Leaving Cert Accounting 2026

The 2026 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 2026 Higher Level paper?
  • Q1 company final accounts, manufacturing account, final accounts · 120 marks
  • Q2 cash flow statement, solvency · 60 marks
  • Q3 club accounts, accumulated fund, income and expenditure account, bar trading account · 60 marks
  • Q4 control accounts, creditors control account, schedule of creditors · 60 marks
  • Q5 interpretation of accounts, ratio analysis, debenture holders, gearing · 100 marks
  • Q6 published accounts, notes to the accounts, contingent liability, revaluation of fixed assets · 100 marks
  • Q7 correction of errors, suspense account, corrected net profit, corrected balance sheet · 100 marks
  • Q8 job costing, overhead apportionment, overhead absorption rate, selling price · 80 marks
  • Q9 budgeting, production budget, raw materials budget, cash budget · 80 marks

Ordinary Level

Exam PaperMarking Scheme
What's in the 2026 Ordinary Level paper?
  • Q1 final accounts, sole trader, company accounts, adjustments · 120 marks
  • Q2 correction of errors, suspense account, journal entries, corrected net profit · 60 marks
  • Q3 farm accounts, enterprise analysis account, statement of capital · 60 marks
  • Q4 incomplete records, net worth, statement of capital, profit or loss · 60 marks
  • Q5 interpretation of accounts, ratio analysis, acid test ratio, return on capital employed · 100 marks
  • Q6 cash flow statement, operating activities, net debt · 100 marks
  • Q7 club accounts, accumulated fund, bar trading account, income and expenditure account · 100 marks
  • Q8 marginal costing, break-even, margin of safety, contribution · 80 marks
  • Q9 cash budget, budgeted balance sheet, budgeting · 80 marks

Revise Accounting by topic

Final Accounts of a Sole TraderCompany Accounts & Published AccountsFixed Assets: Depreciation, Revaluation & DisposalSpecialised & Non-Trading AccountsIncomplete Records & Tabular StatementsCorrection of Errors & Suspense AccountsControl Accounts & Bank ReconciliationInterpretation of Accounts (Ratio Analysis)Cash Flow StatementsCosting (Management Accounting)Budgeting (Management Accounting)
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Questions come from the official State Examinations Commission papers. Every link opens the original PDF on examinations.ie.