Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

LEAVING CERTIFICATE

ACCOUNTING

SUGGESTED

LONG TERM PLAN

1

USING THIS RESOURCE

CONTEXTS OF LEARNING TEMPLATES & INSTRUCTIONS

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have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

Please use this resource at your own professional discretion.

The resources in blue are on the the PDST Leaving Certificate Accounting website.

Please adapt this resource to meet the needs of your own school context by adding or deleting resources/methods as required.

There are suggested literacy and numeracy strategies that you may need to adapt to suit your own school Improvement Plan.

2

The Conceptual Framework of Accounting

Purpose of conceptual framework Accounting concepts, bases and policies Hyperlink instructions

The Regulatory Framework of Accounting

Nature and objectives of the regulation of financial reporting

Regulatory bodies Suggested resources overview

Accounting RecordsDouble-EntryBank ReconciliationControl AccountsSuspense

Purpose of accounting records/DepreciationReasons for its preparationUses of control accountsUses and limitations of trial balances

Source documents and double entry bookkeeping

Differences between bank statement and bank accountDifferences between debtors and creditorsCorrections of errors and effects on net profit and balance sheet

KWHL

Sole Trader Form of Business Prepare final accounts Think Pair Share

Company Accounting Share capital reserves and loans Financial statements and appreciation of annual reports of PLC

Anticipation Exercise

Specialised Accounts Manufacturing, stock, club, service, departmental and farm accounts

Prepare final accounts and identify accruals and prepayments and distinguish between private and business transactions.

Bloom’s Taxonomy

Incomplete Records Understanding the uses and preparing of incomplete records

Prepare final accounts using control, net worth and mark-up and margin methods. Presentation of profit statements.

Cube Creator

Cash flow Distinction between cash and profit Prepare simple cash flow statement and advise management on financial position

Visual Verbal Square

Interpretation of financial statements

Role and limitations of ratio analysis Calculate ratios and percentages and comment on ratios and at HL write a report on company’s trading operations

Wordle/Tagxedo

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

3

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

Studyclix OLor

4

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

5

Suggested resources/activities & methods are constantly reviewed & updatedThe Graphic Organiser Booklet will be used throughout the course as a form of AfL along with, oral/written recap of previous lesson, use of lower, higher and open questions with built in wait time, observation of pair and share, tests using multiple choice, matching terms with pictures or explanations, calculations, and open questions, portfolio/project work to include research on internet, newspapers, preparing graphic organizers, flash cards & table quiz designed by students. Other AfL resources are available on the NCCA website.

A variety of appropriate methodologies will be used during each lesson including lecture, one to one, individual work, guided discovery, pair work, group work (3 to 4), jigsaw, placemat, my little book, student teaching & students creating on-line resources.

Comprehension strategies will include – KWHL, anticipation guides, visual verbal squares, skimming & scanning. Click here for further info.

Oral language will be developed through the use of think, pair & share, group work, oral presentations & debates.

Writing – high expectations will be set, use of editing checklist for spelling, punctuation & grammar, writing frames used for practicing exam questions.

Numeracy strategies will be integrated into lessons where appropriate eg. common use of calculators, key vocabulary, estimate/calculate/check, problem solving strategies (Fact Explain, Example Diagram (FEED) etc. , think/pair/share). Show me boards will be used to practice drawing diagrams. Interpretation of real life data.

LINKS TO CURRICULUM BASED RESOURCES Links to up-to-date statistics LINKS TO WEB 2.0 TOOLS FOR CREATING RESOURCES

PDST AccountingExaminations.ieStudyclix .com e- xamit .ie Studyclixskoool . ie

Khan AcademyShare my lessonhttp://www.tutor2u.netEuropean UnionEntrepreneur of the YearBSTAI

http://www.ntma.ie/http://www.cso.iehttp://www.financegov.iehttp://www.imf.org/http://www.un.org/Generation EuroCentral Bank of IrelandNational Consumer Agency

animoto.com (video)Download Photostory (video)Download Audacity(sound recording)

Wordle.net (word cloud) Tagxedo.com (word cloud)Studystack.com(flashcards & games)Quizlet.com(flashcards, vocab)Padlet (assessing prior knowledge)Freerice.com

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

6

KWHL

KWL creator is available @ tinyurl.com/kwlcreator

Pre-reading comprehension & Assessment for Learning (AfL) strategy

K W H L

What do I know about this topic?

