What comes up in Leaving Cert Accounting
We read every question of every Accounting paper from 2017 to 2026 and noted the topics each one needs. Here is the full list, paper by paper and question by question, so you can see exactly where each topic has come up, and so teachers can check the counts printed in our Exam Ready workbooks.
How we count. A topic counts for a question when at least one of its parts can't be answered without it. One question often needs two or three topics.
Every question printed. We count all the questions on the paper, including the ones students could choose to skip.
The years. There were no written exams in 2020: grades were calculated instead. The 2021 and 2022 papers had extra choice because of the pandemic.
A guide, not a prediction. The papers are set fresh each year. Use this to plan revision, not to skip topics.
Higher Level: questions per topic
Each number is how many of that year's questions needed the topic. 87 questions in all.
| 2017 | 2018 | 2019 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Total | |
|---|---|---|---|---|---|---|---|---|---|---|
| Accounting concepts and regulation | 1 | 2 | – | 1 | 2 | 1 | 1 | 1 | 2 | 11 |
| Company final accounts | – | 1 | 1 | 1 | 2 | 1 | 2 | 1 | 2 | 11 |
| Ratios and interpretation | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 10 |
| Budgeting | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | 10 |
| Fixed assets and depreciation | 1 | 1 | 1 | 1 | 1 | – | 1 | 1 | – | 7 |
| Clubs and service firms | 1 | 1 | 1 | – | 1 | 1 | – | 1 | 1 | 7 |
| Cash flow statements | 1 | – | 1 | 1 | 1 | – | 1 | – | 1 | 6 |
| Marginal costing and break-even | 1 | 1 | – | 1 | – | 1 | 1 | 1 | – | 6 |
| Product costing and overheads | – | 1 | 2 | 1 | 1 | – | – | – | 1 | 6 |
| Tabular statements | 1 | – | 1 | 1 | – | 1 | – | 1 | – | 5 |
| Manufacturing accounts | – | 1 | – | 1 | 1 | – | 1 | – | 1 | 5 |
| Published accounts | – | 1 | – | 1 | – | 1 | 1 | – | 1 | 5 |
| Control accounts | – | – | 1 | 1 | – | 1 | – | 1 | 1 | 5 |
| Sole trader final accounts | 1 | – | – | 1 | – | 1 | – | 1 | – | 4 |
| Incomplete records | – | 1 | – | – | 1 | 1 | – | 1 | – | 4 |
| Correction of errors and suspense | – | 1 | – | – | 1 | – | 1 | – | 1 | 4 |
| Stock valuation | – | 1 | – | 1 | – | – | 1 | – | – | 3 |
| Departmental and farm accounts | 1 | – | – | – | – | – | 1 | – | – | 2 |
Higher Level, question by question
2026 · Higher Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Company accounts with injury claim, equipment settlement, revaluation | Company final accounts a, b |
| 1B | 1 | Manufacturing company accounts with own repairs and redemption reserve | Company final accounts a, bManufacturing accounts a |
| 2 | 1 | Cash flow statement given abridged profit; profit versus cash, solvency | Cash flow statements a, b |
| 3 | 1 | Tennis club accumulated fund and income statement; levy advice | Clubs and service firms a, b, c |
| 4 | 1 | Correcting creditors control account; source books and bills payable | Control accounts a, b, c |
| 5 | 2 | Pharmaceutical plc ratios, debenture holder view, plc versus ltdNote: c(i) plc versus private company differences placed under regulation | Ratios and interpretation a, b, c(ii)Accounting concepts and regulation c(i) |
| 6 | 2 | Published accounts with notes; regulation and directors' duties | Published accounts aAccounting concepts and regulation b |
| 7 | 2 | Garage owner error journals, suspense, corrected accounts, error types | Correction of errors and suspense a, b, c, d, e |
| 8 | 3 | Job costing with service transfers and under/over absorption | Product costing and overheads a, b, c, d, e |
| 9 | 3 | Production, materials and cash budgets for start-up; recommendationsNote: e(ii) management vs financial accounting kept under budgeting | Budgeting a, b, c, d, e |
