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Subjects · Leaving Cert Accounting

Leaving Cert Accounting: Bad debts and provisions

How often Bad debts and provisions comes up on the Accounting papers, every year it was asked, and questions to try.

HL Asked on 10 of the last 10 Higher Level papers, most recently in 2026. banker

OL Asked on 9 of the last 10 Ordinary Level papers, most recently in 2026. banker

Bad debts and provisions, Higher Level(6 marks)

Quick ones on Bad debts and provisions.

(a)Writing off a bad debt: which account is credited?
  1. Bad debts account
  2. The debtor's account
  3. Sales account
(b)In the balance sheet, the provision for bad debts is…
  1. Added to debtors
  2. Shown as a current liability
  3. Deducted from debtors
(c)Debtors €50,000; provision 2%. Provision figure?
  1. €1,000
  2. €500
  3. €2,000
Show the answers

(a) The debtor's account

(b) Deducted from debtors

(c) €1,000

Your turn: Higher Level questions on Bad debts and provisions.

Higher Level

Asked on 10 of the last 10 Higher Level papers, most recently in 2026. banker

Every paper, year by year

YearWhere it came up
2026Q1
2025Q1
2024Q1
2023Q1
2022Q1
2021Q1
2019Q1
2018Q1
2017Q1
2016Q1

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

Ordinary Level

Asked on 9 of the last 10 Ordinary Level papers, most recently in 2026. banker

Every paper, year by year

YearWhere it came up
2026Q1
2025Q1
2024Q1
2023Q1
2022Q1
2021Q1
2019Q1
2018Q1
2017Not asked
2016Q1

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

More Bad debts and provisions questions

Bad debts and provisions, 2 marks

A bad debt is…

  1. A debt that is paid late
  2. Money the firm owes a supplier
  3. A debt that will not be paid
Show the answer

A debt that will not be paid

A bad debt is money owed by a customer who cannot or will not pay, so it is written off as an expense.

Bad debts and provisions, 3 marks

Debtors €40,000 before writing off a bad debt of €2,000. Provision 5% of the remaining debtors?

  1. €2,100
  2. €1,900
  3. €2,000
Show the answer

€1,900

Write off first: €40,000 − €2,000 = €38,000. Then 5% × €38,000 = €1,900.

Bad debts and provisions, 2 marks

A debt written off last year is now paid in full. In the profit and loss account this is…

  1. Income (bad debt recovered)
  2. An expense (bad debt)
  3. Not shown at all
Show the answer

Income (bad debt recovered)

A recovered bad debt is extra income this year, because the loss was already charged as an expense last year.

Other Accounting topics

All of Leaving Cert Accounting