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Course Description
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Course Name
Introduction to Accounting
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Host University
Trinity College Dublin
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Location
Dublin, Ireland
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Area of Study
Accounting
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Language Level
Taught In English
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Course Level Recommendations
Lower
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
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ECTS Credits
5 -
Recommended U.S. Semester Credits2
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Recommended U.S. Quarter Units3
Hours & Credits
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Overview
This module deals with the construction and interpretation of five key financial statements ? the balance sheet, the income statement, the statement of changes in equity, the statement of comprehensive income and the cash flow statement. Underlying concepts relating to matching, income measurement and asset valuation are explored in detail and the principles of sound financial management are developed as the modules progress.
The overall goal of this module is that students obtain a sound understanding of 'money in organisations' and ? more specifically ? learn how to judge (a) whether organisations are performing well and are financially healthy or (b) whether there are weaknesses in their financial performance/financial structure.
Course Disclaimer
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
ECTS (European Credit Transfer and Accumulation System) credits are converted to semester credits/quarter units differently among U.S. universities. Students should confirm the conversion scale used at their home university when determining credit transfer.
Please reference fall and spring course lists as not all courses are taught during both semesters.
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.