2025 · Higher Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Sole trader accounts with undelivered sale, warehouse VAT, revaluation | Sole trader final accounts a, b |
| 1B | 1 | Company accounts with fire, own-built store and tiered bonus | Company final accounts a, b |
| 2 | 1 | Correcting debtors control account and list; credit balance reasons | Control accounts a, b, c |
| 3 | 1 | Property revaluation accounts 2020 to 2024; consistency concept | Fixed assets and depreciation a, b(i)Accounting concepts and regulation b(ii) |
| 4 | 1 | Dentist's income statement and balance sheet; reserves, special accounts | Clubs and service firms a, b, c |
| 5 | 2 | IT plc ratios, shareholder view, shares versus debenture financing | Ratios and interpretation a, b, c |
| 6 | 2 | Trader's accounts and balance sheet from records; net worth limits | Incomplete records a, b, c |
| 7 | 2 | Company tabular statement with takeover, van trade-in and dividend | Tabular statements all |
| 8 | 3 | Break-even, profit targets, pricing changes and step fixed costs | Marginal costing and break-even a, b, c, d, e, f |
| 9 | 3 | Two-product production, purchases, manufacturing budgets; budget factor | Budgeting a, b, c, d, e |
2024 · Higher Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Company accounts with sale-or-return goods, warehouse VAT, revaluation | Company final accounts a, b |
| 1B | 1 | Manufacturing company accounts with fire loss and bank adjustments | Company final accounts a, bManufacturing accounts a |
| 2 | 1 | Published profit and loss with notes; exceptional items, regulations | Published accounts a, b(i)Accounting concepts and regulation b(ii) |
| 3 | 1 | Mixed farm capital, cattle and sheep enterprise accounts, solar advice | Departmental and farm accounts a, b, c, d |
| 4 | 1 | Truck accounts with scrap value, refrigeration unit and crash | Fixed assets and depreciation a, b, c, d |
| 5 | 2 | Renewable energy plc ratios, loan advice, share investment choice | Ratios and interpretation a, b, c |
| 6 | 2 | Abridged profit statement and cash flow; benefits, profit versus cash | Cash flow statements a, b |
| 7 | 2 | Wholesaler error journals, suspense, corrected accounts, error of principle | Correction of errors and suspense a, b, c, d, e |
| 8 | 3 | Flexible budget with break-even, then FIFO stock and trading account | Budgeting a(i), a(ii), a(iii), a(v)Marginal costing and break-even a(iv)Stock valuation b |
| 9 | 3 | Production, materials and cash budgets for new business; variances | Budgeting a, b, c, d, e |
2023 · Higher Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Sole trader accounts with goods in transit, revaluation, bank items | Sole trader final accounts a, b |
| 1B | 1 | Company accounts with restocking charge, van trade-in, revaluation | Company final accounts a, b |
| 2 | 1 | Trader's accounts from cash and bank data after business purchase | Incomplete records a, b |
| 3 | 1 | Correcting creditors control account; restocking charge explained | Control accounts a, b, c |
| 4 | 1 | Butcher company tabular statement with vehicle trade-in | Tabular statements all |
| 5 | 2 | Fast food company ratios, debenture holder view, liquidity theory | Ratios and interpretation a, b, c |
| 6 | 2 | Published accounts with contingent liability; audit and auditor opinion | Published accounts aAccounting concepts and regulation b |
| 7 | 2 | Dental clinic company: reserves, shop profit, final accounts, fee advice | Clubs and service firms a, b, c, d, e |
| 8 | 3 | Break-even and pricing, then marginal versus absorption costing profitNote: Absorption costing statement in b placed under marginal costing | Marginal costing and break-even a, b |
| 9 | 3 | Six-month cash budget and budgeted accounts for new business | Budgeting a, b, c |
2022 · Higher Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Manufacturing company accounts with undelivered sale and built store | Company final accounts a, bManufacturing accounts a |
