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Higher Level Accounting: a surprise graph for the break even point

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Topical, relevant and interesting exam

Topical, relevant and interesting exam

Topical, relevant and interesting exam

Students sitting Leaving Certificate Accounting Higher Level may have been surprised with the part of a question that required them to sketch a graph of a break even point.

It was Section 3 Q8, a (ii) and, according to Arthur Russell of  the Institute of Education, Dublin it was the first time it was asked.

Surprising, maybe, but it was a straightforward question, he said.

Mr Russell said students who spent time preparing with past papers would have been very pleased with the paper.

He thought Section 1, Q2 may have caused surprise, but only because students would have been more likely to expect it in Cash Flow Statements in Section 2.

Published Accounts turned up in Q3, and that could have caught out anyone who thought that it wouldn’t appear for a second year in a row.

However “there were other good options however if students hadn’t prepared for it”, said Mr Russell


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