Exam:
Subject:
Topics for Accounting (Higher):
Video eLesson (27min):
Exam Questions & Answers (19min):
(2820 views)
Cash Budgeting [HD]
View Topic »
2 Full Questions on Cash Budgeting; Relationships between Sales and Cost of Sales, Purchases and Gross Profit, Mark-up and Margin, and Opening and Closing Stocks.
Lesson Sample :: Exam Question Sample
Two full exam questions from slightly different perspectives on Cash Budgeting.
There is a strongly recommended approach to completing such questions successfully in the time allowed; ie 36 minutes.
Also included are the important relationships that exist between Sales and Cost of Sales, Purchases and Gross Profit, Mark-up and Margin, and Opening and Closing Stocks.
There is a strongly recommended approach to completing such questions successfully in the time allowed; ie 36 minutes.
Also included are the important relationships that exist between Sales and Cost of Sales, Purchases and Gross Profit, Mark-up and Margin, and Opening and Closing Stocks.
Video eLesson (27min):
I put forward a strongly recommended approach to take when answering EXAM questions on Cash Flow Statements.
Two comprehensive questions are included taking account of all possible points that have been asked in the past including two areas that have yet to be asked, i.e. government securities and revaluation reserve.
Students are advised of specific areas where EXAM marks have been lost in previous exams.
- View Contents View Contents
- 00:02 What are Cashflow Statementssegment.0.2.103.20.1.html
- 02:36 What are CF Statements Preparedsegment.0.156.103.20.1.html
- 03:15 Advantage of CF Statementssegment.0.195.103.20.1.html
- 04:22 Exam View - 4 Statementssegment.0.262.103.20.1.html
- 11:14 Sample Question - Kery Plcsegment.0.674.103.20.1.html
- 14:06 Solution - Kery Plcsegment.0.846.103.20.1.html
I put forward a strongly recommended approach to take when answering EXAM questions on Cash Flow Statements.
Two comprehensive questions are included taking account of all possible points that have been asked in the past including two areas that have yet to be asked, i.e. government securities and revaluation reserve.
Students are advised of specific areas where EXAM marks have been lost in previous exams.
Video eLesson (31min):
Exam Questions & Answers (18min):
(1368 views)
Club Accounts [HD]
View Topic »
Accounts necessary for clubs; Role of the Treasurer; Necessary adjustments; Two full 100 mark questions.
Lesson Sample :: Exam Question Sample
Included in this RevisionPack are the types of accounts necessary for clubs and the role of the treasurer.
All the necessary adjustments are dealt with covering the important points that enable students to pick up valuable marks in the exam.
Two full 100 mark questions are done in detail using a consistent approach which should help a student to optimise his/her time.
All the necessary adjustments are dealt with covering the important points that enable students to pick up valuable marks in the exam.
Two full 100 mark questions are done in detail using a consistent approach which should help a student to optimise his/her time.
Video eLesson (26min):
Exam Questions & Answers (25min):
(1371 views)
Correction of Errors & Suspense Accounts [HD]
View Topic »
Two Types of Errors; Errors affecting Trial Balance; Errors not affecting Trial Balance; Suspense Accounts; Approach to Answering Exam Questions
Lesson Sample :: Exam Question Sample
Two Types of Errors must be dealt with in different ways:
- Errors affecting Trial Balance - must use Suspense Account
- Errors not affecting Trial Balance - must NOT use Suspense Account
e.g Errors of Omission/Commission
Errors of Principle
Compensating Errors
Errors of Original Entry
Complete Reversal of Entries
- Errors affecting Trial Balance - must use Suspense Account
- Errors not affecting Trial Balance - must NOT use Suspense Account
e.g Errors of Omission/Commission
Errors of Principle
Compensating Errors
Errors of Original Entry
Complete Reversal of Entries
Video eLesson (18min):
Exam Questions & Answers (15min):
(706 views)
Creditors Control Account [HD]
View Topic »
Creditors Control Account, Explanation, Usage, Contra Entry, Exam Questions
Lesson Sample :: Exam Question Sample
1. A suggested approach to answering examination questions on this topic.
2. Two examination questions are answered following the suggested approach, which students should find easy to follow and understand.
3. A theory question and answer is outlined.
4. Throughout the revision pack, examination tips and recommendations are made on how to answer the examination questions successfully.
2. Two examination questions are answered following the suggested approach, which students should find easy to follow and understand.
3. A theory question and answer is outlined.
4. Throughout the revision pack, examination tips and recommendations are made on how to answer the examination questions successfully.
