Accounting is a business studies option within the Leaving Certificate programme. It covers aspects of business and social life which are not dealt with in any other subject in that programme. It is concerned with the preparation, recording, extraction, presentation and analysis of financial information for the purpose of making economic decisions.


  1. To contribute to a balanced and appropriate general education, leading to the personal and social development of each student, together with a fostering of the concept of accountability.
  2. To create an awareness of the business environment dimension in our lives and to provide each student with knowledge, understanding and skills leading to personal competence and responsible participation in this changing and challenging environment.
  3. To provide an area of study that will encourage initiative and develop in each student self-reliance, mental organisation, clear and logical thinking, mental agility, critical skills, planning habits, methods of investigation and processes whereby accuracy can be ensured.
  4. To offer a subject on the curriculum that is mainly of a practical application and which develops in each student numeracy and a knowledge and understanding of business and enterprise through the use of figures, computations and statistics.
  5. To expose students to aspects of business and enterprise with a view to career and working life, additional studies in accounting or as a basis for further education.


Accounting will be assessed at two levels, Ordinary and Higher. At both levels, syllabus objectives will be assessed through a written, terminal examination worth 100%.