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Subjects · Leaving Cert Accounting

Leaving Cert Accounting: Trial balance

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

HL Asked on 2 of the last 10 Higher Level papers, most recently in 2026.

Trial balance, Higher Level(6 marks)

Quick ones on Trial balance.

(a)A trial balance lists…
  1. Only the cash transactions of the period
  2. The balances on all ledger accounts
  3. Only the fixed assets and liabilities
(b)A suspense account balance is…
  1. Part of the owner's capital
  2. A fixed asset shown in the balance sheet
  3. Temporary, until the errors are found
(c)The debit side of a trial balance is €300 short. The suspense is entered on the…
  1. Debit side
  2. Neither side
  3. Credit side
Show the answers

(a) The balances on all ledger accounts

(b) Temporary, until the errors are found

(c) Debit side

Your turn: Higher Level questions on Trial balance.

Higher Level

Asked on 2 of the last 10 Higher Level papers, most recently in 2026.

Every paper, year by year

YearWhere it came up
2026Q7
2025Not asked
2024Not asked
2023Not asked
2022Q3
2021Not asked
2019Not asked
2018Not asked
2017Not asked
2016Not asked

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

More Trial balance questions

Trial balance, 2 marks

A suspense account is opened with a credit balance. In the trial balance…

  1. The debit total was lower than the credit total
  2. The totals agreed
  3. The credit total was lower than the debit total
Show the answer

The credit total was lower than the debit total

The credit side was short, so the suspense balance was entered on the credit side to make the totals agree.

Other Accounting topics

All of Leaving Cert Accounting