| 1B | 1 | Company accounts with equipment trade-in, fire and bankrupt debtor | Company final accounts a, b |
| 2 | 1 | Cash flow statement given abridged profit; FRS meaning, cash gains | Cash flow statements a, b(ii)Accounting concepts and regulation b(i) |
| 3 | 1 | Retailer error journals, corrected profit and trial balance theory | Correction of errors and suspense a, b, c |
| 4 | 1 | Property revaluation accounts 2017 to 2021; depreciation methods | Fixed assets and depreciation a, b |
| 5 | 2 | Confectionery plc ratios, loan advice and gross margin analysis | Ratios and interpretation a, b, c |
| 6 | 2 | Net worth statement then detailed accounts; fundamental concepts | Incomplete records a, bAccounting concepts and regulation c |
| 7 | 2 | Hockey club accounts with grants, levy; special purpose account | Clubs and service firms a, b, c, d |
| 8 | 3 | Overhead apportionment to four departments and job selling price | Product costing and overheads a, b, c, d, e |
| 9 | 3 | Two-product production, purchases, manufacturing budgets and variances | Budgeting a, b, c, d, e |
2021 · Higher Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Sole trader accounts with fire, own-built storeroom, bank adjustments | Sole trader final accounts a, b |
| 1B | 1 | Manufacturing company accounts with scrap machine sale and fire | Company final accounts a, bManufacturing accounts a |
| 2 | 1 | Grocer company tabular statement with revaluation and takeover | Tabular statements all |
| 3 | 1 | Vehicle accounts with crash, trade-in and refrigeration unit | Fixed assets and depreciation a, b, c, d |
| 4 | 1 | Correcting debtors ledger control account and customer list | Control accounts a, b, c |
| 5 | 2 | Security devices plc ratios, shareholder view, high gearing | Ratios and interpretation a, b, c |
| 6 | 2 | Published accounts with contingent liability; exceptional items, qualified audit | Published accounts a, b(i)Accounting concepts and regulation b(ii) |
| 7 | 2 | Abridged profit statement and cash flow; profit versus cash | Cash flow statements a, b |
| 8 | 3 | FIFO stock, job pricing and overhead under/over absorption | Stock valuation aProduct costing and overheads b, c |
| 9 | 3 | Flexible budget at 90 percent, two options, sensitivity analysisNote: c(i) sensitivity analysis counted as marginal costing | Budgeting a, b, c(ii)Marginal costing and break-even c(i) |
2019 · Higher Level · 9 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1 | 1 | Company accounts with fire loss, revaluation, bank reconciliation items | Company final accounts a, b |
| 2 | 1 | Correcting creditors ledger control account and supplier list | Control accounts a, b, c |
| 3 | 1 | Land and buildings revaluation accounts 2014 to 2018 | Fixed assets and depreciation a, b |
| 4 | 1 | Grocer company tabular statement including takeover and dividend | Tabular statements all |
| 5 | 2 | Renewable energy plc ratios, shareholder view, target liquidity | Ratios and interpretation a, b, c |
| 6 | 2 | Golf club accumulated fund, income statement, balance sheet, funding | Clubs and service firms a, b, c, d |
| 7 | 2 | Abridged profit statement then cash flow with non-cash items | Cash flow statements a, b |
| 8 | 3 | Overhead apportionment, service department transfer and job price | Product costing and overheads a, b, c, d, e |
| 9 | 3 | Two-product production, materials and manufacturing budgetsNote: e asks for reasons for product costing | Budgeting a, b, c, dProduct costing and overheads e |
2018 · Higher Level · 9 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1 | 1 | Manufacturing company accounts with bank adjustments and own-built extension | Company final accounts a, bManufacturing accounts a |
| 2 | 1 | Vehicle, depreciation provision and disposal accounts over two years | Fixed assets and depreciation a, b, c, d |
