Leaving Cert Accounting 2019

The 2019 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 2019 Higher Level paper?
  • Q1 company final accounts, suspense account, bank reconciliation, revaluation · 120 marks
  • Q2 control accounts, creditors control account, contra entry · 60 marks
  • Q3 revaluation of fixed assets, ledger accounts, capital and revenue expenditure · 60 marks
  • Q4 tabular statement, revaluation, bank reconciliation · 60 marks
  • Q5 interpretation of accounts, ratio analysis, liquidity · 100 marks
  • Q6 club accounts, receipts and payments, income and expenditure, accumulated fund · 100 marks
  • Q7 cash flow statement, operating profit, non-cash items · 100 marks
  • Q8 overhead apportionment, job costing, absorption rate, cost allocation · 80 marks
  • Q9 budgeting, production budget, raw materials budget, manufacturing budget · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2019 Ordinary Level paper?
  • Q1 final accounts, limited company, trading profit and loss account, balance sheet · 120 marks
  • Q2 incomplete records, net worth, capital, profit or loss · 60 marks
  • Q3 depreciation, revaluation, fixed assets, disposal account · 60 marks
  • Q4 farm accounts, enterprise analysis account, capital · 60 marks
  • Q5 interpretation of accounts, ratios, return on capital employed · 100 marks
  • Q6 cash flow statement, operating activities, net debt · 100 marks
  • Q7 club accounts, accumulated fund, bar trading account, income and expenditure account · 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.