Ireland - Leaving Cert Accounting

Leaving Cert Accounting grinds

Accounting rewards method: questions follow recognisable formats, and full marks come from laying out each statement exactly and working through the adjustments without slips. Our tutors drill the big questions until the format is automatic.

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What every programme includes

✓ Section 1: Question 1 or two shorter questions
✓ Published accounts with notes
✓ Club accounts, sole traders and manufacturing
✓ Cash flow statements and ratios
✓ Management accounting: budgets and costing
✓ Time management on a 3-hour paper

Lesson times in your time zone

Weekdays 3pm-9pm after school · Weekends 8am-8pm, your local time. Pick the slot when you book.

How the Accounting paper works

Higher Level Accounting is one 3-hour paper worth 400 marks, in three sections. Section 1 (120 marks): either Question 1 (A or B) or any two of Questions 2 to 4. Section 2 (200 marks): two of Questions 5 to 7, at 100 marks each. Section 3, management accounting (80 marks): one of Questions 8 and 9.

Accounting keeps this format for the 2027 exam; changes to the subject have been paused and are planned to begin later.

Where marks are lost

✓ Missing an adjustment and carrying the error through the whole statement
✓ Formats laid out differently from the marking scheme
✓ Spending an hour on a question worth 45 minutes of the paper
✓ Theory parts left blank because the numbers took too long
✓ Not showing workings, so no partial marks

How our Accounting grinds work

Each session takes one question type, from a blank page, against the clock. Workings are reviewed line by line against the SEC marking scheme, so students learn exactly where marks are awarded. Before the mocks, sessions switch to full timed sections.

Higher or Ordinary Level?

Accounting at Higher Level is mostly about speed and accuracy on long questions rather than harder ideas. Students who can complete a published accounts question within time by the mocks are usually safe at Higher Level. Because an H5 (56 points) equals an O1, a student close to the line rarely loses by staying at Higher Level.

Leaving Cert Accounting, Higher Level (3 hours, 400 marks)

Section	Answer	Marks
Section 1	Question 1 (A or B), or any two of Questions 2-4	120
Section 2	Two of Questions 5-7 (100 each)	200
Section 3 (management accounting)	One of Questions 8-9	80

180 minutes for 400 marks is about 27 seconds a mark: roughly 45 minutes for a 100-mark question and 54 for Section 1.

Sixth year, 2026-27

1
Autumn
Section 2 formats: published accounts, club accounts and cash flow.
2
Before the mocks
Section 1 choice: decide between Question 1 and two shorter questions, then practise that route.
3
After the mocks
Management accounting and the theory parts that were skipped.
4
May
Three full timed papers marked against the scheme.