tailieunhanh - LEAVING CERTIFICATE A CCOUNTING SYLLABUS: Ordinary and Higher Levels

To strengthen the regulatory arrangements essential for the successful implementation of international standards, countries should give greater attention to regulatory preconditions. The relevant international organizations should work together to develop a consensus on a comprehensive framework of principles for the regulation of accounting and auditing, and to support the adoption of such a framework by the competent national authorities. Special efforts should be made to strengthen and leverage the linkages between the various standards and codes that affect the implementation of international accounting and auditing standards (these include those related to the supervision of banking, securities markets and insurance,. | LEAVING CERTIFICATE A CCOUNTING SYLLABUS Ordinary and Higher Levels LEA VING CERTIFICATE ACCOUNTING SYLLABUS Higher and Ordinary Levels 1. Introduction Accounting is a business studies option within the Leaving Certificate programme. It covers aspects of business and social life which are not dealt with in any other subject in that programme. It is concerned with the preparation recording extraction presentation and analysis of financial information for the purpose of making economic decisions. The subject has a dual role in education in that it has both a practical and theoretical aspect which are totally inter-linked throughout the syllabus. It is a form of communication with specific language and techniques which equips students for many areas of everyday financial business and social life. Accounting has become an important part of young people s education not just for socio-economic reasons but also because of the ever-increasing involvement of citizens in various roles in the running of clubs societies and businesses of all types. As a subject Accounting promotes the personal development of the individual as outlined in the Rationale section of this document. In particular personal initiative and enterprise are developed by the problem-solving focus of the programme. While the course has been designed to follow on from the Junior Certificate Business Studies provision has been made within it for well-motivated and mature students to study the subject on entering the Leaving Certificate programme without the benefit of that background. The course is designed to cater for the present while being flexible as regards future developments. It is of particular importance that the accounting education offered in this course to students is appropriate to their abilities needs and interests and that it reflects the broad nature of the subject and its potential for enhancing student development. 2 Rationale for Leaving Certificate Accounting