| 3 | 1 | Trader's profit from cash and bank summaries after buying business | Incomplete records a, b |
| 4 | 1 | Doctor's practice income statement and balance sheet with loan factors | Clubs and service firms a, b, c |
| 5 | 2 | Sportswear plc ratios, debenture holder view, takeover target analysis | Ratios and interpretation a, b, c |
| 6 | 2 | Published accounts with notes, land sale, revaluation; auditor role | Published accounts aAccounting concepts and regulation b |
| 7 | 2 | Garage owner error journals, suspense, corrected profit and balance sheet | Correction of errors and suspense a, b, c, d, e |
| 8 | 3 | FIFO stock valuation with prudence, then job quotation overhead ratesNote: b(iv) role of management accountant placed under product costing | Stock valuation a(i), a(ii), a(iii)Accounting concepts and regulation a(iii)Product costing and overheads b(i), b(ii), b(iii), b(iv) |
| 9 | 3 | Flexible budgets at new activity levels, two capital optionsNote: Flexible budgets use contribution; c(i) contribution vs profit counted as marginal costing | Budgeting a, b, c(ii)Marginal costing and break-even c(i) |
2017 · Higher Level · 9 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1 | 1 | Sole trader accounts with van trade-in, suspense and building revaluation | Sole trader final accounts a, b |
| 2 | 1 | Company cash flow statement plus solvency, standards and gearing theoryNote: b(iii) gearing implications counted as ratios/interpretation | Cash flow statements a, b(i)Accounting concepts and regulation b(ii)Ratios and interpretation b(iii) |
| 3 | 1 | Property revaluation ledger accounts over five years with disposals | Fixed assets and depreciation a, b |
| 4 | 1 | Two-department trading and profit and loss with expense apportionment | Departmental and farm accounts a, b |
| 5 | 2 | Health food plc ratios, bank loan advice and users of accounts | Ratios and interpretation a, b, c |
| 6 | 2 | Fitness centre company: opening reserves, shop profit, final accounts | Clubs and service firms a, b, c, d, e |
| 7 | 2 | Tabular statement with revaluation, business takeover and share issues | Tabular statements all |
| 8 | 3 | High/low split, break-even, pricing options and sensitivity analysis | Marginal costing and break-even a, b, c, d, e, f |
| 9 | 3 | Production, materials and manufacturing budgets for two products | Budgeting a, b, c, d, e |
Ordinary Level: questions per topic
Each number is how many of that year's questions needed the topic. 87 questions in all.
| 2017 | 2018 | 2019 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Total | |
|---|---|---|---|---|---|---|---|---|---|---|
| Company final accounts | 1 | – | 1 | 1 | 2 | 1 | 2 | 2 | 1 | 11 |
| Ratios and interpretation | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 9 |
| Cash flow statements | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 9 |
| Clubs and service firms | 1 | 1 | 1 | 1 | 1 | 1 | – | 2 | 1 | 9 |
| Budgeting | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 9 |
| Incomplete records | 1 | – | 1 | – | 1 | – | 1 | – | 1 | 5 |
| Product costing and overheads | 1 | – | 1 | 1 | – | 1 | – | 1 | – | 5 |
| Sole trader final accounts | – | 1 | – | 1 | – | 1 | 1 | – | 1 | 5 |
| Farm accounts | – | – | 1 | 1 | – | 1 | 1 | – | 1 | 5 |
| Manufacturing accounts | 1 | – | – | – | 1 | – | 1 | 1 | – | 4 |
| Fixed assets and depreciation | 1 | – | 1 | 1 | – | 1 | – | – | – | 4 |
| Control accounts | – | 1 | – | – | – | 1 | 1 | 1 | – | 4 |
| Marginal costing and break-even | – | 1 | – | – | 1 | – | 1 | – | 1 | 4 |
| Correction of errors and suspense | 1 | – | – | 1 | – | – | – | – | 1 | 3 |
| Bank reconciliation and cash book | – | 1 | – | – | 1 | – | 1 | – | – | 3 |
| Tabular statements | – | 1 | – | – | 1 | – | – | 1 | – | 3 |
Ordinary Level, question by question
2026 · Ordinary Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Sole trader trading, P&L and balance sheet with year-end adjustments | Sole trader final accounts a, b |
