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Leaving Cert Accounting

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General Information

Accounting Leaving Cert

Accounting at leaving cert is a practical subject that helps develop students understanding of business and numerical skills through figures and statistics.
 
The course is concerned with the preparation, recording,presentation and analysis of financial information.
 
The course can be divided up into the following areas:
Conceptual framework of Accounting
Regulatory framework of Accounting (higher level)
Accounting records
Sole traders
Company accounting
Specialised Accounts
Incomplete records
Cash flow statements
Analysis and interpretation of financial statements
Management Accounting
Information Technology and computer applications in accounting

Subject/Course Choice

Accounting is a subject that proves popular for students who have completed Business Studies at Junior Cert Level. This subject is an excellent choice for students who wish to pursue a career in Business or Accounting. Students who do well in this course can expect to be well grounded if they are choosing a course at third level in Commerce, Business Studies, BESS and other business related courses.
 

Did you know!

In 2010 a total of 4543 students took Accounting at Leaving Cert. 2261 girls took Accounting at Leaving Certificate at higher level while 2282 boys did Accounting at Higher Level in 2010.
  • 20.3% of students got an A
  • 31.1% of students got a B
  • 25.2% of students got a C
  • 16 % of students got a D
  • 8.4% of students failed

 

Exam Breakdown

Exam Breakdown Higher Level

    Question 1
  2010 2009 2008 2007 2006 2005 2004 2003 2002
Company   1   1     1   1
Maunfacturing           1      
Sole Trader 1   1   1     1  
    Question 2
  2010 2009 2008 2007 2006 2005 2004 2003 2002
Debtors Control Account       1     1    
Farm Accounts         1        
Tabular Statement   1              
Creditors Control Account     1     1      
Published Accounts               1  
Cash Flow Statements 1                
Depreciation of Fixed Asset                 1
    Question 3
  2010 2009 2008 2007 2006 2005 2004 2003 2002
Revaluation of Fixed Asset   1   1     1    
Cash Flow Statements         1        
Depreciation of Fixed Asset 1         1      
Debtors Control Account               1  
Club Accounts     1            
Correction of Errors / Susp                 1
    Question 4              
  2010 2009 2008 2007 2006 2005 2004 2003 2002
Tabular Statements       1     1   1
Farm Accounts   1              
Published Accounts     1   1        
Service Firms           1      
Creditors Control Account 1                
Revaluation of Fixed Asset               1  
  Question 5                
  2010 2009 2008 2007 2006 2005 2004 2003 2002
Interpretation of A/Cs 1 1 1 1 1 1 1 1 1
    Question 6              
  2010 2009 2008 2007 2006 2005 2004 2003 2002
Service Firms 1     1          
Tabular Statements         1        
Published Accounts   1       1     1
Club Accounts             1    
Cash Flow Statements     1            
Service Firms               1  
    Question 7              
  2010 2009 2008 2007 2006 2005 2004 2003 2002
Incomplete Records   1   1   1   1  
Correction of Errors / Susp. 1   1   1   1    
Club Accounts                 1
    Question 8              
  2010 2009 2008 2007 2006 2005 2004 2003 2002
Stock Valuation and Costing 1                
Product Costing       1       1  
Marginal Costing     1   1   1    
Job Costing   1       1     1
    Question 9              
  2010 2009 2008 2007 2006 2005 2004 2003 2002
Cash Budget 1 1   1     1   1
Flexible Budget         1     1  
Production Budget     1     1      

Exam Breakdown Ordinary Level

Section 1: Financial Accounting (120 marks). Question 1
  2010 2009 2008 2007 2006 2005
Company 1     1 1 1
Maunfacturing   1 1      
Sole Trader            
    Question 2
  2010 2009 2008 2007 2006 2005
Debtors Control Account   1   1    
Farm Accounts            
Tabular Statement 1         1
Creditors Control Account   1   1    
Depreciation and revaluation         1  
Profit and Loss     1      
    Question 3
  2010 2009 2008 2007 2006 2005
Revaluation of Fixed Asset   1        
Company Profit and Loss           1
Service Firm         1  
Correction of Errors / Susp       1    
Bank Reconciliation Statement 1   1      
Depreciation of Fixed Asset    1        
    Question 4
  2010 2009 2008 2007 2006 2005
Tabular Statements     1      
Incomplete Records   1       1
Bank Reconciliation         1  
Club accounts           1
Accounts of a service firm 1          
Section 2: Financial Acc. (200 marks)   Question 5
  2010 2009 2008 2007 2006 2005
Interpretation of A/Cs 1 1 1 1 1 1
    Question 6
  2010 2009 2008 2007 2006 2005
Incomplete Records-Control Accounts 1   1   1  
Club Accounts   1        
Published Accounts            
farm accounts       1    
Tabular Statements            
Service Firms            
    Question 7
  2010 2009 2008 2007 2006 2005
Cash Flow Statement 1 1 1 1 1 1
Section 3: Management Accounting (80 marks).   Question 8
  2010 2009 2008 2007 2006 2005
Absorption Costing   1   1   1
Marginal Costing 1   1   1  
Job Costing            
    Question 9
  2010 2009 2008 2007 2006 2005
Cash Budget   1   1 1  
Flexible Budget            
Production Budget 1   1     1
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