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Junior & Leaving Cert Lessons Online

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Topics in Accounting (Higher)

2014 Leaving Cert Exam Paper - Section 1 [HD]

2014-Account Exam Paper Section 3
Video Lesson
(84 min)
(1,088 views)
Lesson Video
Lesson Notes

2014 Leaving Cert Exam Paper - Section 2 [HD]

2014-Account Exam Paper Section 2
Video Lesson
(97 min)
(593 views)
Lesson Video
Lesson Notes

2014 Leaving Cert Exam Paper - Section 3 [HD]

2014-Account Exam Paper Section 3
Video Lesson
(43 min)
(497 views)
Lesson Video
Lesson Notes

Cash Budgeting [HD]

- Good Approach to Completing Questions On Time - Sales and Cost of Sales - Purchases and Gross Profit - Mark-Up and Margin - Two Full Exam Questions On Cash Budgeting
Video Lesson
(27 min)
(4,013 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(19 min)
Exam Q&A Video
Exam Q&A Notes

Cash Flow Statements [HD]

- Past Issues - Government Securities And Revaluation Reserve - Two Comprehensive Questions Are Included - Where are Exam Marks Lost
Video Lesson
(27 min)
(3,410 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(17 min)
Exam Q&A Video
Exam Q&A Notes

Correction of Errors & Suspense Accounts [HD]

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 - Errors of Omission/Commission, Principle, Original Entry - Compensating Errors and Complete Reversal of Entries
Video Lesson
(26 min)
(3,535 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(25 min)
Exam Q&A Video
Exam Q&A Notes

Club Accounts [HD]

Types of accounts necessary for clubs and the role of the treasurer. - Two full 100 mark questions - Accounts necessary for clubs - Role of the Treasurer - Necessary adjustments
Video Lesson
(31 min)
(2,696 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(18 min)
Exam Q&A Video
Exam Q&A Notes

Creditors Control Account [HD]

- Creditors Control Account - Explanation - Usage - Contra Entry
Video Lesson
(18 min)
(1,612 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(15 min)
Exam Q&A Video
Exam Q&A Notes

Debtors Control Account [HD]

- Worked Solution To An Exam Question - Exam Tips and Recommendations - Debtors Control Account - Contra Entry
Video Lesson
(36 min)
(2,011 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(23 min)
Exam Q&A Video
Exam Q&A Notes

Depreciation of fixed assets-Reducing balance Method [HD]

A suggested approach to answering examination questions on this topic. - Two examination questions are answered - Fixed Installment/ Straight Line Method - A theory question and answer are outlined
Video Lesson
(30 min)
(1,134 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(22 min)
Exam Q&A Video
Exam Q&A Notes

Depreciation - Straight Line Method [HD]

A suggested approach of best practice when answering exam questions on this topic. - Two Exam Questions aAe Answered - Depreciation of Fixed Assets - Estimation of Depreciation
Video Lesson
(33 min)
(1,907 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(23 min)
Exam Q&A Video
Exam Q&A Notes

Farm Accounts [HD]

- Recommended Approach To Answering this Question - Some Important Theory Questions - Purpose of Farm Accounts - Similarity to Club A/c's - Unique Features
Video Lesson
(38 min)
(1,952 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(22 min)
Exam Q&A Video
Exam Q&A Notes

Flexible Budgeting [HD]

What it means to 'flex' a budget. - Variance analysis: how actual results differ from budget. - Variable, Fixed and Mixed costs. - How to break up Mixed costs using High Low method. - Relationship between costs, profit and sales.
Video Lesson
(28 min)
(1,428 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(15 min)
Exam Q&A Video
Exam Q&A Notes

Financial Ratios [HD]

An overview of the need for ratios and who uses them. - Important Theory Questions - Required Formulae and How They Are Applied - Question and Comments From the View of a Bank Manager
Video Lesson
(26 min)
(2,398 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(18 min)
Exam Q&A Video
Exam Q&A Notes

Final Accounts of a Limited Company [HD]

- Sale or Return. - Goods-in-Transit. - Provision for Bad Debts. - Students have to be able to deal with
Video Lesson
(15 min)
(2,459 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(31 min)
Exam Q&A Video
Exam Q&A Notes

Final Accounts as a Sole Trader [HD]

- A Worked Exam Question - Final Accounts Long Exam Question - Topics Needed For This Question - Topics Not Covered Elsewhere
Video Lesson
(27 min)
(3,601 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(14 min)
Exam Q&A Video
Exam Q&A Notes

Incomplete Records - Balance Sheet Method [HD]

- A suggested approach when answering this topic. - Two examination questions are answered - A suggested theory question and answer is outlined.
Video Lesson
(31 min)
(2,552 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(24 min)
Exam Q&A Video
Exam Q&A Notes

Incomplete Records (Control Account Method) [HD]

- Two exam questions are answered - An approach which is consistent, methodical and easy to follow.
Video Lesson
(20 min)
(1,553 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(28 min)
Exam Q&A Video
Exam Q&A Notes

Marginal Costing [HD]

The type of costs and assumptions that are used in Marginal Costing. - A suggested approach of best practice when answering EXAM questions. - Limitations of using Marginal Costing. - Useful formulae. -Typical exam question.
Video Lesson
(27 min)
(1,989 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(12 min)
Exam Q&A Video
Exam Q&A Notes

Master Budgets [HD]

A suggested approach to answering examination questions on this topic. - A theory question and answer are outlined. . - Operation Budget - Master Budget - Budgeting
Video Lesson
(25 min)
(913 views)
Lesson Video
Lesson Notes

Product Costing I [HD]

- Under/Over-Absorption of overheads and what that implies for a business. - Relationship between costs, sales and profit in order to quote a Selling Price. - Important aspects of theory
Video Lesson
(25 min)
(1,523 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(17 min)
Exam Q&A Video
Exam Q&A Notes

Product Costing II [HD]

- Setting Prices or Jobs or Contracts - Reason for Product Costing - Methods of Valuing Closing Stocks - Stock Control Card
Video Lesson
(29 min)
(1,110 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(15 min)
Exam Q&A Video
Exam Q&A Notes

Published Accounts [HD]

- Responsibilities of Directors - Duties of Auditors, - Accounting principles - Regulation of the Accountancy profession is also covered.
Video Lesson
(26 min)
(2,173 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(18 min)
Exam Q&A Video
Exam Q&A Notes

Revaluation of Fixed Assets [HD]

- Two questions are covered in detail - Revaluation Reserve Account
Video Lesson
(30 min)
(2,265 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(20 min)
Exam Q&A Video
Exam Q&A Notes

Service Firm Accounts [HD]

- Why should Service Firms keep accounts? - Two examination questions are answered following a consistent approach.
Video Lesson
(25 min)
(2,429 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(24 min)
Exam Q&A Video
Exam Q&A Notes

Tabular Statements [HD]

- Numerous examples for you to practice - Approach - Useful notes
Video Lesson
(28 min)
(2,400 views)
Lesson Video
Lesson Notes
Exam Questions
& Solutions
(18 min)
Exam Q&A Video
Exam Q&A Notes