Leaving Cert Accounting 2020

The 2020 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 2020 Higher Level paper?
  • Q1 final accounts, sole trader, suspense account, bank reconciliation · 120 marks
  • Q2 published accounts, company accounts, revaluation · 60 marks
  • Q3 incomplete records, accruals concept, balance sheet · 60 marks
  • Q4 farm accounts, enterprise analysis, statement of capital, drawings · 60 marks
  • Q5 interpretation of accounts, ratio analysis, stock turnover · 100 marks
  • Q6 correction of errors, suspense account, corrected net profit, balance sheet · 100 marks
  • Q7 service firm, club accounts, receipts and payments, departmental accounts · 100 marks
  • Q8 marginal costing, absorption costing, break-even analysis, high-low method · 80 marks
  • Q9 budgeting, cash budget, production budget, master budget · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2020 Ordinary Level paper?
  • Q1 final accounts, manufacturing account, company accounts, balance sheet · 120 marks
  • Q2 company accounts, profit and loss appropriation, balance sheet · 60 marks
  • Q3 tabular statement, assets and liabilities · 60 marks
  • Q4 service firm accounts, income and expenditure 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 incomplete records, control accounts, trading and profit and loss account · 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.