Listed below are details of the PowerPoint presentations which are available for Business Studies, Accountancy and Economics.
Accountancy - Bookkeeping
Topics covered with over 220 slides include:
An Introduction – an overview of the accounting records covering: the books of prime entry, the nominal ledger, control accounts, the trial balance, the paper trail of purchase and sales invoices, the profit and loss account and the balance sheet.
Double entry bookkeeping – this presentation introduces the concepts of debits, credits, brought and carried forward balances and “T” accounts.
Capital and revenue items – the important distinction between revenue and capital items is highlighted in this presentation, including the effect of both on profit.
Value added tax – the concept of value added tax is explained including different rates and how value added tax is calculated. The accounting treatment of value added tax on purchases and sales is covered, along with credit notes on purchases received and issued. This presentation also covers the accounting treatment of payments of value added tax due, refunds received and fines paid.
Accruals – what accruals are and why we need them are covered first in this presentation. How to calculate accruals is addressed next and finally the accounting treatment of accruals is covered. Under and over accruals are also included.
Prepayments – all the aspects of prepayments which reflect the treatment of accruals are covered in this presentation.
Provisions – the debits and credits required to deal with provisions for bad debts (including VAT) are dealt with, as well as provisions for remedial work on building contracts.
Depreciation – the reason for charging depreciation is discussed, the double entry required to achieve this, its effect on the Profit and Loss Account and Balance Sheet, straight line method and reducing balance method.
Revaluation – the need for revaluation is discussed, the revaluation reserve and the double entry involved with both increases and decreases in values.
Sundry debtors and creditors – debtors and creditors covered include PRSI, PAYE, salaries and wages, provision for credit notes, value added tax, accruals, and prepayments.
Control accounts – the use of control accounts in summarising VAT, PAYE and PRSI is explained along with the debtors’ and creditors’ control accounts. Correcting erroneous entries in control accounts is addressed.
Bank reconciliations – the issue of timing differences, requiring the construction of a bank reconciliation is discussed before an account is given of updating the cash book and then preparing a bank reconciliation.
Suspense accounts – examples of the use of suspense accounts are given, along with clear instructions that a suspense account should never appear in final accounts.
Loan accounts – the treatment of interest accruing in loan accounts is explained, along with the accounting treatment. The difference between capital and interest elements of payments is discussed, as well as the sum of digits and straight line methods of allocating interest over time.
Free – The regulatory framework – An outline of the four predominant regulatory bodies: the Government, the European Union, the accountancy profession and the Stock Exchange.
All of the above Bookkeeping topics on one CD-ROM
(including perpetual site licence) €85
Accountancy - Incomplete Records
Topics covered with over 140 slides include:
Introduction – gross profit, margin, mark-up and goodwill are defined. The control account and cash book method – preparation of a statement of capital, construction of a bank account, construction of a cash account, the debtors’ control account, the creditors’ control account, the profit and loss account, finishing the bank account and final accounts. The balance sheet and mark-up method – opening capital, expenses and gains in the profit and loss account, capital introduced and drawings, completing the balance sheet and completing the trading, profit and loss account.
