Accounting

Accounting

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Note: Additional exam topics will be added to this section each school term. If you would like to receive an alert when new topics are added please click here.

Using this Site


The purpose of this site is to provide a resource for leaving certificate students who are preparing for their final exam. It is intended to improve their understanding of the various topics on the business syllabus.

Currently, there are four accounting topics covered. Each consist of a summary of the topic with relevant examples to illustrate the key learning points. A sample exam question with an appropriately worked out solution is provided, along with a number of additional sample questions in the Student Activity section to help practice the topic.

Structure of Syllabus

The Accounting syllabus is broken down into 11 sections as follows:

  • The Conceptual Framework of Accounting
  • The Regulatory Framework of Accounting (H.L.)
  • Accounting Records
    • Double-Entry Bookkeeping
    • Bank Reconciliation Statement
    • Control Accounts
    • Suspense Accounts
  • Sole Traders
  • Company Accounting
    • Share Capital, Reserves and Loan Capital
    • Financial Statements of Limited Companies
    • Appreciation of Annual Reports of Public Limited Companies (HL)
  • Specialised Accounts
    • Manufacturing Accounts
    • Stock
    • Club Accounts and Accounts of Service Firms
    • Departmental Accounts
    • Farm Accounts
  • Incomplete Records
  • Cash Flow Statements
  • Analysis and Interpretation of Financial Statements
  • Management Accounting
  • Information Technology and Computer Applications in Accounting