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Subjects · Leaving Cert Accounting

Leaving Cert Accounting: Departmental accounts

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

HL Asked on 1 of the last 10 Higher Level papers, most recently in 2017.

Departmental accounts, Higher Level(6 marks)

Quick ones on Departmental accounts.

(a)Departmental accounts help management to…
  1. Calculate the VAT due on each sale
  2. Compare the performance of each department
  3. Prepare the monthly bank reconciliation
(b)Rent shared between departments is usually apportioned by…
  1. Number of customers
  2. Sales
  3. Floor area
(c)A cost that belongs wholly to one department is…
  1. Allocated directly to it
  2. Ignored
  3. Apportioned by floor area
Show the answers

(a) Compare the performance of each department

(b) Floor area

(c) Allocated directly to it

Your turn: Higher Level questions on Departmental accounts.

Higher Level

Asked on 1 of the last 10 Higher Level papers, most recently in 2017.

Every paper, year by year

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

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

More Departmental accounts questions

Departmental accounts, 2 marks

Wages of staff who work only in one department are…

  1. Apportioned by floor area
  2. Left out of departmental accounts
  3. Allocated to that department
Show the answer

Allocated to that department

The cost belongs wholly to that department, so it is charged to it in full; there is no need to share it.

Other Accounting topics

All of Leaving Cert Accounting