| 1B | 1 | Limited company trading, P&L and balance sheet from trial balance | Company final accounts a, b |
| 2 | 1 | Journal corrections with suspense, then corrected net profit statement | Correction of errors and suspense a, b |
| 3 | 1 | Farm opening capital; enterprise accounts for cattle/milk and sheep | Farm accounts a, b |
| 4 | 1 | Sole trader opening capital then profit via net worth method | Incomplete records a, b |
| 5 | 2 | Ratio calculations, terms explained, liquidity and profitability commentNote: b asks to explain terms in the accounts; kept under Ratios and interpretation, not concepts. a(iv) asks unissued shares, still treated as interpretation. | Ratios and interpretation a, b, c, d |
| 6 | 2 | Cash flow statement with operating reconciliation and net debt | Cash flow statements a, b, c |
| 7 | 2 | Baseball club: accumulated fund, bar account, I&E, balance sheet | Clubs and service firms a, b, c, d, e |
| 8 | 3 | Contribution, break-even, margin of safety and revised costing statement | Marginal costing and break-even a, b, c, d, e, f, g |
| 9 | 3 | Five-month cash budget, budgeted balance sheet and its benefits | Budgeting a, b, c |
2025 · Ordinary Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Limited company trading, P&L and balance sheet from trial balance | Company final accounts a, b |
| 1B | 1 | Manufacturing company: manufacturing account, P&L and balance sheet | Manufacturing accounts aCompany final accounts b, c |
| 2 | 1 | Debtors and creditors ledger control accounts for one month | Control accounts a, b |
| 3 | 1 | Sole trader month of transactions on a tabular statement | Tabular statements all |
| 4 | 1 | Hurling club: accumulated fund, bar account, I&E, explain subscriptions | Clubs and service firms a, b, c, d |
| 5 | 2 | Ratio calculations, terms explained, liquidity and profitability commentNote: b asks to explain terms in the accounts; kept under Ratios and interpretation, not concepts. | Ratios and interpretation a, b, c, d |
| 6 | 2 | Cash flow statement with operating reconciliation and net debt | Cash flow statements a, b, c |
| 7 | 2 | Family tourism business: capital, income and expenditure, balance sheet | Clubs and service firms a, b, c |
| 8 | 3 | Absorption rates, job cost and price; fixed versus variable costsNote: e (fixed vs variable cost) is cost-behaviour theory; kept under Product costing, not Marginal costing. | Product costing and overheads a, b, c, d, e |
| 9 | 3 | Two-product sales, production, materials and labour budgets | Budgeting a, b, c, d, e, f |
2024 · Ordinary Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Sole trader trading, P&L and balance sheet with year-end adjustments | Sole trader final accounts a, b |
| 1B | 1 | Manufacturing company: manufacturing account, P&L and balance sheet | Manufacturing accounts aCompany final accounts b, c |
| 2 | 1 | Farm opening capital; enterprise accounts for cattle/milk and sheep | Farm accounts a, b |
| 3 | 1 | Adjusted bank account and reconciliation with bank statement | Bank reconciliation and cash book a, b |
| 4 | 1 | Company P&L appropriation with preference dividends, reserves; balance sheet extractNote: Not a full trial-balance question; profit appropriation and capital/reserves only, placed under Company final accounts. | Company final accounts a, b |
| 5 | 2 | Ratio calculations, terms explained, liquidity and profitability commentNote: b asks to explain terms in the accounts; kept under Ratios and interpretation, not concepts. | Ratios and interpretation a, b, c, d |
| 6 | 2 | Cash flow statement with operating reconciliation and net debt | Cash flow statements a, b, c |
| 7 | 2 | Cash summary to capital, control-account sales/purchases, final accounts | Incomplete records a, c, dControl accounts b |
