Leaving Cert Accounting 2022

The 2022 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 2022 Higher Level paper?
  • Q1 final accounts, manufacturing accounts, balance sheet · 120 marks
  • Q2 cash flow statement, financial reporting standards · 60 marks
  • Q3 correction of errors, suspense account, trial balance · 60 marks
  • Q4 revaluation of fixed assets, depreciation · 60 marks
  • Q5 interpretation of accounts, ratio analysis, bank loan application · 100 marks
  • Q6 incomplete records, trading profit and loss, accounting concepts · 100 marks
  • Q7 club accounts, income and expenditure, balance sheet · 100 marks
  • Q8 job costing, overhead absorption, manufacturing · 80 marks
  • Q9 budgeting, production budget, variance analysis · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2022 Ordinary Level paper?
  • Q1 final accounts, company accounts, manufacturing accounts · 120 marks
  • Q2 incomplete records, net worth, sole trader · 60 marks
  • Q3 bank reconciliation · 60 marks
  • Q4 tabular statement, sole trader · 60 marks
  • Q5 interpretation of accounts, ratios · 100 marks
  • Q6 cash flow statement, company accounts · 100 marks
  • Q7 club accounts, income and expenditure, bar trading account · 100 marks
  • Q8 marginal costing, break-even, margin of safety · 80 marks
  • Q9 cash budgeting, budgeted balance sheet · 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.