Leaving Cert Accounting 2024

The 2024 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 2024 Higher Level paper?
  • Q1 company final accounts, manufacturing account, trading profit and loss account, balance sheet · 120 marks
  • Q2 published accounts, profit and loss account, tangible fixed assets, accounting standards · 60 marks
  • Q3 farm accounts, enterprise analysis, statement of capital, incomplete records · 60 marks
  • Q4 depreciation of fixed assets, provision for depreciation account, disposal account, fixed assets · 60 marks
  • Q5 interpretation of accounts, ratio analysis, investment appraisal, shares · 100 marks
  • Q6 cash flow statement, reconciliation, operating profit, abridged profit and loss account · 100 marks
  • Q7 correction of errors, suspense account, journal entries, corrected balance sheet · 100 marks
  • Q8 flexible budgets, marginal costing, breakeven analysis, stock valuation · 80 marks
  • Q9 budgeting, cash budget, production budget, variance analysis · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2024 Ordinary Level paper?
  • Q1 final accounts, sole trader, manufacturing account, balance sheet · 120 marks
  • Q2 farm accounts, enterprise analysis account, capital · 60 marks
  • Q3 bank reconciliation, adjusted bank account · 60 marks
  • Q4 company accounts, profit and loss appropriation, balance sheet · 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.