Current marking structure
The current Leaving Certificate Accounting syllabus remains in place for examinations to June 2028. It is assessed at Higher and Ordinary level through the existing terminal written examination under the current syllabus.
Accounting
Introduction
Leaving Certificate Accounting is about how financial information is prepared, organised, analysed and used to make decisions. Students learn how accounting tells the story of a business or organisation through records, accounts, interpretation and recommendation.
It suits students who like structure, precision and problem-solving, but it also develops judgement. Alongside layouts and calculations, students are expected to think about ethics, sustainability, digital tools and how financial information supports real decisions.
Current marking structure and 2027 onwards
2027 onwards
A new Leaving Certificate Accounting specification will be introduced no earlier than September 2027 for fifth-year students. Under that specification, assessment changes to two components: Applied Accounting worth 40% and a written examination worth 60%.
Contents of the course
For students entering under the specification scheduled for introduction no earlier than September 2027, the official course is organised as follows:
Strand 1: The Fundamentals of Accounting
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- 1.1 The World of Accounting
- 1.2 Forms of Business Structures
- 1.3 Key users of financial information and financial statements
- 1.4 The conceptual framework of Financial Reporting.
- 1.5 Double Entry Bookkeeping
Strand 2: Preparation and Analysis of Financial Statements of a Sole Trader
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- 2.1 Final accounts of a sole trader
- 2.2 Incomplete records
- 2.3 Farm accounts
- 2.4 Accounts from incomplete records for a farm
- 2.5 Cash budgets
Strand 3: Preparation and Analysis of Financial Statements of a Limited Company
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- 3.1 Final accounts of a limited company
- 3.2 Cash flow statements
- 3.3 Financial statement analysis
Strand 4: Informed Decision Making
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- 4.1 Product costing
- 4.2 Budgeting
- 4.3 Break-even analysis
- 4.4 Decision making
Curriculum links
Accounting on Curriculum OnlineHigher and Ordinary Level, with the current syllabus applying to examinations up to June 2028.
Zr Academy offers Accounting grinds in Dublin 2 and online for students who want stronger layouts, cleaner workings and more dependable exam performance.