IE · Subject guide
Accounting
Leaving Certificate Accounting (NCCA specification), Higher and Ordinary Level, with the SEC examination.
01 · Overview
Accounting
Leaving Certificate Accounting (NCCA specification), Higher and Ordinary Level, with the SEC examination.
- Subject guide
- Leaving Certificate
- Topics mapped
- 16
02 · Complete topic map
Complete topic map
Every topic recorded for this subject in the curriculum is reproduced below in its full hierarchy. The descriptions reflect the mapped scope without implying additional exam rules.
- 01
The Conceptual Framework of Accounting
The purpose of a framework for financial reporting and the underlying accounting concepts, conventions and principles applied when preparing financial statements.
- 02
The Regulatory Framework of Accounting
How financial reporting is regulated by bodies such as government, the EU, the accountancy profession and the Stock Exchange (Higher Level only).
- 03
Accounting Records and Double-Entry Bookkeeping
Recording transactions through double-entry, books of original entry, the trial balance, bank reconciliation, control accounts and the correction of errors using suspense accounts.
- 04
Final Accounts of the Sole Trader
Preparing the trading, profit and loss account and balance sheet for a sole trader, including adjustments and the treatment of fixed assets, depreciation and revaluation.
- 05
Company Accounting: Capital and Financing
The structure of company finance covering share capital, reserves and loan capital and the issue and accounting treatment of these sources of funds.
- 06
Financial Statements of Limited Companies
Preparing the final accounts of limited companies, including published accounts presented in line with reporting requirements.
- 07
Appreciation of Annual Reports of Public Limited Companies
Interpreting the published annual report including the roles of directors and auditors, the directors' and auditor's reports and the information they contain (Higher Level).
- 08
Manufacturing Accounts and Cost Classification
Preparing manufacturing accounts and classifying costs into prime cost, factory overheads and the distinction between fixed and variable costs.
- 09
Specialised and Departmental Accounts
Accounting for departmental accounts, club and non-profit organisations, service firms and farm enterprises with their particular reporting needs.
- 10
Incomplete Records
Reconstructing accounts and determining results where full double-entry records are not kept, including the use of control accounts and ratios (Higher Level).
- 11
Tabular Statements
Recording the effect of a series of transactions on the elements of a balance sheet using a tabular presentation.
- 12
Cash Flow Statements and Forecasting
Preparing statements of cash flow and forecasts to show how cash is generated and used across operating, investing and financing activities.
- 13
Analysis and Interpretation of Financial Statements
Using ratios and other techniques to assess profitability, liquidity and gearing and to interpret the performance and position of a business.
- 14
Costing
Management accounting techniques for costing including overhead apportionment and absorption, marginal costing, stock valuation and product cost determination.
- 15
Budgeting and Budgetary Control
Preparing cash, production and flexible budgets and using budgetary control as a tool for planning and decision-making within a business.
- 16
Information Technology in Accounting
The role and application of computers and accounting software in recording, processing and reporting accounting information.
03 · Where this subject applies
Where this subject applies
These pathways and regions are explicitly connected to the subject in the curriculum.
Levels and pathways
Higher Level
Higher Level — the more demanding level, with broader and deeper content and the H1–H8 grade scale.
Ordinary Level
Ordinary Level — the foundational level covering the core of the syllabus, graded O1–O8.
Regions
All registered regions
04 · Official sources
Official sources
The public sources below are referenced directly by this subject or by one of its topics.
This editorial selection points to the relevant official bodies. Always confirm current requirements, dates and exceptional arrangements with your school and the responsible authority.
2
Public references
IE · EuraStudy Guides
Place this subject inside the complete curriculum.
Open the curriculum guide to see every subject and topic, or continue to EuraStudy Summa to begin working with the material.