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Junior Cycle · Junior Cycle Business Studies

Junior Cycle Business Studies: Income and expenditure

How often Income and expenditure comes up on the Business Studies papers, every year it was asked, and questions to try.

CL Asked on 5 of the last 6 Common Level papers, most recently in 2026. most years

Income and expenditure, Common Level(6 marks)

Quick ones on Income and expenditure.

(a)Which of these is an irregular source of income?
  1. A monthly salary
  2. A Christmas bonus
  3. Monthly Child Benefit
(b)A family's mortgage repayment is the same amount every month. What type of expenditure is it?
  1. Discretionary
  2. Irregular
  3. Fixed
(c)Which of these is discretionary expenditure?
  1. Cinema tickets
  2. Electricity bill
  3. Rent
Show the answers

(a) A Christmas bonus

(b) Fixed

(c) Cinema tickets

Your turn: Common Level questions on Income and expenditure.

Common Level

Asked on 5 of the last 6 Common Level papers, most recently in 2026. most years

Every paper, year by year

YearWhere it came up
2026Q1
2025Q6
2024Not asked
2023Q1
2022Q1
2019Q12

Links open the State Examinations Commission’s paper for that year.

More Income and expenditure questions

Income and expenditure, 3 marks

Why is an electricity bill usually classed as irregular expenditure?

  1. It is optional and can easily be avoided
  2. It is paid only once in a lifetime
  3. The amount changes from bill to bill
Show the answer

The amount changes from bill to bill

Irregular spending is necessary but the amount varies, e.g. electricity costs more in winter. That makes it harder to budget for than fixed spending.

Income and expenditure, 2 marks

Which is a source of income for a person who is unemployed?

  1. Commission on sales
  2. Jobseeker's Allowance
  3. Overtime from an employer
Show the answer

Jobseeker's Allowance

The Department of Social Protection pays Jobseeker's Benefit or Allowance to people out of work and looking for a job. Overtime and commission need a job.

Other Business Studies topics

All of Junior Cycle Business Studies