Well prepared students would have found little difficulty with higher level Accounting
Generally students who prepared well, studied all aspects of the course and chose their questions carefully would have found little difficulty with Leaving Certificate higher level accounting, according to Ray O’Loughlin, a teacher at the Institute of Education, Dublin.
He said Question 1 in section 1 on final accounts of a sole trader “was well flagged, but it was very long, and required correction of over 20 figures.”
In Section 2, Mr O’Loughlin said Question 7 on tabular statements would probably have caused the greatest difficulty for students. "The calculation of VAT appeared on no less than three occasions. This was the first time this has appeared in tabular statements and it would certainly have thrown some students."
In Section 3, while Question 8 on marginal costing had a flexible budget calculation incorporated in to it. "Otherwise it was very straight forward, as was Question 9, on production budgeting”, he said