Leaving Cert Accounting 2015

The 2015 Leaving Cert Accounting exam paper and official marking scheme, free below as direct PDF links from the State Examinations Commission archive.

Higher Level

Exam PaperMarking Scheme
What's in the 2015 Higher Level paper?
  • Q1 company final accounts, suspense account, bank reconciliation, depreciation · 120 marks
  • Q2 depreciation of fixed assets, ledger accounts, asset disposal · 60 marks
  • Q3 tabular statement, revaluation, bank reconciliation · 60 marks
  • Q4 farm accounts, enterprise analysis account, statement of capital, drawings account · 60 marks
  • Q5 interpretation of accounts, ratio analysis, investment appraisal · 100 marks
  • Q6 cash flow statement, operating profit, reconciliation · 100 marks
  • Q7 incomplete records, accruals concept, control accounts · 100 marks
  • Q8 stock valuation, fifo, flexible budgeting, marginal costing · 80 marks
  • Q9 cash budgeting, budgeted profit and loss account, cash management · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2015 Ordinary Level paper?
  • Q1 final accounts, sole trader, trading and profit and loss account, balance sheet · 120 marks
  • Q2 service firm accounts, income and expenditure account, capital · 60 marks
  • Q3 bank reconciliation, adjusted bank account · 60 marks
  • Q4 correction of errors, suspense account, journal entries, corrected net profit · 60 marks
  • Q5 interpretation of accounts, ratios, return on capital employed, acid test ratio · 100 marks
  • Q6 cash flow statement, operating activities, net debt · 100 marks
  • Q7 incomplete records, control accounts, trading and profit and loss account, balance sheet · 100 marks
  • Q8 absorption costing, overhead absorption rate, job costing · 80 marks
  • Q9 product budgeting, production budget, materials budget, labour budget · 80 marks
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All PDFs open on the State Examinations Commission archive (examinations.ie). ExamAI links to them; we don't host or alter them.