What do I want to know about this topic?

How do I find out more about this topic?

What have I learned about this topic?

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

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7

THINK-PAIR-SHAREThink about the question on your own and write down your thoughts

Share your thoughts with your partner

Listen to your partner’s ideas

Combine your ideas

QUESTION MY THOUGHTS/IDEAS MY PARTNERS THOUGHTS/IDEAS

COMBINED IDEAS

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

8

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

9

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

10

Anticipation Exercise

NameDateTopic DOUBLE ENTRYScore Before After

Agree

Disagree

Statement Agree Disagree

Evidence

1 Debit is the same as Credit

2 Every business has debtors and creditors

3 Kanye West income $28 million expenditure $43 million = overdraft

4Cash received is put on the Dr side of the

Cash Account5

All transactions should be recorded in the accounts

6Instructions: Guess answers, read passage, answer again, compare results

before & afterBLOOMS TAXONOMY OF CRITICAL THINKING

A B C

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11

1 2 3 4 5 6Knowledge/Remembering Comprehension/

UnderstandingApplication Analysis Synthesis/Creating Evaluation

CountChooseDefineDescribeDrawIdentifyLabelMatchNameOutlineQuoteReadRecallReciteRecognizeRecordSelectStateWrite5 Ws – who, what, where, why, when

AssociateClassifyContrastCompareComputeConvertDefendDemonstrateDiscussDistinguishEstimateExplain, ExtendExtrapolateGeneralizeGive examplesInferInterpretOutlineParaphrase, PredictRewrite, RephraseSummarise

AddApplyBuildCalculateChangeClassifyConstructComplete DemonstrateDivideExamineGraphManipulateModifyOrganisePrepareProducePresentShowSolveUse

AnalyseArrange Breakdown CombineDesignDetectDevelopDiagram Differentiate DiscriminateDissectExamineIllustrateInferInvestigateObserveOutlinePoint outRelate, RelationshipSelectSeparate , SubdivideUtilize

Categorize CombineCompileComposeCreateDesignDeviseGenerateInventImagineModifyOrderOrganizePlanRearrange Reconstruct ReorganizeReviseSummarize TransformSpecify

AppraiseAssessCompareConcludeContrastCriticize , CritiqueDebateDeduceDetermineDisproveEvaluateGradeInterpretJudge , JustifyMeasureOpinionProveRank, RateRecommendSupportTest

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

12

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

13

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

WORD CLOUDS - TAGXEDO.COM and WORDLE.NET

14

LEAVING CERTIFICATE ACCOUNTING

TOPIC: DOUBLE-ENTRY BOOKKEEPING WEEK(S):Differentiated

Expected Learning Outcomes

The students will be able to do the following:

Syllabus

OBJECTIVE: To introduce students to accounting records, source documents, double-entrybookkeeping and the trial balance, distinguish between capital and revenue, accruals andprepayments, taxation and depreciation and appreciation.

General LiteracyComprehension, writing, oral language strategies

NumeracyLanguage, estimation,

problem solving strategies

Revision&

Assessment

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

15

Be aware of need for accounting records

Know the source documents and day books (including journal)

Double-entry bookkeeping and the trial balance

Distinction between capital and revenue

Value-added tax and statutory deductions

Accruals, prepayments and provisions

Depreciation and appreciation.

