Ceist Eile

Ceist Eile is in development. Features, questions and prices may change while we refine it.

Subjects · Leaving Cert Accounting

Leaving Cert Accounting: Tabular statements

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

HL Asked on 5 of the last 10 Higher Level papers, most recently in 2025.

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

Tabular statements, Higher Level(6 marks)

Quick ones on Tabular statements.

(a)In a tabular statement, total assets equal…
  1. Capital − liabilities
  2. Capital + liabilities
  3. Liabilities − capital
(b)Buying a machine for cash changes total assets by…
  1. A decrease equal to the cost
  2. An increase equal to the cost
  3. Nothing — no change
(c)The owner invests an extra €10,000 cash. Capital…
  1. Increases by €10,000
  2. Does not change
  3. Decreases by €10,000
Show the answers

(a) Capital + liabilities

(b) Nothing — no change

(c) Increases by €10,000

Your turn: Higher Level questions on Tabular statements.

Higher Level

Asked on 5 of the last 10 Higher Level papers, most recently in 2025.

Every paper, year by year

YearWhere it came up
2026Not asked
2025Q7
2024Not asked
2023Q4
2022Not asked
2021Q2
2019Q4
2018Not asked
2017Q7
2016Not asked

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
2025Q3
2024Not asked
2023Not asked
2022Q4
2021Not asked
2019Not asked
2018Q4
2017Not asked
2016Q4

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

More Tabular statements questions

Tabular statements, 3 marks

Capital €50,000; liabilities €20,000. Total assets?

  1. €30,000
  2. €50,000
  3. €70,000
Show the answer

€70,000

Assets = capital + liabilities = €50,000 + €20,000 = €70,000.

Tabular statements, 2 marks

An expense of €400 is paid by cheque. Capital…

  1. Does not change
  2. Falls by €400
  3. Rises by €400
Show the answer

Falls by €400

Bank (asset) falls by €400. An expense reduces profit, so capital falls by €400 too.

Tabular statements, 3 marks

Equipment worth €5,000 is bought on credit. The effect is…

  1. Assets and liabilities both rise by €5,000
  2. Assets and capital both rise by €5,000
  3. Assets rise and liabilities fall by €5,000
Show the answer

Assets and liabilities both rise by €5,000

Equipment (asset) goes up €5,000 and a creditor (liability) goes up €5,000. Capital is unchanged.

Other Accounting topics

All of Leaving Cert Accounting