Leaving Cert Accounting 2021

The 2021 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 2021 Higher Level paper?
  • Q1 final accounts, sole trader, company accounts, manufacturing accounts · 120 marks
  • Q2 tabular statements, balance sheet, adjustments · 60 marks
  • Q3 depreciation, fixed assets, disposal of assets · 60 marks
  • Q4 control accounts, debtors, error correction · 60 marks
  • Q5 interpretation of accounts, ratio analysis, gearing · 100 marks
  • Q6 published accounts, company law, revaluation · 100 marks
  • Q7 cash flow statement, reconciliation, financial analysis · 100 marks
  • Q8 stock valuation, product costing, overhead absorption · 80 marks
  • Q9 flexible budgeting, marginal costing, sensitivity analysis · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2021 Ordinary Level paper?
  • Q1 final accounts, sole trader, company accounts, balance sheet · 120 marks
  • Q2 farm accounts, capital, enterprise analysis account · 60 marks
  • Q3 correction of errors, suspense account, journal, corrected net profit · 60 marks
  • Q4 depreciation, revaluation, disposal of fixed assets, ledger accounts · 60 marks
  • Q5 interpretation of accounts, ratios, acid test ratio, return on capital employed · 100 marks
  • Q6 cash flow statement, operating activities, net debt · 100 marks
  • Q7 service firm accounts, income and expenditure account, capital, balance sheet · 100 marks
  • Q8 absorption costing, overhead absorption rate, job costing · 80 marks
  • Q9 product budgeting, sales budget, production 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.