alter the nature and timings of assessment


Module Workload

Workload: Full Time
Workload Type Frequency Average Weekly Learner Workload
Lecture 12 Weeks per Stage 1.00
Laboratory 12 Weeks per Stage 2.00
Independent Learning 15 Weeks per Stage 5.93
Total Hours 125.00
Workload: Part Time
Workload Type Frequency Average Weekly Learner Workload
Lecture 12 Weeks per Stage 0.50
Laboratory 12 Weeks per Stage 1.00
Assignment 15 Weeks per Stage 1.00
Total Hours 33.00

Module Delivered In

Programme Code Programme Semester Delivery
CW_BWBUS_B Bachelor of Business (Honours) Options: in Business or Digital Marketing 4 Elective
CW_BWBUS_D Bachelor of Business Options: Business or Digital Marketing 4 Elective
CW_BWBUS_C Higher Certificate in Business 4 Elective