Leaving Cert Accounting 2025

The 2025 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 2025 Higher Level paper?
  • Q1 final accounts, sole trader, company accounts · 120 marks
  • Q2 control accounts, debtors · 60 marks
  • Q3 fixed assets, revaluation, depreciation · 60 marks
  • Q4 service firm, income and expenditure · 60 marks
  • Q5 interpretation of accounts, ratio analysis, gearing · 100 marks
  • Q6 incomplete records, final accounts · 100 marks
  • Q7 tabular statement, balance sheet · 100 marks
  • Q8 marginal costing, break-even analysis · 80 marks
  • Q9 budgeting, production budget, manufacturing accounts · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2025 Ordinary Level paper?
  • Q1 final accounts, company accounts, manufacturing accounts · 120 marks
  • Q2 control accounts, debtors, creditors · 60 marks
  • Q3 tabular statement, balance sheet · 60 marks
  • Q4 club accounts, income and expenditure · 60 marks
  • Q5 interpretation of accounts, ratio analysis · 100 marks
  • Q6 cash flow statement, reconciliation · 100 marks
  • Q7 service firm, income and expenditure, balance sheet · 100 marks
  • Q8 absorption costing, overhead absorption · 80 marks
  • Q9 budgeting, production 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.