National Diploma in Business Studies in Accounting
Course Objectives:
	The objectives are to provide a student with:   the accounting skills needed to secure employment in finance. a practical knowledge of computerised accounting systems a solid base for further study in the accountancy discipline the possibility of Professional exam exemptions.
Entry Requirements:
	The entry is based on a student holding a National Certificate in Business Studies passed at Merit level or better. Special consideration may be given to mature students and to students with post-certificate work experience. Places are not guaranteed and are subject to availability and demand. Students in this latter category are likely to be called for interview in order to ascertain suitability.
Job Opportunities:
	This Diploma is a specialised course with a heavy emphasis on the financial aspects of business. The job opportunities relate to this orientation, but many students see this as a path towards a Professional Accountancy qualification, particularly the C.I.M.A. course where generous exemptions are granted. The job descriptions include: Credit Controller Assistant Accountant Bank Official Clerical Officer Trainee Accountant Junior Accountant
Course Outline:
	National Diploma studied over one academic year on a full time basis.
Five mandatory plus one elective needed Subject Duration Status Content Auditing 100 Hours M The audit environment, auditor engagement, audit planning, gathering audit evidence, related responsibilities, fraud, audit completion, audit reporting. Business Information Systems 3 100 Hours M Introduction to information systems, social impact of I.S., ethical considerations, information technology, hardware, networks, software, operating systems, application software, data management, database, telecommunications, electronic commerce, developing I.S., management decision making. Company Law 130 Hours M Company Law as related to Business Organisations, Formation of a company, Management and administration, Shareholders, meetings, reporting, insider dealings, capital auditing, receivership and liquidation. Partnerships, their formation relationships and dissolution. Financial Accounting 3 130 Hours M The theoretical, legal and institutional framework, Company Accounts, Partnership Accounts, Specialised Accounts, Interpretation, Computerised Accounting. Management Accounting 1 130 Hours M Review of cost accounting, product and service costing, integrated and interlocking accounting systems, information for decision making, information for planning, information for control. Human Resource Management 100 Hours E Overview of HRM activities, HRM planning, job analysis, recruitment, selection, induction, managing performance, training and development, rewarding employees, employee relations, safety, health & welfare at work, patterns of work. Operations Management 100 Hours E Strategic role and objectives of operations, design of products/services, production design and planning, inventory, raw material supply, MRP & JIT, quality, operations improvement. Basic Taxation Principles 130 Hours E Taxation theory and structure, administration, Income Tax, Capital Gains Tax, Corporation Tax, Value Added Tax.
Possibility of Further Study:
	Students who gain a Merit may continue their study on the Bachelor of Business studies in the IT Sligo. Universities will, in general, take Merit Diploma students into year 2 of a Business Degree.
Professional Exemptions:
	Certified Public Accountants (CPA) – All subjects of Formation 1 Level Association of Certified Chartered Accountants (ACCA) – A Merit Grade needed (Minimum 55% average) to obtain exemptions in ACCA papers 1 to 4 Chartered Institute of Management Accountants (CIMA) – All of stage 1 exempted together with the subjects Financial Accounting and Operational Cost Accounting from stage 2 (These are currently under review by CIMA for their new course structure). To view CIMA 2001 exemptions click here Institute of Chartered Accountants in Ireland – A Merit Grade needed to be exempted from all of Professional level 1 exams. NOTE: These exemptions are currently under review. Please check with the Professional Body for updates to these exemptions
Fees & Grants:
	There are no fees for EU students taking this course for the first time ESF, Local Authority and VEC grants are available for this course subject to the usual regulations and means test.
Application Procedure:
	All applications for Diploma Courses are through the College Admissions. The deadline is April 1st of the year in which you are seeking admission. For overseas students the deadline is December of the year prior to that of admission. Application forms are available from: Admissions Office Institute of Technology, Sligo Ballinode, Sligo. Telephone 071-55222 Fax: 071-44096