Use accounts to calculate profit and loss account and balance sheet

Interpret ledger entries and balances

Book pageWorkbook pageWorksheetshttp://goo.gl/G8bnumPDST Powerpoints etc.pdst.ie/node/2335http://goo.gl/TZPRinhttp://goo.gl/t2dzRV

utube clip Rap by Colin Doddshttp://goo.gl/W6ozxlVideo on DepreciationStraight Linehttp://goo.gl/zBD4bGhttp://goo.gl/njskLn

KWL creator

PDST Accounting StudyStack (on-line games)Q & A using Bloom’s promptsJargon busterhttp://goo.gl/Ejn22J

Think-pair-shareMy Little Book

Student generated keyword posters created using Google image search

Revision resourcesExam outcome verbsClass testsPDSThttp://goo.gl/ZOjt6t

Exam questionshttps://www.examinations.iehttp://goo.gl/170E0q

HL Questions by Topic from East Glendalough School

STUDYCLIX HL AccountingSTUDYCLIX OL Accounting

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have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

16

LEAVING CERTIFICATE ACCOUNTING

TOPIC: WEEK(S):BANK RECONCILIATION STATEMENT AND CONTROL ACCOUNTSDifferentiated

Expected Learning Outcomes

The students will be able to do the following:

Syllabus

OBJECTIVE: To enable students to understand the reasons why bank reconciliation statements are prepared. To introduce students to control

accounts.

General LiteracyComprehension, writing, oral language

strategiesNumeracy

Language, estimation, problem solving strategies

Revision&

Assessment

Understand how differences in bank information and business information arise and hence the need for bank reconciliation statements

Be able to compare bank statement and bank account enter missing information into each

Be able to deal with errors made by bank and by business

Book pageWorkbook pageWorksheet

Videohttp://goo.gl/993Z9w

Trinity Language Initiative Unit 5 http://goo.gl/cwJ88rKWL creatorPDST Accounting StudystackQ & A using Bloom’s prompts

Think-pair-shareTurn to your neighbour summariesRead and explain pairsAnticipation guideStudent generated keyword posters

Revision resourcesExam outcome verbsClass tests

http://www.examinations.ie

www.studyclix.ieStudy clix Bank reconciliationhttp://goo.gl/993Z9w

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

17

Be able to prepare a bank reconciliation statement

Show an understanding of the information revealed by this process (HL).

Understand the need for control and the importance of information relating to debtors and creditors being available quickly and easily, particularly as a business expands

Be clear about where information for control accounts comes from and be able to make the entries

Be able to find credit sales and credit purchases through control accounts and understand how control accounts may have both opening and closing debit and credit balances

Understand contra entries - how they arise and how they are entered

Be able to reconcile total debtors or creditors with control account balances (HL).

Control accountshttp://www.egs.ie/accountancy/scoilnethttp://goo.gl/iQk7wC

created using Google image searchWordlehttp://goo.gl/ATL747 ESG Resources Topic by

topic OLhttp://goo.gl/alBKHD

HL

http://goo.gl/tzlolT

PDST Theory in accounting

http://goo.gl/UAffAA

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have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

18

LEAVING CERTIFICATE ACCOUNTING

TOPIC: SUSPENSE ACCOUNTS WEEK(S):Differentiated

Expected Learning Outcomes

The students will be able to do the following:

Syllabus

OBJECTIVE: To enable students to understand the limitations of trial balance and errors which are revealed and not revealed by the trial balance. The use of

suspense accounts and correction of errors and effects on net profit and balance sheet.

General LiteracyComprehension, writing, oral language

strategiesNumeracy

Language, estimation, problem solving strategies

Revision&

Assessment

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

19

Understand the need for suspense accounts so that final accounts can be proceeded with and able to differentiate between errors

Be able to correct all errors through the journal and post to the ledger

Be able to open suspense account, enter opening balance (if given) and make appropriate entries to correct errors, thereby closing the suspense account

Understand which errors affect the net profit and which affect the balance sheet

Be able to calculate correct net profit, taking errors into account

Be able to prepare a statement of corrected net profit and a corrected balance sheet, taking errors into account (HL).

