This module provides an overview of the learning objectives and an introduction to book keeping.
Nominal and Personal Ledgers
This unit focuses on the purpose and structure of the Day Books.
The Cash Book & Petty Cash Book
Here we look at the two column and three column cash book layout and also concentrate on the Petty cash book. The procedure and process for updating both books are covered and the process of updating ledgers.
This unit deals with recording of journal entries such as purchase fixed assets on credit, depreciation, bad debt write offs, credit control, the interest charged to debtors, drawings by owner ( other than cash).
The Trial Balance
Here you will learn about the method used to extract a Trial balance. The various methods to correct errors will be demonstrated and the idea of stock control and purpose of control accounts will be discussed.
We look at the various reconciliations that are completed periodically - bank reconciliation and debtors and creditors ledger reconciliations.
Understand and apply the techniques learnt to produce accounts using the industry-standard accounting software Sage. Comparisons are made between manual and computerised systems and various scenarios illustrate the procedures for the setup and updating of a computerised accounts system.
Unit 1: This unit provides an overview of the overall operation of payroll taxation in Ireland. It introduces students to the terminology used and overall calculation of pay and taxation issues including an examination of various credits and reliefs.
Unit 2: Employment Legislation in Ireland - here we introduce the essential elements of Employment law in operation in Ireland.
Unit 3: Revenue administration and ROS which outlines how the PAYE system is operated by each employer under the management of the Revenue Commissioners.
Unit 4: PAYE System and Operation examines the PAYE system in operation and the calculation of operation of PAYE. Particular attention is given to the completion of the Tax Deduction Card system.
Unit 5: Operation of PRSI System and Calculation examines the calculation and operation of PRSI. Rules and regulations in deducting PRSI and an introduction into what entitlements certain contributions bestow.
Unit 6: Operation Of USC and Calculation looks at the way USC is calculated and deducted.
Unit 7: Payments and Deductions and calculating Net Pay examines the various statutory and non-statutory payments and deductions. It also deals with Benefits in Kind scenarios.
Unit 8: Computerised Payroll using Sage Payroll applies the techniques learnt in a computerised system. Practical examples in carrying out a payroll using the industry-standard sage payroll software. Comparisons will be made between manual and computerised systems of payroll calculations.
This course is designed to enable you to develop your career with many opportunities in the field of accounting, finance and payroll or progress to further or higher education
Learn 100% Online
You can now up-skill or re-skill from the comfort of your own home with an industry-experienced professional who will provide you with inspirational lectures and all the support materials you need to achieve your goals.
Open to all with an interest in bookkeeping and payroll and those seeking a change in career.
Continuous Assessment and end of course examination.
To secure a place on this course a non-refundable deposit of €75 applies and the remainder paid in instalments. You have the flexibility of using our online payment facility to manage your course payments at any time, from the comfort of your own home.
|1st Instalment: €410||02/10/21|
|2nd Instalment: €410||09/11/21|