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Tuesday 12 December 2017

Fair but challenging, with a nice surprise

Katherine Donnelly

Katherine Donnelly

THERE was something of a treat for candidates sitting the Leaving Certificate Accounting Higher Level paper yesterday.

According to the ASTI's Peter Quinn of St Flannan's College, Ennis, they would have been expecting a question on farm accounts or service firm accounts -- and both came up.

"Students would have been happy with that," he said.

Mr Quinn described the higher level paper, overall, as fair but challenging.

Arthur Russell, of the Institute of Education, agreed that it was a "very fair" paper, with a "predictable range of questions".

He said Question 1, relating to company "final" accounts, was as students expected.

But he noted that Question 5 (b), on the interpretation of company accounts, was presented in a slightly unusual way, with 'projected' figures being provided, as opposed to historical figures.

"This was a subtlety that some students may have missed," he said.

He also said Question 7, where candidates had to account for 'Investment income due', could have posed problems as students would be unfamiliar with treating this type of accounting entry. He added that the 'Disposal of Buildings' part of the question was tricky.

However, according to Mr Russell, Section 3 was very predictable, with the expected 'cash budget' and 'costing' questions appearing.

He said there was "nothing out of the ordinary" on the ordinary level paper, while Mr Quinn said students would have been well prepared for the questions asked.

Irish Independent

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