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Accounts

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Manual and Computerised Accounts
FETAC Level 5 B20001


Duration: 10 Days
Total Hours: 8 hours x 10
Training Body: St Colman's Training Centre
Includes: Trainer Fees, Training Manuals, FETAC Registration & Certificates, Exam Fees & External Authenticate Room & equipment hire.

The aim of the Manual & Computerised Accounts Course is:

  • To develop an understanding of the principles of accounting
  • To understand a range of accounting terms and ratios
  • To be able to carry out a range of accounting procedures
  • To be capable of preparing financial statements both manually and computerised


Principal Areas of Study

Accounting Principles

  • Explain the principles of double entry bookkeeping
  • List the books of prime entry
  • Define: assets, liabilities, debtors, creditors, capital.
  • Define: shareholder, share capital, dividend and debenture
  • Distinguish: sole trader, partnership, limited company
  • Summarise a range of accounting standards
  • Outline the role of the auditor
  • Explain the purposes of financial forecasts and budgets


Accounting Practice

  • Process the following adjustments; accruals, prepayments, depreciation, bad debts
  • Calculate depreciation using a range of methods
  • Value stock using a range of methods
  • Extract a Trial Balance
  • Prepare: a debtors and creditors control account, and a bank reconciliation
  • Produce a profit and loss account for: sole trader, partnership, limited company
  • Produce a balance sheet for a sole trader, a partnership
  • Calculate a range of ratios for: liquidity, profitability, efficiency
  • Complete budgets and forecasts


Computer Principles

  • Computer Systems in an accounts environment
  • Hardware and Software / Operating Systems / File Management
  • Computerised versus Manual Accounts
  • Data Accuracy, Security and Confidentiality
  • Antivirus Protection Software
  • Data Protection Act


Computerised Practice

  • Set up company parameters
  • Enter opening balances /enter budget figures
  • Extract variances between actual and budget figures
  • Transactions: Sales, Purchases, Returns, Payments, Receipts
  • Process correction of errors, contra entries
  • Process adjustments: accruals, prepayments, depreciation, bad debts & stock adjustments
  • Reconcile Bank account with Bank Statement
  • Extract Trial Balance
  • VAT Returns; Bi-monthly and Annual
  • Financial Statements; Trading Profit and Loss account, Balance Sheet
  • Copy of back-up data files / Restore Data Files


Assessment
Students take Two Assignments = 60%
Practical Assignments Examination = 40%

Requirements
Participants should have a good working knowledge of computers and a basic understanding of manual accounts.

Click on the link below to view or download the complete FETAC module descriptor

http://www.fetac.ie/modules/b20001.pdf

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Manual and Computerised Payroll
FETAC Level 5 B20138

Duration: Every Thursday evening from 6.00 to 9.00pm for 12 weeks starting on 7th April 2011.
Training Body: St Colman's Training Centre

Includes: Trainer Fees, Training Manuals, FETAC Registration & Certificates, Exam Fees & External Authenticate Room & equipment hire.

Course Aim

The aim of the Manual & Computerised Payroll Course is:

  • To acquire the knowledge and skills to use both manual and computerised payroll systems
  • To understand the essential and appropriate terminology associated with personal taxation
  • To appreciate the importance of accuracy and security in preparing and maintaining payroll records
  • To acquire the knowledge and understanding of how the cumulative, emergency and temporary tax stems operate.


Principal Areas of Study

Unit 1: Manual Payroll

  • Define Payroll Terms
  • Calculate Employee's Gross Pay
  • Calculate Employee's Net Annual Tax
  • Cumulative, Emergency and Temporary Tax Systems
  • Cumulative tax deduction/ emergency/ temporary tax deduction cards
  • Tax Liability
  • Statutory Documents: P45, P60, P30 and P35
  • PRSI
  • Calculate refunds
  • Calculate effects of Budget on an individual's take home pay


Unit 2: Computer Principles

  • Computer System in Accounts Environment
  • Hardware and Software
  • Operating Systems
  • File Management
  • Computerised Payroll versus Manual Payroll
  • Range of Computerised Payroll Packages
  • Data Accuracy, Security, Confidentiality
  • Anti-virus Protection Software
  • Data Protection Act


Unit 3: Computer Payroll

  • Enter Company details
  • Enter Employee's details
  • Enter payment frequency, payment types, non-statutory deductions
  • Process Payroll
  • Edit Employee data
  • Print Payroll Management reports
  • Print relevant statutory document details e.g. P45, P60, P30, P35
  • Update records
  • Save, back-up data, Exit
  • Password Protection


Assessment
Examination (Practical) 50%
Project 50%

This course covers the use of the most commonly used Payroll package Thesaurus Payroll however Sage (Quick pay) & Collsoft can be covered also if requested.

Requirements
Participants should have a good working knowledge of computers and a basic understanding of manual accounts.

Click on the link below to view or download the complete FETAC module descriptor

http://www.fetac.ie/modules/b20138.pdf


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