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Subjects · Leaving Cert Accounting

Leaving Cert Accounting: Control accounts

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

HL Asked on 6 of the last 10 Higher Level papers, most recently in 2026. most years

OL Asked on 4 of the last 10 Ordinary Level papers, most recently in 2025.

Control accounts, Higher Level(6 marks)

Quick ones on Control accounts.

(a)The debtors control account is also called the…
  1. Purchases ledger control account
  2. Sales ledger control account
  3. Suspense account
(b)The credit sales figure in debtors control comes from the…
  1. Purchases day book
  2. Cash book
  3. Sales day book
(c)A customer who has overpaid (credit balance) is shown in the balance sheet as a…
  1. Current liability
  2. Capital item
  3. Current asset
Show the answers

(a) Sales ledger control account

(b) Sales day book

(c) Current liability

Your turn: Higher Level questions on Control accounts.

Higher Level

Asked on 6 of the last 10 Higher Level papers, most recently in 2026. most years

Every paper, year by year

YearWhere it came up
2026Q4
2025Q2
2024Not asked
2023Q3
2022Not asked
2021Q4
2019Q2
2018Not asked
2017Not asked
2016Q2

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

Ordinary Level

Asked on 4 of the last 10 Ordinary Level papers, most recently in 2025.

Every paper, year by year

YearWhere it came up
2026Not asked
2025Q2
2024Not asked
2023Q4
2022Not asked
2021Not asked
2019Not asked
2018Q2
2017Not asked
2016Q2

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

More Control accounts questions

Control accounts, 2 marks

Credit purchases are entered in the creditors control account on the…

  1. Debit side
  2. Neither side
  3. Credit side
Show the answer

Credit side

Buying on credit increases what the firm owes suppliers (a liability), so it is credited.

Control accounts, 2 marks

Discount received is entered in the creditors control account on the…

  1. Neither side
  2. Debit side
  3. Credit side
Show the answer

Debit side

Discount received reduces what the firm owes suppliers, like a payment, so it goes on the debit side.

Control accounts, 3 marks

Opening debtors €8,000; credit sales €30,000; cash received from debtors €26,000. Closing debtors?

  1. €12,000
  2. €4,000
  3. €64,000
Show the answer

€12,000

Closing debtors = opening + credit sales − cash received = €8,000 + €30,000 − €26,000 = €12,000.

Other Accounting topics

All of Leaving Cert Accounting