Leaving Cert Accounting 2023

The 2023 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 2023 Higher Level paper?
  • Q1 final accounts, sole trader, company final accounts, trading profit and loss account · 120 marks
  • Q2 incomplete records, trading profit and loss account, double entry · 60 marks
  • Q3 creditors control account, control accounts, schedule of creditors · 60 marks
  • Q4 tabular statement, revaluation, depreciation · 60 marks
  • Q5 interpretation of accounts, ratio analysis, liquidity, solvency · 100 marks
  • Q6 published accounts, company accounts, tangible fixed assets, contingent liability · 100 marks
  • Q7 service firm, club accounts, receipts and payments account, profit and loss account · 100 marks
  • Q8 marginal costing, absorption costing, break-even, high-low method · 80 marks
  • Q9 budgeting, cash budget, budgeted profit and loss account · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2023 Ordinary Level paper?
  • Q1 final accounts, sole trader, company accounts, balance sheet · 120 marks
  • Q2 service firm, income and expenditure account, statement of capital · 60 marks
  • Q3 depreciation, revaluation, fixed assets, ledger accounts · 60 marks
  • Q4 control accounts, debtors, creditors, ledger · 60 marks
  • Q5 interpretation of accounts, ratios, profitability, liquidity · 100 marks
  • Q6 cash flow statement, reconciliation, net debt · 100 marks
  • Q7 farm accounts, enterprise analysis account, balance sheet · 100 marks
  • Q8 absorption costing, overhead absorption rate, job costing, selling price · 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.