Accounting is a business studies option within the Leaving Certificate programme. It is concerned with the preparation, recording, extraction, presentation and analysis of financial information for the purpose of making economic decisions. It is a form of communication with specific language and techniques which equips students for many areas of everyday financial, business and social life. As a subject, Accounting promotes the personal development of the individual; in particular, personal initiative and enterprise are developed by the problem- solving focus of the programme.
• It develops problem-solving and computational skills and an awareness and recognition of the consequences of error
• It develops skills in the use of figures in business communications, in analysis and in decision-making
• It provides a subject choice for those students who have an aptitude for numerical skills
• It cultivates mental discipline, develops the powers of concentration and fosters critical thinking, logical organisation and orderly presentation
• It facilitates the acquisition of a language which is universally used in communications within the business world and within society at large.
• It links the accounting process with Information Technology.