Video eLesson (36min):
1. A suggested approach of the best practice when answering exam questions on Debtors Control Accounts.
2. Two exam questions are answered following an approach, which is consistent and easy for the student to understand.
3. A suggested theory question and answer are outlined.
4. Throughout the revision pack exam tips and recommendations are made on how the exam question can be answered efficiently by the student.
- View Contents View Contents
- 00:02 Introductionsegment.0.2.396.20.1.html
- 00:57 Why are Control Accounts Usedsegment.0.57.396.20.1.html
- 01:47 Posting Transactionssegment.0.107.396.20.1.html
- 06:38 Approach to an Exam Questionsegment.0.398.396.20.1.html
- 07:02 Sample Question - Tommy Ryansegment.0.422.396.20.1.html
- 18:46 Sample solution - Tommy Ryansegment.0.1126.396.20.1.html
1. A suggested approach of the best practice when answering exam questions on Debtors Control Accounts.
2. Two exam questions are answered following an approach, which is consistent and easy for the student to understand.
3. A suggested theory question and answer are outlined.
4. Throughout the revision pack exam tips and recommendations are made on how the exam question can be answered efficiently by the student.
Video eLesson (33min):
Exam Questions & Answers (23min):
(730 views)
Depreciation - Straight Line Method [HD]
View Topic »
Explanation of Depreciation of Fixed Assets; Estimation of Depreciation; Approach to Exam Question
Lesson Sample :: Exam Question Sample
Included in this Video Learning Pack are:
A suggested approach of best practice when answering exam questions on this topic.
1. Two exam questions are answered following an approach which is consistent, methodical and easy for students to follow.
2. Throughout the Learning Pack exam tips and recommendations are made on how to answer exam questions most efficiently.
A suggested approach of best practice when answering exam questions on this topic.
1. Two exam questions are answered following an approach which is consistent, methodical and easy for students to follow.
2. Throughout the Learning Pack exam tips and recommendations are made on how to answer exam questions most efficiently.
Video eLesson (38min):
Exam Questions & Answers (22min):
(543 views)
Farm Accounts [HD]
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Purpose of Farm Accounts; Similarity to Club A/c's; Unique Features; Approach to Exam Question
Lesson Sample :: Exam Question Sample
Included in this RevisionPack are two 60 mark exam type questions. The recommended approach shows how to successfully complete the questions in the time allowed i.e. 26 mins.
Also included are some important theory questions.
Also included are some important theory questions.
Video eLesson (27min):
Exam Questions & Answers (14min):
(1157 views)
Final Accounts as a Sole Trader [HD]
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Approaching the Final Accounts Long Exam Question; Topics needed for this question; Topics not covered elsewhere; Approach to Exam Question
Lesson Sample :: Exam Question Sample
Included in this RevisionPack is an entire exam style question with all adjustments that have been asked in the past and recommended courses of action to adjustments that have yet to be asked.
With this suggested solution comes a recommended and tested approach on how best to answer such questions in the time allowed, ie 54 minutes.
With this suggested solution comes a recommended and tested approach on how best to answer such questions in the time allowed, ie 54 minutes.
Video eLesson (15min):
Exam Questions & Answers (31min):
(1395 views)
Final Accounts of a Limited Company [HD]
View Topic »
Approaching Exam Question on Final Accounts of a Limited Company; Areas not frequently asked in previous exams - Sale or Return, - Goods-in-Transit; Depreciation and Disposal, Bank Reconciliation, Patents, Revaluation, Provision for Bad Debts
Lesson Sample :: Exam Question Sample
In this Video Learning Pack students are introduced to a full question on the Final Accounts of a Limited Company. Areas not frequently asked in previous exams
e.g. - Sale or Return, - Goods-in-Transit, - etc. are also mentioned and how to deal with such transactions.
The entire lesson covers one full question, how to approach doing it and where marks can be lost in an exam. Students have to be able to deal with Depreciation and disposal, Bank Reconciliation, Patents, Revaluation, Provision for Bad Debts etc.
When students follow and understand this methodical approach they should feel confident enough to tackle and complete any such question in the exam within the time allowed.
e.g. - Sale or Return, - Goods-in-Transit, - etc. are also mentioned and how to deal with such transactions.
The entire lesson covers one full question, how to approach doing it and where marks can be lost in an exam. Students have to be able to deal with Depreciation and disposal, Bank Reconciliation, Patents, Revaluation, Provision for Bad Debts etc.
When students follow and understand this methodical approach they should feel confident enough to tackle and complete any such question in the exam within the time allowed.
Video eLesson (26min):
Some important theory questions relevant for the EXAM are presented. All the required formulae are provided under the various categories and how they are applied in a worked example to higher Leaving Certificate standard.