Book pageWorkbook pageWorksheet

Hand out VideoQuestionshttp://egs.ie/accountancy/suspense

Trinity Languages Initiative Unit 1KWL creator

PDST Accounting Studystack

Q & A using Bloom’s prompts

Think-pair-shareTurn to your neighbour summariesRead and explain pairs

Anticipation guideStudent generated keyword posters created using Google image search

Revision resourcesExam outcome verbsClass tests

www.examinations.ie

www.studyclix.ie

Studyclix HL Suspensehttp://goo.gl/1gO0cUStudyclix OL Suspensehttp://goo.gl/CFnhik

Topics and exam questions East Glendalough

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20

LEAVING CERTIFICATE ACCOUNTING

TOPIC: CLUB ACCOUNTS/FARM ACCOUNTS/SERVICE ACCOUNTS WEEK(S):Differentiated

Expected Learning Outcomes

The students will be able to do the following:

Syllabus

OBJECTIVE: To enable students to understand the relationship between principal parties in business and their dynamic nature

General LiteracyComprehension, writing, oral language

strategiesNumeracy

Language, estimation, problem solving strategies

Revision&

Assessment

be able to set up a simple system of record-keeping

understand thoroughly the sources of given data

be able to prepare an analysed receipts and payments account from given datahave a thorough understanding of the various expenses and gains

be able to prepare an accumulated fund or statement of capital

Book pageWorkbook pageWorksheet

Club Accounts for teachers

Club Accounts for Students

Club Accounts/Service Accounts and

Trinity Languages Initiative Unit 1KWL creator

PDST Accounting Studystack

Q & A using Bloom’s prompts

Think-pair-shareTurn to your neighbour summariesRead and explain pairs

Anticipation guide

Revision resourcesExam outcome verbsClass tests

www.examinations.ie

www.studyclix.ie

Club Accounts HL studyclix

Club Accounts OL studyclix

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

21

be able to prepare an income and expenditure account (incorporating adjustments) of Clubs, Associations and Service Firms

be able to prepare a balance sheetbe able to advise the annual general meeting on short and long-term sources of income and other financial matters (HL).

draw up an analysed receipts and payments account

complete a trading and profit and loss account and balance sheet

draw up an enterprise analysis account

make management decisions based on the above (HL)

Incomplete records

Farm Accounts Quiz

Club and Service Accounts EGS resource

Student generated keyword posters created using Google image search

Farm Accounts OL studyclix

Farm Accounts HL studyclix

Service Accounts HL studyclix

Topics and exam questions East Glendalough

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

22

LEAVING CERTIFICATE ACCOUNTING

TOPIC: INTERPRETATION OF ACCOUNTS WEEK(S):Differentiated

Expected Learning Outcomes

The students will be able to do the following:

Syllabus

OBJECTIVE:objective of analysis and interpretation of financial statements

• definition, calculation and role of accounting ratios• users and their interest in accounting ratios

• limitations of ratio analysis• classification of ratios

- profitability and efficiency ratios - working capital ratios

- liquidity/solvency ratios - gearing ratios

- investment ratios• interpreting the findings of ratio analysis

• presentation of reports (HL).

General LiteracyComprehension, writing, oral language

strategiesNumeracy

Language, estimation, problem solving strategies

Revision&

Assessment

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

23

objective of analysis and interpretation of financial statements

• definition, calculation and role of accounting ratios

• users and their interest in accounting ratios

• limitations of ratio analysis • classification of ratios - profitability and efficiency

ratios - working capital ratios - liquidity/solvency ratios - gearing ratios - investment ratios • interpreting the findings of

ratio analysis • presentation of reports (HL). understand the role and

limitations of ratio analysis • be able to calculate ratios and

percentages • be able, at appropriate levels of

ability, to comment on ratios • be able to write reports

commenting on the financial strengths and

weaknesses of a company's trading operations and financial

management of working capital and long term funds (HL).

