Index


Index A


accounting accounts


basic accounts cash accounts depreciation final accounts general ledger


not-for-profit organisations


PEARLS problems


T accounts trial balance


actuary advertising Aer Lingus


Allied Irish Bank (AIB) Amazon


animal welfare


Apple apps


assessor assets


assurance


automated teller machines (ATMs)


B bad debts


balance of payments balance of trade


bank charges


bank statements bank transactions banks


bar codes barter


basic pay


benefit-in-kind (BIK) Bezos, Jeff


black economy bloggers/blogs bonus


bookkeeping


see also accounting; accounts Bord Bia


256


421–3, 424, 425, 427


Bank of Ireland (BOI)


420–1, 424, 425, 427 82 77


bank overdraft (BO) 59, 62, 63, 72, 81, 83, 155, 317, 322 79–80 60


77, 78, 84 129, 143 425


115, 116, 120, 121 16, 109, 110 165 380


165, 204, 211, 236 36


45, 323 417, 422, 424


261–2 262–3


263–79 264–7


295–6, 301


280–300, 301 270–2, 279


income statement 281–9, 297–8, 301, 331


298–300 279 309


statement of financial position (SFP) 289–94, 297–8, 301, 331 279


272–3, 279 see also analysed cash book (ACB) 100, 101, 103


Advertising Standard Authority for Ireland (ASAI)


208, 210, 211–13, 214 137, 144


238, 345, 346, 401 77


165, 185, 201, 208


analysed cash book (ACB) 43, 44, 51–61, 62, 63, 64, 268–9, 273–8 140


annual equivalent rate (AER) annual percentage rate (APR)


70, 82


82, 156, 381–2, 394


128, 211, 226, 415, 416


232, 233, 236, 237, 238, 338 97, 100, 101, 103 5, 10, 36


92, 100, 101 77, 78, 82, 121


borrowing


67, 71–4, 76, 78, 81, 84, 128, 155, 156, 157


brainstorming 168, 176, 177, 205, 460 brands Brexit


128, 214


broadband Budget Day budgets


building societies


business documents credit note debit note


delivery docket E&OE


invoice


letter of enquiry order


payment quotation receipt


C capital


capital acquisitions tax (CAT)


capital expenditure


cash accounts balancing


key principles cash book


caveat emptor CE mark


celebrity endorsement Central Bank of Ireland


Central Statistics Office of Ireland (CSO)


channels of distribution charities charts choice


and scarcity 331, 342, 350


113, 121, 123, 409 36, 406, 409


capital gains tax (CGT) 110–11, 123, 409 capitalism cash


177 63, 322


layout of cash account simple cash accounts


44–61, 62, 64, 264–7 47–50 64 45


45–7 43, 63, 64


see also analysed cash book (ACB) cash flow


310–15, 322, 331 144


central processing unit (CPU)


434, 441, 442 210, 212 144 238


213, 394


208, 213, 214 174


34, 35, 36, 37, 232 7–8, 9, 11, 338–9 338, 349, 351


circular flow of income 346–8, 349, 351 Citizens’ Information Board


144


classroom-based assessment (CBA) (1) business in action (2) presentation


assessment task (AT) final examination cloud computing co-operatives Coca-Cola


459–62


463–4, 468 465–8


469–74


234, 237, 238 173, 176, 177


Collison, Patrick and John


128, 200, 209, 210, 211 167


data presentation databases debentures debit card debt


debt/equity ratio debtor


186, 423, 431, 438–40 138, 232, 237, 238 400


38, 322, 409


see also government budget; household budget


77, 84 242–57


251, 255, 256, 257 252, 255, 256, 257 248, 255, 256, 257 249, 252, 255, 256 249, 255, 256, 257 245, 255, 256, 257 247, 255, 256, 257 250, 256, 257


statement of account business ownership business plan


246, 255, 256, 257 254, 255, 256, 257 253, 255, 256 171–3, 176, 178 326–30, 331


commission


Commission for Regulation of Utilities (CRU)


community development community enterprises compensation competition


Competition and Consumer Protection Act (2014)


Competition and Consumer Protection Commission (CCPC)


compound annual rate (CAR) compound interest


computer-aided


manufacturer (CAM) consumer agencies


Consumer Protection Act (2007)


consumer responsibilities consumer rights


consumers contract


contract of employment COPE Galway corporate social


responsibility (CSR) corporation tax (CT)


Covid-19


and emissions’ decrease and EU budget and face masks


and the Irish economy and online shopping and travel


credit cards


credit transfer (CT) credit unions


creditor creditworthiness D


32–4, 35 233, 238 308, 317


58, 60, 62, 82 36


308–9 250, 301, 322 473 Consumer Price Index (CPI)


233, 238, 369 137–9, 146 377, 394


130, 132–3


134–7, 145, 146


130, 145, 146


128–9, 139–40, 143, 144, 146, 357–8, 440 144


183, 195 186


226, 227


121, 409, 425, 439, 442


10, 29, 59, 165, 182 140 431


167, 281, 361 451–2


6, 142, 174 89, 355


and unemployment 153, 156, 339, 376 and working from home


224 58, 60, 72, 82


60, 62, 63, 81, 253, 256


77, 78, 84, 173, 177 301, 322


82, 250, 256


cultural enterprises 170, 176, 177, 178 current accounts customs duties


78, 81, 84, 177 112, 123, 409


Commission for Communications Regulation (COMREG)


Common Agricultural Policy (CAP) community


36, 116, 121 137, 138 137, 139 225, 226 225


431 174


93, 97–8, 100 356, 368


130, 133


133, 137, 144 82 70


computer-aided design (CAD) 233, 238, 369


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