Leaving Cert Accounting 2016

The 2016 Leaving Cert Accounting exam paper and official marking scheme, free below as direct PDF links from the State Examinations Commission archive.

Higher Level

Exam Paper Marking Scheme

What's in the 2016 Higher Level paper?

Q1 company final accounts, manufacturing account, suspense account, bank reconciliation · 120 marks
Q2 control accounts, debtors control account, contra entry · 60 marks
Q3 club accounts, receipts and payments, income and expenditure, accumulated fund · 60 marks
Q4 incomplete records, net worth, drawings, goodwill · 60 marks
Q5 interpretation of accounts, ratio analysis, gearing · 100 marks
Q6 correction of errors, suspense account, corrected net profit, journal entries · 100 marks
Q7 published accounts, revaluation, contingent liability, tangible fixed assets · 100 marks
Q8 overhead apportionment, job costing, absorption rate, cost allocation · 80 marks
Q9 budgeting, cash budget, production budget, raw materials budget · 80 marks

Ordinary Level

Exam Paper Marking Scheme

What's in the 2016 Ordinary Level paper?

Q1 final accounts, company accounts, balance sheet, depreciation · 120 marks
Q2 control accounts, debtors control, creditors control · 60 marks
Q3 company accounts, profit and loss appropriation, balance sheet · 60 marks
Q4 tabular statement, assets and liabilities, sole trader · 60 marks
Q5 interpretation of accounts, ratios, return on capital employed · 100 marks
Q6 cash flow statement, operating activities, net debt · 100 marks
Q7 farm accounts, enterprise analysis account, balance sheet · 100 marks
Q8 marginal costing, break-even, margin of safety · 80 marks
Q9 cash budgeting, budgets · 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.