Leaving Cert Accounting 2017

The 2017 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 2017 Higher Level paper?
  • Q1 sole trader final accounts, suspense account, depreciation, revaluation · 120 marks
  • Q2 cash flow statement, operating profit, gearing · 60 marks
  • Q3 revaluation of fixed assets, ledger accounts, capital and revenue expenditure · 60 marks
  • Q4 departmental final accounts, expense apportionment, sole trader · 60 marks
  • Q5 interpretation of accounts, ratio analysis, users of financial information · 100 marks
  • Q6 service firm, receipts and payments, profit and loss account, accumulated fund · 100 marks
  • Q7 tabular statement, revaluation, bad debts provision, bank reconciliation · 100 marks
  • Q8 marginal costing, break-even analysis, high-low method, sensitivity analysis · 80 marks
  • Q9 budgeting, production budget, raw materials budget, manufacturing budget · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2017 Ordinary Level paper?
  • Q1 manufacturing account, final accounts, balance sheet, company accounts · 120 marks
  • Q2 depreciation, revaluation, disposal of fixed assets, ledger accounts · 60 marks
  • Q3 incomplete records, net worth, profit statement · 60 marks
  • Q4 correction of errors, suspense account, journal, 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 club accounts, accumulated fund, income and expenditure account, bar trading account · 100 marks
  • Q8 absorption costing, overhead absorption rate, job costing, selling price · 80 marks
  • Q9 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.