Friday 23 February 2018

Leaving Cert 2012: Accounting Higher Level ‘predictable and fair’ – teachers

Katherine Donnelly

Katherine Donnelly

LEAVING Certificate Accounting Higher Level candidates faced a predictable range of questions in a ""very fair" paper, according to Arthur Russell of the Institute of Education.

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

However, he noted that Question 5 p (b) 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’ account 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 on the paper.

He said there was “nothing out of the ordinary” on the ordinary level paper.

* Don’t miss tomorrow’s print edition of the Irish Independent for exclusive in-depth analysis of today’s Leaving Cert and Junior Cert papers

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