Throughout the Revision Pack I put forward important EXAM tips and make recommendations on how to answer these EXAM questions most efficiently.
Finally, there is a full EXAM question with commentary from the point of view of a Bank Manager considering lending to a firm.
Run Time (min:sec)
eLesson -> 26:05
EMA -> 18:20
- View Contents View Contents
- 00:04 Introductionsegment.0.4.97.20.1.html
- 01:01 Who Use Fin. Statementssegment.0.61.97.20.1.html
- 01:27 Useful Hintssegment.0.87.97.20.1.html
- 02:38 Limitiations of Ratio Analysissegment.0.158.97.20.1.html
- 05:28 Important Formulaesegment.0.328.97.20.1.html
- 06:09 a) Profitabilitysegment.0.369.97.20.1.html
- 07:52 b) Liquiditysegment.0.472.97.20.1.html
- 08:41 c) Activitysegment.0.521.97.20.1.html
- 09:48 d) Gearingsegment.0.588.97.20.1.html
- 10:48 e) Investment Ratiossegment.0.648.97.20.1.html
Some important theory questions relevant for the EXAM are presented. All the required formulae are provided under the various categories and how they are applied in a worked example to higher Leaving Certificate standard.
Throughout the Revision Pack I put forward important EXAM tips and make recommendations on how to answer these EXAM questions most efficiently.
Finally, there is a full EXAM question with commentary from the point of view of a Bank Manager considering lending to a firm.
Run Time (min:sec)
eLesson -> 26:05
EMA -> 18:20
Video eLesson (28min):
It also deals with Variable, Fixed and Mixed costs and how to break up those Mixed costs using the High Low method.
The lesson establishes a link with Marginal costing and the relationship that exists between costs, profit and sales. Exam questions covered, deals with typical problems encountered in previous exam papers.
Also included are additional theory questions which are important for students who want to get full marks in the exam.
- View Contents View Contents
- 00:04 Introductionsegment.0.4.364.20.1.html
- 01:32 Example - Cody Furniture Ltd.segment.0.92.364.20.1.html
- 08:30 Link with Marginal Costingsegment.0.510.364.20.1.html
- 10:42 Satarting Point for Questionssegment.0.642.364.20.1.html
- 11:27 High Low Methodsegment.0.687.364.20.1.html
- 15:48 Sample Question - Maureen O'Dwyer Ltd.segment.0.948.364.20.1.html
- 17:30 Sample Solution - Maureen O'Dwyer Ltd.segment.0.1050.364.20.1.html
It also deals with Variable, Fixed and Mixed costs and how to break up those Mixed costs using the High Low method.
The lesson establishes a link with Marginal costing and the relationship that exists between costs, profit and sales. Exam questions covered, deals with typical problems encountered in previous exam papers.
Also included are additional theory questions which are important for students who want to get full marks in the exam.
Video eLesson (31min):
1. A suggested approach when answering this topic.
2. Two examination questions are answered following an approach that is consistent and easy to follow and understand.
3. A suggested theory question and answer is outlined.
4. Throughout the Revision pack examination tips and recommendations are suggested, which will help the student answer an examination question successfully on this topic.
- View Contents View Contents
- 00:01 Introductionsegment.0.1.406.20.1.html
- 01:27 Approach To Exam Questionsegment.0.87.406.20.1.html
- 02:08 Sample Question - JO'Higginssegment.0.128.406.20.1.html
- 09:34 Approaching Your Answersegment.0.574.406.20.1.html
- 11:02 Sample Workings - JO'Higginssegment.0.662.406.20.1.html
- 22:44 Sample Solution - JO'Higginssegment.0.1364.406.20.1.html
1. A suggested approach when answering this topic.
2. Two examination questions are answered following an approach that is consistent and easy to follow and understand.
3. A suggested theory question and answer is outlined.
4. Throughout the Revision pack examination tips and recommendations are suggested, which will help the student answer an examination question successfully on this topic.
Video eLesson (20min):
Exam Questions & Answers (28min):
(722 views)
Incomplete Records (Control Account Method) [HD]
View Topic »
Included in this Video Learning Pack are:
1. A suggested approach of best practice when answering exam questions on this topic.
2. Two exam questions are answered following an approach which is consistent, methodical and easy to follow.
3. Suggested theory questions and answers.
4. Exam tips and recommendations are made throughout the Revision Pack.
Lesson Sample :: Exam Question Sample
Included in this Video Learning Pack are:
1. A suggested approach of best practice when answering exam questions on this topic.
2. Two exam questions are answered following an approach which is consistent, methodical and easy to follow.
3. Suggested theory questions and answers.
4. Exam tips and recommendations are made throughout the Revision Pack.
1. A suggested approach of best practice when answering exam questions on this topic.
2. Two exam questions are answered following an approach which is consistent, methodical and easy to follow.
3. Suggested theory questions and answers.
4. Exam tips and recommendations are made throughout the Revision Pack.
Video eLesson (27min):
A suggested approach of best practice when answering EXAM questions on this topic and how to avoid losing marks.
