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What to Expect from Accounting in 2025
With the 2025 Leaving Cert Accounting paper fast approaching, we’ve analysed trends from 2020–2024, including deferred papers, to give you the most accurate predictions possible. Here’s everything you should focus on.
📊 Section 1 – Final Accounts (120 Marks)
✅ Best Strategy: Pick Q1A or Q1B — much more straightforward than Q2-Q4.
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Why Q1?
Q1 is the highest-marked question and often the most predictable. Practising one Q1 each week can help you build speed and confidence. You’ll spot patterns quickly.
✅ Pro Tip: Focus on graphs, real-life applications, and typical sources of error in each experiment.
📌 Pick 2 out of 3 to study:
•Sole Trader
•Company
•Manufacturing
Only two are needed since just two will appear.
🕒 Recommended Time: 54 minutes
🔮 Prediction:
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Most Likely: Sole Trader
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Also Likely: Manufacturing
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Least Likely: Company
📈 Company accounts have appeared for three consecutive years (2022–2024) and in the 2022 deferred paper, making a fourth appearance unlikely.
🧠 However, remember: Manufacturing builds on Company, so you won’t save much by dropping it completely.
📄 Section 1 – Optional Questions (Q2–Q4)
If not doing Q1, answer any two of Q2, Q3 or Q4.
🧠 Less predictable – so covering more topics is advised.
🔮 Prediction:
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One of Club/Service/Farm Accounts is very likely.
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Also likely: Control, Published, or Incomplete Records.
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Depreciation/Revaluation is a strong possibility.
🎯 Best Bet:
Drop Tabular and Suspense. If you study the rest, there's a <5% chance that two topics you haven't covered will appear.
📉 Section 2 – Interpretation & Adjustments (200 Marks)
Answer 2 of Q5, Q6, Q7.
Q5 is guaranteed.
📊 Q5 – Interpretation of Accounts (Guaranteed)
🧠 Breakdown:
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Part A (50 marks): Ratio calculations – very doable with memorised formulas.
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Part B (40 marks): Advice-based analysis.
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Part C (10 marks): Short theoretical question.
🔮 Prediction:
Part A: Learn all 20+ ratios – it’s the fastest way to earn marks.
Part B: Likely theme – Shareholders.
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2024: Loans
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2023: Debentures
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2022: Bank advice
Part C – Common topics to revise:
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Limitations of ratio analysis
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Liquidity vs Solvency
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Gearing: high vs low
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Ordinary vs Preference Shares
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Gross Profit %, Stock Turnover
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Overtrading
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Users of financial info
📊 Q6 / Q7 – Adjustments & Other Accounts
Wide variety – but patterns help.
🔮 Prediction:
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Most Likely:
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Suspense (missed 2023, due 2025)
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Tabular Statement (last in 2017 in Section 2)
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Less Likely:
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Club/Service/Farm (appeared last year)
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Incomplete (also appeared last year, rarely appears twice)
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Other Possible Topics:
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Published
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Cash Flow
🎯 Focus your time on: Suspense and Tabular.
🧮 Section 3 – Costing & Budgeting (80 Marks)
Answer Q8 or Q9.
📈 Q8 – Costing (Product/Job/Absorption/Marginal)
🔮 Prediction:
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Most Likely: Marginal Costing
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Least Likely: Absorption (came up last 4 years)
🧠 Best advice: Know all types – they can mix and match topics in one question.
🧾 Q9 – Budgets (Cash/Production/Flexible)
🔮 Prediction:
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Most Likely: Combination of Production & Cash Budget (last appeared in 2020)
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Also Likely: Flexible
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Less Likely:
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Production-only (was in 2024)
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Cash-only (hasn’t appeared since 2012 – possibly retired)
🎯 Focus: Production & Cash Combo, followed by Flexible. Glance over Production-only just in case.
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🎯 Extra Tips for Success
Here’s a snapshot of what’s been tested most often:
✅ Practice is Key: The more past papers you do, the better.
✅ Time Management: Practice under exam conditions.
✅ Neatness Matters: Especially for Q9.
✅ Don’t Panic on Balancing: You can still get 90%+ even if Q1 doesn’t balance.
✅ Structure Your Work: Use headings, totals, and tidy layouts.
