Accounting exam suited 'match fit' students who had done 'plenty of practice'
Leaving Students Picture: Minihane Exams Sit Their Cert Denis
This year’s accounting exam suited someone who was “match fit, with plenty of practice”, as the Leaving Cert exams continued on Wednesday evening.
As usual with accounting, students would need to have done the practice to get the paper completed in three hours, according to Eamon Scully, subject spokesperson for the Association of Secondary Teachers Ireland (ASTI).
All questions on this year’s paper resembled past years so in that regard students could be pleased, he added.
“Question 1, the long question, offered a choice of sole trader or company final accounts," said Mr Scully.
“Both had their fair share of adjustments which can be time-consuming unless one is very fluent in the question, but all in all students will be pleased with the choice.”
The alternative three shorter questions contained tabular, creditors control and incomplete records, with students being required to tackle two questions.
“These were fair questions, ones the students would have hoped for, straightforward.”
The long 100-mark questions were similar, with students tasked with answering two from three of interpretation, published accounts and service firms.
“Again questions one would have hoped for so no shocks there,” Mr Scully said.
“Finally, Section C had a choice of marginal and absorption costing or a cash budget with a profit and loss account, similar to questions from previous years so those with practice should like these.”
At ordinary level, the paper followed expected lines and was a fair paper to students, he added.
“Meeting some pupils after there was relief to be finished, they were pleased with the choice of questions and saw the paper as being a fair test.
“Overall, this was a paper along traditional lines, no major new puzzles to throw students which is welcome."
Mr Scully added: “Timing would be the biggest issue in trying to get the required questions done in the three hours, this could be especially true for this cohort of students given the interrupted nature of their last few years in school and possible lack of practice as a result.
“Therefore credit to the State Examinations Commission for delivering a fair paper on the day.”
This year’s higher level paper was fair and manageable but students will be pushed to complete all four questions in time, according to John Taylor, teacher with the Institute of Education.
“Accounting exams are always challenging for students as they must work right up to the borderline.”
“This increase in pressure was well-balanced by the examiner asking accessible and transparent questions.”
“Overall, students will likely leave the hall tired yet content with a very manageable and fair paper,” he added.
“Those who had practiced their accounting and past examination questions well over the last two years, and didn’t panic under the time constraints, will be happy with this paper.”