Two full EXAM questions are answered from slightly different perspectives but using an approach which is consistent, methodical, time efficient and easy for students to understand.
- View Contents View Contents
- 00:01 Introductionsegment.0.1.96.20.1.html
- 04:54 Limitation of Marginal Costingsegment.0.294.96.20.1.html
- 06:29 Useful Formulaesegment.0.389.96.20.1.html
- 08:20 Exam Approachsegment.0.500.96.20.1.html
- 13:35 Sample Question - Tipperary Ltd.segment.0.815.96.20.1.html
- 15:09 Sample Solution - Tipperary Ltd.segment.0.909.96.20.1.html
A suggested approach of best practice when answering EXAM questions on this topic and how to avoid losing marks.
Two full EXAM questions are answered from slightly different perspectives but using an approach which is consistent, methodical, time efficient and easy for students to understand.
Video eLesson (25min):
A suggested approach to answering examination questions on this topic.
Examination questions are answered following the suggested approach,
which should easily be followed and understood by the student.
A theory question and answer are outlined. Throughout the revision pack, examination tips and recommendations are made on how to answer the examination questions successfully.
- View Contents View Contents
- 00:02 Introductionsegment.0.2.430.20.1.html
- 00:27 What is a budget ?segment.0.27.430.20.1.html
- 00:48 Principal Budget Factorsegment.0.48.430.20.1.html
- 01:20 Operating Budgetssegment.0.80.430.20.1.html
- 04:59 Master Budgetssegment.0.299.430.20.1.html
- 05:18 Sample Question - Spencer Ltd.segment.0.318.430.20.1.html
- 08:51 Sample Solution - Spencer Ltd.segment.0.531.430.20.1.html
A suggested approach to answering examination questions on this topic.
Examination questions are answered following the suggested approach,
which should easily be followed and understood by the student.
A theory question and answer are outlined. Throughout the revision pack, examination tips and recommendations are made on how to answer the examination questions successfully.
Video eLesson (25min):
It shows how one decides on the basis of apportionment. It also deals with the Under/Over-Absorption of overheads and what that implies for a business.
The lesson also deals with the relationship between costs, sales and profit in order to quote a Selling Price.
The exam questions cover problems that have come up in recent exam papers.
Important aspects of theory are also covered in these questions.
- View Contents View Contents
- 00:03 Introductionsegment.0.3.363.20.1.html
- 00:27 Allocationsegment.0.27.363.20.1.html
- 00:35 Re-Apportionmentsegment.0.35.363.20.1.html
- 00:47 Apportionmentsegment.0.47.363.20.1.html
- 01:02 Absoptionsegment.0.62.363.20.1.html
- 01:15 Direct and Indirect Costssegment.0.75.363.20.1.html
- 02:11 Reasons for Using Pr Costingsegment.0.131.363.20.1.html
- 02:59 Sample Question - Fine Chip Ltd.segment.0.179.363.20.1.html
- 05:52 Sample Solution - Fine Chip Ltd.segment.0.352.363.20.1.html
It shows how one decides on the basis of apportionment. It also deals with the Under/Over-Absorption of overheads and what that implies for a business.
The lesson also deals with the relationship between costs, sales and profit in order to quote a Selling Price.
The exam questions cover problems that have come up in recent exam papers.
Important aspects of theory are also covered in these questions.
Video eLesson (29min):
The lesson also deals with setting prices for jobs or contracts when the cost Allocation, Apportionment and Re-apportionment has already been done.
Integration of different areas of Management Accounting.
- View Contents View Contents
- 00:03 What is Product Costingsegment.0.3.370.20.1.html
- 01:28 Reasons for Product Costingsegment.0.88.370.20.1.html
- 04:00 Method of Valuing Closing stocksegment.0.240.370.20.1.html
- 05:19 Stock Closing Cardsegment.0.319.370.20.1.html
- 07:31 Sample Question - G Moylan Ltd.segment.0.451.370.20.1.html
- 09:01 Sample Solution - G Moylan Ltd.segment.0.541.370.20.1.html
- 16:34 Sample Question - Spark Ltd.segment.0.994.370.20.1.html
- 18:14 Sample Solution - Spark Ltd.segment.0.1094.370.20.1.html
- 21:58 Additional Questionsegment.0.1318.370.20.1.html
The lesson also deals with setting prices for jobs or contracts when the cost Allocation, Apportionment and Re-apportionment has already been done.
