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Fundamentals of Accounting (L6, 30 ECTS)





1 Year


Business & Financial Services

Start Date


Course Type

Flexible & Professional



The primary aim of the Certificate in Fundamental Accounting is to introduce bookkeeping and management accounting to those starting their own business or those working in a small or medium business.

What are the entry requirements?

Leaving Certificate or equivalent qualification.

Recognised Prior Learning (RPL) / Special Case Registrations: Prospective applicants who do not meet the entry requirements for the programme detailed above, but who may qualify for admission by meeting certain other equivalent criteria, should submit their application online, upload their most relevant qualifications and then email to request RPL consideration.

ENGLISH LANGUAGE: Applicants who do not have English as their first language must ensure they satisfy English Language requirements. For entry to undergraduate courses, a minimum score of 5.5 in an IELTS exam is required. For postgraduate courses, a minimum of 6.0 is required. It is the responsibility of the applicant to ensure their English proficiency meets these requirements. 

Who can I contact?

What modules will I study?

Fundamentals of Accounting

  • Introduction to Accounting
  • Accounting Procedures and Systems
  • Preparation of Financial Statements
  • Emerging Issues

Accounting for Management Control

  • Introduction
  • Cost and Revenue classification. Nature and purpose of classification
  • Materials: Cost and Control
  • Labour: Cost and Control
  • Overheads: Costs and Control
  • Product/Job, Batch, Process and Service Costing
  • Marginal and Absorption Costing and CVPanalysis
  • Budgetary Control and Reporting
  • Standard Costing and Variance Analysis
  • Emerging Issues

Are there opportunities for further study?

Those who complete the Certificate in Fundamental Accounting will be eligible to apply for an exemption from Professional Accountancy Examinations and may enter the Bachelor of Arts (Hons) in Accounting under TUS's transfer progression policies.

Applicants may also be interested in:

Certificate in Personal and Transactional Taxation (Special Purpose Award Level 8, 30 Credits)

Students will gain exemptions from professional accountancy examinations;


  • Business and Technology
  • Management Accounting
  • Financial Accounting


  • Financial Accounting

What are the career prospects?

  • Professional Accountancy
  • Teaching
  • Finance and Insurance
  • Management and Consultancy

More Information


2 semesters / 12 weeks per semester / Weekly pre-recorded lectures and live tutorials per module;

Semester 1

Fundamentals of Accounting - Thurs 7-8.30pm

Semester 2

Accounting for Management Control - Thurs 7-8.30pm


Students are required to purchase textbooks for their modules. The expected cost is approx. €70 for these materials. Details will be provided on course commencement.

What will the time commitment be?

Each 5 credits will normally equate to approximately 100 Total Learning Hours. Total Learning Hours includes the time you spend in class (lectures, tutorials, practical elements) and the time you spend completing work outside of college. The balance between these two varies by discipline, and by level of study. You should bear in mind that the workload will increase at particular times e.g. when assignments are due.


Each module will be assessed by continuous assessment worth 20% throughout the semester and by a written exam, worth 80%, at the end of the relevant semester. Exams to take place in Moylish/Clonmel (TBC).


Certificate in Fundamentals of Accounting (Special Purpose Award, Level 6, 30 Credits)

Application Deadline


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