All of the above Incomplete Records presentations on one CD-ROM
(including perpetual site licence) €60
Business Studies and Economics
- Every presentation includes a full site licence
- All of the Junior Cycle Business Studies presentations are available on one CD-ROM for the reduced price of €80
- All of the Senior Cycle Business Studies presentations are available on one CD-ROM for the reduced price of €80
What is Business Studies? For The Junior Cycle
Over 80 slides. This resource is particularly useful for introducing the topic or for induction lessons. It is a general overview of the Junior Cycle syllabus, covering the business of living, the importance of a strong economy for Ireland, supply and demand, economic awareness, the influences on business, people in business, income and expenditure, finance and its importance, enterprise, production and marketing. €40
The Business of Living - Budgeting For The Junior Cycle
Over 115 slides. Topics covered include matching income with expenditure, sources of income, taxation and deductions, gross and net pay, fixed and irregular expenditure, consumer choices and setting priorities in expenditure, impulse buying, personal and household budgets and the importance of budgeting, planning a budget, comparing a budget with expenditure, surplus/deficit, the reasons for saving and planning savings, accruals and spending. €45
Consumer Education For The Junior Cycle
Over 230 slides. Topics include the concept of being a knowledgeable consumer, consumer choices, consumer rights and consumer protection. Areas discussed include the informed consumer, reasons for protection of the consumer, agencies involved, legislation, procedures for redress, financial services for the consumer, such as forms of money, the use of credit and debit cards, travellers’ cheques and cash dispensers, writing cheques, interpreting a bank statement, financial agencies, and interest on accounts. Also included are the topics of saving, borrowing, being a responsible debtor, lending agencies, rates of interest, collateral, hire purchase and rental, the need for adequate insurance and the basis of insurance. €60
The National Business For The Junior Cycle
Over 235 slides. Topics include basic economic concepts and the economic environment, purpose of the economic system, choice, scarcity and limited resources, inflation and growth, the importance of trade, imports and exports, destination of exports. The student is also introduced to a general business background and to commercial services available for businesses. Also included are forms of ownership of business and the finance that is available to businesses. Cash flow, types of finance, insurance and its importance and communications at work are discussed. The student is also given an introduction to the chain of production, being an employer and industrial relations. €60
Enterprise For The Junior Cycle
Over 210 slides. Topics include an introduction to accounting, financial terms, such as assets and liabilities, the balance sheet and trial balances. Also included are the topics of marketing and distribution, market research, identification of a market, purchase and sale of goods and working out profit. Product development, advertising, promotions, selling techniques and delivery systems are all considered. VAT, stock control, double entry bookkeeping, the trading account and adjustments are also discussed. €60
What is Business Studies? For The Senior Cycle
What is Business Studies contains over 100 slides. This resource is particularly useful for introducing the topic or for induction lessons. Covering the topics of production, profitable business, marketing, people in organisations and a general overview of the course. €35
Introductory Monitoring a Business For The Senior Cycle
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Introductory Monitoring a Business contains over 190 slides. Topics covered include sources of finance, budgets and cash flow forecasts, costs and break even analysis, final accounts, ratios and performance. €55
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Introductory People in Business For The Senior Cycle
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Introductory People in Business contains over 190 slides. Topics include the structure of business, employing people, paying people, motivating people, influencing decisions and communication. €55
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Structure, Control & Organisation For The Senior Cycle
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Structure, Control & Organisations contains over 160 slides. Topics include stakeholders, ownership (sole proprietor, partnership, franchises, limited companies and workers’ co-operatives), aims and objectives, growth and the nature of organisations. €50
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Introductory Marketing For The Senior Cycle
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Introductory Marketing contains over 160 slides. Topics include types of market, the marketing department, analysing the market, the product, pricing, promotion and place. €50
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Production For The Senior Cycle
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Production contains over 100 slides. Topics include the work of the production department, methods and scale of production, efficiency and quality control. €45
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Business Environment For The Senior Cycle
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Business Environment contains over 100 slides. Topics include business activity, economic systems, employment and population and geographical location. €45
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An Introduction to the Structure of a Business For The Senior Cycle
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An Introduction to the Structure of a Business contains over 130 slides. Topics include: what businesses do, what businesses need, classification of business, business objectives and other influences on businesses, including corporate objectives, stakeholders, technological change, social and cultural change. €55
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Management and Communications For The Senior Cycle
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Management and Communications contains over 90 slides. Topics include: operational efficiency (job, batch and flow production), organising production, quality (including the distinction between quality control and quality assurance), stock control and approaches to production (including JIT, Kaizen, TQM and Kanban). €50
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Monitoring a Business For The Senior Cycle
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Monitoring a Business contains over 180 slides. Topics include: classification of costs, profit, contribution, break even analysis, company accounts, ratios, cash flow management, understanding budgets, interpreting variances, cost and profit centres and management accounts. €60
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Marketing For The Senior Cycle
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Marketing contains over 170 slides. Topics include: segmentation, characteristics, size, growth and share, market research, measures of central tendency, measures of dispersion, purpose of market analysis, objectives, niche markets, product life cycle, SWOT analysis, The Boston Growth Model, adding value, marketing, mix, product, price, promotion and place. €60
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Demand & Supply For The Senior Cycle
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Demand & Supply contains over 90 slides. Topics include: markets, the law of demand and the demand curve, the law of supply and the supply curve, equilibrium price, price elasticity of demand and income elasticity of demand, elasticity of supply and cross-elasticity of demand. €50
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People in Business For The Senior Cycle
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People in Business contains over 180 slides. Topics include: management structure and organisation, organisational design, delegation and consultation, motivation theory, practice and incentives, leadership and management styles and human resource management. €60