| 8 | 3 | Contribution, break-even, margin of safety and revised costing statement | Marginal costing and break-even a, b, c, d, e, f, g |
| 9 | 3 | Five-month cash budget with two-month credit and its benefits | Budgeting a, b |
2023 · Ordinary Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Sole trader trading, P&L and balance sheet with year-end adjustments | Sole trader final accounts a, b |
| 1B | 1 | Limited company trading, P&L and balance sheet from trial balance | Company final accounts a, b |
| 2 | 1 | Doctor's practice: opening capital and income and expenditure account | Clubs and service firms a, b |
| 3 | 1 | Buildings, depreciation, disposal and revaluation reserve ledger accounts | Fixed assets and depreciation a, b, c, d |
| 4 | 1 | Debtors and creditors ledger control accounts for one month | Control accounts a, b |
| 5 | 2 | Ratio calculations, terms explained, liquidity and profitability commentNote: b asks to explain terms in the accounts; kept under Ratios and interpretation, not concepts. | Ratios and interpretation a, b, c, d |
| 6 | 2 | Cash flow statement with operating reconciliation and net debt | Cash flow statements a, b, c |
| 7 | 2 | Mixed farm from trial balance: enterprise accounts, P&L, balance sheet | Farm accounts a, b, c |
| 8 | 3 | Departmental fixed/variable overhead rates, job cost and selling price | Product costing and overheads a, b, c, d |
| 9 | 3 | Two-product sales, production, materials and labour budgets | Budgeting a, b, c, d, e, f |
2022 · Ordinary Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Limited company trading, P&L and balance sheet from trial balance | Company final accounts a, b |
| 1B | 1 | Manufacturing company: manufacturing account, P&L and balance sheet | Manufacturing accounts aCompany final accounts b, c |
| 2 | 1 | Sole trader opening capital then profit via net worth method | Incomplete records a, b |
| 3 | 1 | Adjusted bank account and reconciliation with bank statement | Bank reconciliation and cash book a, b |
| 4 | 1 | Sole trader month of transactions on a tabular statement | Tabular statements all |
| 5 | 2 | Ratio calculations, terms explained, liquidity and profitability commentNote: b asks to explain terms in the accounts; kept under Ratios and interpretation, not concepts. | Ratios and interpretation a, b, c, d |
| 6 | 2 | Cash flow statement with operating reconciliation and net debt | Cash flow statements a, b, c |
| 7 | 2 | Boat club: accumulated fund, bar account, I&E, balance sheet | Clubs and service firms a, b, c, d, e |
| 8 | 3 | Contribution, break-even, margin of safety and revised costing statement | Marginal costing and break-even a, b, c, d, e, f, g |
| 9 | 3 | Five-month cash budget, budgeted balance sheet and its benefits | Budgeting a, b, c |
2021 · Ordinary Level · 10 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1A | 1 | Sole trader trading, P&L and balance sheet with year-end adjustments | Sole trader final accounts a, b |
| 1B | 1 | Limited company trading, P&L and balance sheet from trial balance | Company final accounts a, b |
| 2 | 1 | Farm opening capital; enterprise accounts for cattle/milk and sheep | Farm accounts a, b |
| 3 | 1 | Journal corrections with suspense, then corrected net profit statement | Correction of errors and suspense a, b |
| 4 | 1 | Buildings, depreciation, disposal and revaluation reserve ledger accounts | Fixed assets and depreciation a, b, c, d |
| 5 | 2 | Ratio calculations, terms explained, liquidity and profitability commentNote: b asks to explain terms in the accounts; kept under Ratios and interpretation, not concepts. | Ratios and interpretation a, b, c, d |
| 6 | 2 | Cash flow statement with operating reconciliation and net debt | Cash flow statements a, b, c |
| 7 | 2 | Family tourism business: capital, income and expenditure, balance sheet | Clubs and service firms a, b, c |