Integration of different areas of Management Accounting.
Video eLesson (26min):
they should contain.
Responsibilities of Directors, duties of Auditors, Accounting principles and the regulation of the Accountancy profession is also covered.
Students need to know the formal layout as presented in this lesson and is required by legislation and also the formal notes which may be required at the end of an exam question.
Finally, a full 100 mark question and a lot of adjustments are covered in detail in order to give students the knowledge and confidence to attempt this type of question in an exam.
- View Contents View Contents
- 00:01 Introductionsegment.0.1.397.20.1.html
- 02:39 Summary of Reporting Reqssegment.0.159.397.20.1.html
- 03:34 FRSsegment.0.214.397.20.1.html
- 03:55 Principal Obligationssegment.0.235.397.20.1.html
- 04:42 Directors Reportsegment.0.282.397.20.1.html
- 05:16 Auditsegment.0.316.397.20.1.html
- 06:35 Accounting Conceptssegment.0.395.397.20.1.html
- 07:35 Exceptional Itemssegment.0.455.397.20.1.html
- 08:06 Regulation Accountssegment.0.486.397.20.1.html
- 09:15 Formatssegment.0.555.397.20.1.html
- 09:38 Vertical formatsegment.0.578.397.20.1.html
- 11:43 Balance Sheetsegment.0.703.397.20.1.html
- 17:32 Sample Question - Buckner Ltd.segment.0.1052.397.20.1.html
they should contain.
Responsibilities of Directors, duties of Auditors, Accounting principles and the regulation of the Accountancy profession is also covered.
Students need to know the formal layout as presented in this lesson and is required by legislation and also the formal notes which may be required at the end of an exam question.
Finally, a full 100 mark question and a lot of adjustments are covered in detail in order to give students the knowledge and confidence to attempt this type of question in an exam.
Video eLesson (30min):
Exam Questions & Answers (20min):
(534 views)
Revaluation of Fixed Assets [HD]
View Topic »
This RevisionPack covers Depreciation/ Revaluation of Fixed Assets on the Leaving cert higher level Accounting syllabus.
Two questions are covered in detail. The accounts necessary to successfully complete these questions are covered in detail using an approach which should help the student achieve full marks.
Lesson Sample :: Exam Question Sample
This RevisionPack covers Depreciation/ Revaluation of Fixed Assets on the Leaving cert higher level Accounting syllabus.
Two questions are covered in detail. The accounts necessary to successfully complete these questions are covered in detail using an approach which should help the student achieve full marks.
Two questions are covered in detail. The accounts necessary to successfully complete these questions are covered in detail using an approach which should help the student achieve full marks.
Video eLesson (25min):
Exam Questions & Answers (24min):
(618 views)
Service Firm Accounts [HD]
View Topic »
Included in this Video Learning Pack are -
1. A suggested approach to answering a Higher Level question on this topic.
2. Two examination questions are answered following a consistent approach, which is easy for the student to understand.
3. A suggested theory question and answer is outlined.
4. Throughout the Pack advice and recommendations are given on how to answer the exam questions efficiently.
Lesson Sample :: Exam Question Sample
Included in this Video Learning Pack are -
1. A suggested approach to answering a Higher Level question on this topic.
2. Two examination questions are answered following a consistent approach, which is easy for the student to understand.
3. A suggested theory question and answer is outlined.
4. Throughout the Pack advice and recommendations are given on how to answer the exam questions efficiently.
1. A suggested approach to answering a Higher Level question on this topic.
2. Two examination questions are answered following a consistent approach, which is easy for the student to understand.
3. A suggested theory question and answer is outlined.
4. Throughout the Pack advice and recommendations are given on how to answer the exam questions efficiently.
Video eLesson (28min):
Exam Questions & Answers (18min):
(954 views)
Tabular Statements [HD]
View Topic »
This RevisionPack covers the Tabular Statements topic on the Leaving Cert Higher Accounting Syllabus.
It contains numerous examples for you to practice with including worked solution to past EXAM questions.
Lesson Sample :: Exam Question Sample
This RevisionPack covers the Tabular Statements topic on the Leaving Cert Higher Accounting Syllabus.
It contains numerous examples for you to practice with including worked solution to past EXAM questions.
It contains numerous examples for you to practice with including worked solution to past EXAM questions.

