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Subjects · Leaving Cert Accounting

Leaving Cert Accounting: Bank reconciliation

How often Bank reconciliation comes up on the Accounting papers, every year it was asked, and questions to try.

HL Asked on 8 of the last 10 Higher Level papers, most recently in 2026. most years

OL Asked on 3 of the last 10 Ordinary Level papers, most recently in 2024.

Bank reconciliation, Higher Level(6 marks)

Quick ones on Bank reconciliation.

(a)A bank reconciliation statement compares the…
  1. Debtors ledger with the control account
  2. Cash book with the bank statement
  3. Sales with purchases
(b)A standing order paid, on the statement only, is entered in the cash book on the…
  1. It is not entered
  2. Debit side
  3. Credit side
(c)A credit transfer received, on the statement only, is entered in the cash book on the…
  1. Debit side
  2. It is not entered
  3. Credit side
Show the answers

(a) Cash book with the bank statement

(b) Credit side

(c) Debit side

Your turn: Higher Level questions on Bank reconciliation.

Higher Level

Asked on 8 of the last 10 Higher Level papers, most recently in 2026. most years

Every paper, year by year

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

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

Ordinary Level

Asked on 3 of the last 10 Ordinary Level papers, most recently in 2024.

Every paper, year by year

YearWhere it came up
2026Not asked
2025Not asked
2024Q3
2023Not asked
2022Q3
2021Not asked
2019Not asked
2018Q3
2017Not asked
2016Not asked

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

More Bank reconciliation questions

Bank reconciliation, 2 marks

A cheque paid to a supplier but not yet presented at the bank is an…

  1. Lodgement not yet credited
  2. Direct debit
  3. Unpresented cheque
Show the answer

Unpresented cheque

It is in the cash book but not yet on the bank statement. It is a timing difference in the reconciliation.

Bank reconciliation, 2 marks

Bank charges appear only on the bank statement. In the cash book they are entered on the…

  1. Neither side
  2. Credit (payments) side
  3. Debit (receipts) side
Show the answer

Credit (payments) side

Bank charges are money taken out of the account, so they are a payment and go on the credit side of the cash book.

Bank reconciliation, 3 marks

Updated cash book balance €2,000 in hand; unpresented cheques €500; nothing else outstanding. Balance per bank statement?

  1. €2,500 in hand
  2. €1,500 in hand
  3. €2,000 in hand
Show the answer

€2,500 in hand

The bank has not yet paid out the €500 of cheques, so its balance is higher: €2,000 + €500 = €2,500.

Other Accounting topics

All of Leaving Cert Accounting