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Leaving Cert 2022: Accounting question that ‘students had been waiting for, for years’


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A question that “students have been waiting for, for years” appeared on the Leaving Cert Accounting higher level paper, according to teacher Patricia Hall.

Ms Hall, a Teachers’ Union of Ireland (TUI) subject representative, was referring to Q6 in Section 2, on incomplete records, which, she said “would have pleased a lot of candidates”.

Teachers agreed that it was “very fair” paper, although John Taylor, of The Institute of Education, Dublin, also described it as “testing” in parts.

Eamon Scully, an Association of Secondary Teachers’ Ireland (ASTI) subject representative, felt the exam was “very kind to students and really took account of the fact that they had missed out a lot”. It was, he said, a paper that students “would have liked”.

Mr Taylor said there were “no major surprises” in Section 1. “The theory element to these questions was very straightforward. The use of credit notes sent and received in error (iv) of question 3 required some thinking about, but overall, it was a nice errors question,” he said.

In relation to the same section, Ms Hall of Firhouse Community College, Dublin, said if students had practiced, particularly straight line depreciation, which was required in Q1, “it would have made things a little bit easier”.

She said the fact that students only had to answer three questions on this paper this year, instead of four, would have allowed them to “produce much more accurate answers and reduce the stress and time pressures”.

The adjustment was in Section 2, where students had to answer only one question instead of two. This section featured Q6, on incomplete records, and while Mr Taylor agreed with Ms Hall that it was “anticipated”, he thought the theory element in part c was testing. Mr Scully, of Maria Immaculate Community School, Dunmanway, Co Cork, felt that, similar to other questions on the paper, there was nothing in Q6 that “students couldn’t have seen before”.

Mr Taylor described Q7, on club accounts as “very nice” but said the adjustment (vi) was testing and required students to know how revenue and capital items are treated in the final accounts.

He had no issue with Section 3 but said “students may have been surprised that cash budgeting was not asked here”.

Ms Hall said there was “nice choice” in Section 3 and agreed that students might have expected a cash budget in Q9 but added that “the production budget very fair”.

She said the ordinary level paper was very doable.

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