| 8 | 3 | Overhead absorption rates, job cost and selling price with mark-up | Product costing and overheads a, b, c, d, e |
| 9 | 3 | Two-product sales, production, materials and labour budgets | Budgeting a, b, c, d, e, f |
2019 · Ordinary Level · 9 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1 | 1 | Limited company trading, P&L and balance sheet from trial balance | Company final accounts a, b |
| 2 | 1 | Sole trader opening capital then profit via net worth method | Incomplete records a, b |
| 3 | 1 | Buildings, depreciation, disposal and revaluation reserve ledger accounts | Fixed assets and depreciation a, b, c, d |
| 4 | 1 | Farm opening capital; enterprise accounts for cattle/milk and sheep | Farm accounts a, b |
| 5 | 2 | Ratio calculations, terms explained, liquidity and profitability commentNote: b asks to explain terms in the accounts; kept under Ratios and interpretation, not concepts. | Ratios and interpretation a, b, c, d |
| 6 | 2 | Cash flow statement with operating reconciliation and net debt | Cash flow statements a, b, c |
| 7 | 2 | Golf or sports club: accumulated fund, bar account, I&E, balance sheet | Clubs and service firms a, b, c, d, e |
| 8 | 3 | Departmental fixed/variable overhead rates, job cost and selling price | Product costing and overheads a, b, c, d |
| 9 | 3 | Two-product sales, production, materials and labour budgets | Budgeting a, b, c, d, e, f |
2018 · Ordinary Level · 9 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1 | 1 | Sole trader trading, P&L and balance sheet with year-end adjustments | Sole trader final accounts a, b |
| 2 | 1 | Debtors and creditors ledger control accounts for one month | Control accounts a, b |
| 3 | 1 | Adjusted bank account and reconciliation with bank statement | Bank reconciliation and cash book a, b |
| 4 | 1 | Sole trader month of transactions on a tabular statement | Tabular statements all |
| 5 | 2 | Ratio calculations, terms explained, liquidity and profitability commentNote: b asks to explain terms in the accounts; kept under Ratios and interpretation, not concepts. | Ratios and interpretation a, b, c, d |
| 6 | 2 | Cash flow statement with operating reconciliation and net debt | Cash flow statements a, b, c |
| 7 | 2 | Family tourism business: capital, income and expenditure, balance sheet | Clubs and service firms a, b, c |
| 8 | 3 | Contribution, break-even, margin of safety and revised costing statement | Marginal costing and break-even a, b, c, d, e, f, g |
| 9 | 3 | Five-month cash budget, budgeted balance sheet and its benefits | Budgeting a, b, c |
2017 · Ordinary Level · 9 questions
| Q | Section | What it asks (our summary) | Topics, with the parts that need them |
|---|---|---|---|
| 1 | 1 | Manufacturing company: manufacturing account, P&L and balance sheet | Manufacturing accounts aCompany final accounts b, c |
| 2 | 1 | Buildings, depreciation, disposal and revaluation reserve ledger accounts | Fixed assets and depreciation a, b, c, d |
| 3 | 1 | Sole trader opening capital then profit via net worth method | Incomplete records a, b |
| 4 | 1 | Journal corrections with suspense, then corrected net profit statement | Correction of errors and suspense a, b |
| 5 | 2 | Ratio calculations, terms explained, liquidity and profitability commentNote: b asks to explain terms in the accounts; kept under Ratios and interpretation, not concepts. | Ratios and interpretation a, b, c, d |
| 6 | 2 | Cash flow statement with operating reconciliation and net debt | Cash flow statements a, b, c |
| 7 | 2 | Golf or sports club: accumulated fund, bar account, I&E, balance sheet | Clubs and service firms a, b, c, d, e |
| 8 | 3 | Overhead absorption rates, job cost and selling price with mark-up | Product costing and overheads a, b, c, d, e |
| 9 | 3 | Two-product sales, production, materials and labour budgets | Budgeting a, b, c, d, e, f |
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