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Introduction to Accounting Principles
Accounting · 5th Year · Conceptual Framework and Double-Entry Bookkeeping · 1.º Período

Introduction to Accounting Principles

An overview of the purpose of accounting, the role of the accountant, and fundamental accounting concepts.

NCCA Curriculum SpecificationsNCCA Leaving Certificate Accounting Syllabus, Section 1: Financial Accounting - The Conceptual Framework of AccountingNCCA Leaving Certificate Accounting Syllabus, Section 1: Financial Accounting - Accounting Records (Double-entry bookkeeping)

About This Topic

An overview of the purpose of accounting, the role of the accountant, and fundamental accounting concepts.

Key Questions

  1. What is the primary purpose of accounting?
  2. How do accounting concepts guide financial reporting?
  3. Who are the main users of financial information?