# Leaving Cert Accounting 2026

> The 2026 Leaving Cert Accounting exam paper and official marking scheme for Higher and Ordinary level. Questions come from the official State Examinations Commission papers; every PDF link opens the original on examinations.ie.

Canonical: https://examai.ie/past-papers/leaving-cert/accounting/2026

## Higher Level

- [Exam Paper](https://www.examinations.ie/archive/exampapers/2026/LC032ALP000EV.pdf)
- [Marking Scheme](https://www.examinations.ie/archive/markingschemes/2026/LC032ALP000EV.pdf)

### What's in the 2026 Higher Level paper?

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

## Ordinary Level

- [Exam Paper](https://www.examinations.ie/archive/exampapers/2026/LC032GLP000EV.pdf)
- [Marking Scheme](https://www.examinations.ie/archive/markingschemes/2026/LC032GLP000EV.pdf)

### What's in the 2026 Ordinary Level paper?

| Question | Topics | Marks |
| --- | --- | --- |
| Q1 | final accounts, sole trader, company accounts, adjustments | 120 |
| Q2 | correction of errors, suspense account, journal entries, corrected net profit | 60 |
| Q3 | farm accounts, enterprise analysis account, statement of capital | 60 |
| Q4 | incomplete records, net worth, statement of capital, profit or loss | 60 |
| Q5 | interpretation of accounts, ratio analysis, acid test ratio, return on capital employed | 100 |
| Q6 | cash flow statement, operating activities, net debt | 100 |
| Q7 | club accounts, accumulated fund, bar trading account, income and expenditure account | 100 |
| Q8 | marginal costing, break-even, margin of safety, contribution | 80 |
| Q9 | cash budget, budgeted balance sheet, budgeting | 80 |

## Revise Accounting by topic

- [Final Accounts of a Sole Trader](https://examai.ie/past-papers/leaving-cert/accounting/topic/final-accounts-of-a-sole-trader)
- [Company Accounts & Published Accounts](https://examai.ie/past-papers/leaving-cert/accounting/topic/company-accounts-published-accounts)
- [Fixed Assets: Depreciation, Revaluation & Disposal](https://examai.ie/past-papers/leaving-cert/accounting/topic/fixed-assets-depreciation-revaluation-disposal)
- [Specialised & Non-Trading Accounts](https://examai.ie/past-papers/leaving-cert/accounting/topic/specialised-non-trading-accounts)
- [Incomplete Records & Tabular Statements](https://examai.ie/past-papers/leaving-cert/accounting/topic/incomplete-records-tabular-statements)
- [Correction of Errors & Suspense Accounts](https://examai.ie/past-papers/leaving-cert/accounting/topic/correction-of-errors-suspense-accounts)
- [Control Accounts & Bank Reconciliation](https://examai.ie/past-papers/leaving-cert/accounting/topic/control-accounts-bank-reconciliation)
- [Interpretation of Accounts (Ratio Analysis)](https://examai.ie/past-papers/leaving-cert/accounting/topic/interpretation-of-accounts-ratio-analysis)
- [Cash Flow Statements](https://examai.ie/past-papers/leaving-cert/accounting/topic/cash-flow-statements)
- [Costing (Management Accounting)](https://examai.ie/past-papers/leaving-cert/accounting/topic/costing-management-accounting)
- [Budgeting (Management Accounting)](https://examai.ie/past-papers/leaving-cert/accounting/topic/budgeting-management-accounting)

## Related

- [Accounting 2025](https://examai.ie/past-papers/leaving-cert/accounting/2025)
- [All Accounting years](https://examai.ie/past-papers/leaving-cert/accounting)