LEAVING CERT ACCOUNTING: HIGHER AND ORDINARY:SOME REWORKING of numbers confused students of accounting yesterday, but the questions were manageable, according to teachers.
“Many were surprised to see a question in incomplete accounts in Section 1, when it usually features in Section 2,” said Kay Fogarty of the Asti.
“They were expecting to see tabular statements in Section 2 as well, but it had also moved.” Once students got over the shock, however, the questions proved “doable”.
“Overall this was a very manageable paper and anyone who had studied their past papers should have been happy,” said Veronica Edwards of the Teachers Union of Ireland.
“The most challenging questions were in section 9.”
Ms Fogarty also pointed to section 9 as a possible tripwire for some students.
“Students were asked to calculate the unit cost of products. This would be quite challenging for an average student.”
Just over 6,000 students sat the accounting exam yesterday, a figure that has held steady in recent years. There is no continuous assessment element to accounting, despite its largely practical content.
About 20 per cent of yesterday’s paper examined theory, while the rest set students accounting exercises.
The subject was revised in 1997 and the new syllabus was supposed to include an information and communications technology (ICT) component, but it was never introduced. Teachers have called for an overhaul of the subject to include ICT training.
One in five students sat yesterday’s exam at ordinary level. The paper was welcomed for its clear structure and content.
“This was a fair paper and the layout was as expected,” said Kay Fogarty.