Book pageWorkbook pageWorksheet

Ratio Analysis pp

Revision Notes Ratio

Follow Me Ratio Resource

Domino Resource Ratio

Ratio Analysis Quiz

Analysis and Interpretation of financial resources quiz

CRH Case Study

Interpretation of Accounts EGS

Trinity Languages Initiative Unit 2KWL creator

PDST Business Studystack (on-line games)Q & A using Bloom’s prompts

Think-pair-shareMy Little Book

Student generated keyword posters created using Google image search

Revision resourcesExam outcome verbsClass tests

Collated SEC exams & marking schemes

Studyclix Hl Questions

Studyclix Ol Questions

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

24

LEAVING CERTIFICATE ACCOUNTING

TOPIC: CASH FLOW STATEMENTS WEEK:Differentiated

Expected Learning Outcomes

The students will be able to do the following:

Syllabus

OBJECTIVE: The student is introduced to• the importance of cash flow statements• the distinction between profit and cash

• the distinction between items that do and do not involve the movement of cash

• the different sources of cash inflows and outflows• the impact of the movement in working capital on cash flows

• the preparation of simple cash flow statements.

General LiteracyComprehension, writing, oral language

strategiesNumeracy

Language, estimation, problem solving strategies

Revision&

Assessment

understand the importance of cash flow statements/data

be able to explain the difference between profit and cash

be able to identify and treat items

Book pageWorkbook pageWorksheet

Cashflow pp

Trinity Languages Initiative Unit 2KWL creator

PDST Business StudyStack (on-line games)

Revision resourcesExam outcome verbsClass tests

Collated SEC exams &

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

25

not involving the movement of cash be able to identify and classify the

sources of cash inflows and cashoutflows

be able to prepare a simple cash flow statement

be able to advise the management on the organisation's financial

position using cash flow statements (HL)

Cashflow statements quiz

EGS Cashflow resources

Q & A using Bloom’s prompts

Think-pair-shareMy Little Book

Student generated keyword posters created using Google image search

marking schemes

HL Questions by Topic from East Glendalough School

STUDYCLIX HL cashflow

STUDYCLIX OL cashflow

LEAVING CERTIFICATE ACCOUNTING

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

26

TOPIC: INCOMPLETE RECORDS WEEK(S):Differentiated

Expected Learning Outcomes

The students will be able to do the following:

Syllabus

OBJECTIVE: To understand why incomplete records arise, the preparation and presentation of final accounts of firms whose records are incomplete using control accounts and profit statements using net worth and mark-up and

margin methods

General LiteracyComprehension, writing, oral language

strategiesNumeracy

Language, estimation, problem solving strategies

Revision&

Assessment

Understand the uses/drawbacks of this system

To prepare final accounts after calculating purchases and sales figures and effects in capital, expenses and gains

To compute net worth at beginning and end of trading period/ to compile statements of profit or loss

To identify and account for accruals and prepayments, to distinguish between and account for private and business expenditure and identify capital introductions

To use ratios, percentages and

Book pageWorkbook pageWorksheetVideo Studyclix:http://goo.gl/PPRh3lhttp://goo.gl/5io8n

Transition Year moduleBusiness Studieshttp://goo.gl/m3dcrv

KWL creator

PDST Accounting Studystack

Q & A using Bloom’s prompts

Think-pair-shareTurn to your neighbour summariesRead and explain pairs

Anticipation guideStudent generated keyword posters created using Google image search

Revision resourcesExam outcome verbsClass testsPDSThttp://goo.gl/ICH6x6http://goo.gl/XyLVLZAccounting Theory Notes

HL Questions by Topic from East Glendalough Schoolhttp://egs.ie/accountancy/ir/Studyclix HL Questionshttp://goo.gl/eMVbWNStudyclix OL Questionshttp://goo.gl/yb4tqP

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

27

given data to compute necessary figures for the preparation in detail of final accounts and balance sheet (HL)

LEAVING CERTIFICATE ACCOUNTING

Don’t forget to visit the PDST website for more information and updates

http://www.pdst.ie/postprimary

Thanks to PDST advisors, local facilitators and associates, teachers, students, PME students, lecturers and the SEC for use of resources. ALL resources are to be used at your own professional discretion. If you

have any resources that you wish to contribute, any comment you wish to make or any alterations you wish to suggest please email siobhanosullivan@pdst.ie

28