JUNIOR CYCLE BUSINESS STUDIES


crowdfunding 249–50, 252–3 CSO Household Budget Survey 52 current accounts 69–72 current expenditure 245 current liabilities 329


— D —


debit cards 71 debt 101, 104–5 debtors 238 deductions 29–30


demand 352–6, 364–5 law of demand 352–3 demand curve 353–6 deposit accounts 84, 88


Deposit Interest Retention Tax (DIRT) 86


depreciation 309–10 direct debit 72


Directive on Consumer Rights (2014) 111–12 distance selling 111 dividend 14, 224


— E — e-commerce 45


economic cycle 400–1 boom 401, 402 recession 401 recovery 401 slump 401


economic growth 384–5, 402–3 economic growth rate 384 economic indicators 378–9 economic policy 432–41 economic resources 337–8 capital 338


distribution in a mixed economy 342–3


enterprise 338 labour 338 land 337 scarcity of 339–40


economic systems 340–1 controlled economy 340, 342–3 free economy 340 mixed economy 341


economics 336–7


economy 336 the government’s role in 366–8 the Irish economy 341–2, 388–9 and job skills shortages 346–7 open economy 410–11


electronic data interchange (EDI) 264


444 embargoes 414


employee rights and responsibilities 159–60 employees 152


employer rights and responsibilities 159 employment 151–3, 155, 157 employment rate 381–2 enterprise 338


and the community 172 cultural enterprise 174–5 and the economy 173 and entrepreneurs 171 financial enterprise 174 government support of 368 social enterprise 175 and society 174–5


entrepreneurs 168–9, 178–9


characteristics and skills of 169–70


and enterprise 171 and the Irish economy 173 role in an organisation 171 support for 173


entrepreneurship 174


Environmental Protection Agency (EPA) 404 ethics 121 European Commission 424


European Consumer Centre (ECC) Ireland 113


European Economic and Monetary Union (EMU) 424


European Parliament 424


European Union (EU) and consumer rights 111–12 Council of Ministers 424


economic advantages of membership 425


economic disadvantages of membership 425–6


formation of 422–3 the main institutions 423–4 research funding 430–1 the single market 424


social impact of membership 426–7


eurozone 427–8 exchange rates 73


expenditure 36–45 discretionary expenditure 40 fixed expenditure 39 irregular expenditure 40 priorities 37 recording 41


exports 411–12 — G — general ledger (GL) 282–7


Generation Awake campaign 128–9


global business 3–4, 119, 416– 17, 420–1


global trade 415–16 globalisation 119–20


government and job creation 368 and the national budget 371–3


and protection of natural resources 368


and regulation of the economy 367–8


role in the economy 366–8 and support of enterprise 368


and sustainable development 404–5


and tax collection 368, 376–7


government expenditure 370–1 government income 369, 370–1 grants 13, 248 graphs 8


gross domestic product (GDP) 383


gross national product (GNP) 383 gross pay 27–8 guarantee 109 guarantor 96


— F —


Fairtrade 123 feedback 5


final accounts adjustments 319 combined final accounts 318 financial analysis of 324–33 income statement 1 294–305 income statement 2 306–13


and performance assessment 331


statement of financial position 314–23


financial cost 37 financial needs 17–18 financial service providers 68–81


Financial Services Ombudsman 112


financial services regulation 76–7 fixed assets 236, 283 food labels 107–8 foreign currency exchange 73 franchise 227–8, 232–3


INDEX


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