Leaving Certificate Accounting focuses on the preparation, interpretation, and analysis of financial information for individuals, businesses, and organisations. The course gives students a clear understanding of how accounting systems operate and how financial records are maintained and used for decision-making.
Students learn practical skills such as double-entry bookkeeping, preparing final accounts, managing budgets, and analysing financial statements. The course also includes topics like company accounts, club accounts, and costing, helping students see how accounting applies to both commercial and non-commercial settings.
Assessment in Leaving Certificate Accounting is based entirely on a final written examination (100%), which includes:
-
Structured and computational questions: These assess students' ability to prepare accounts and complete calculations accurately.
-
Interpretative and theory-based questions: Students must demonstrate understanding of accounting concepts and apply them to real-world situations.
-
The exam is 3 hours long and set by the State Examinations Commission (SEC).
There is no project or coursework element—assessment is fully exam-based.
This subject is ideal for students who enjoy working with numbers, solving problems, and applying logical thinking. It provides an excellent foundation for further study in accounting, finance, business, and commerce, and is highly valued in a wide range of career paths including accountancy, banking, auditing, and financial management.