Leaving Certificate Accounting

Leaving Cert Accounting is often described by students as one of those subjects that you either love or hate. The course builds on much of the accounting in Junior Cert Business, so a background in this subject helps. 

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Accounting Course Content

  • The Conceptual framework of Accounting
  • The Regulatory Framework of Accounting (Higher Level only)
  • Accounting Records
  • Double-entry bookkeepin
  • Bank reconciliation statement
  • Control Accounts
  • Suspense Accounts
  • Sole Traders
  • Company Accounting
  • Share Capital, Reserves and Loan Capital
  • Financial Statements of Limited Companies
  • Appreciation of Annual Reports of Public Limited Companies (Higher Level only)
  • Specialised Accounts
  • Manufacturing Accounts
  • Stock
  • Club Accounts and the Accounts of Service firms
  • Departmental Accounts
  • Farm Accounts
  • Incomplete Records
  • Cash Flow Statements
  • Analysis and Interpretation of Financial Statements
  • Management Accounting
  • Information Technology and Computer Applications in Accounting

The Exam

An exam where you are required to draw up a range of accounts as well as to interpret given accounts. 

Future Careers with Leaving Certificate Accounting

Accountant, Business, Commerce and is applicable to a wide variety of careers. 

Download the leaving cert Accounting Syllabus

Download the leaving cert Accounting Chief Examiner's report 

14 Topics for Accounting

14 Past papers for Accounting

Accounting Discussions

Resources for Ordinary Accounting