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Theory
in
Accounting
Joan Martin
pdst 2014
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Theory in Accounting
• Theory questions are becoming a more
important part of the accounting exam
paper.
• Expect to see theory questions on all
sections but especially in Sections 2 and 3
• Approximately 15% of the overall paper is
theory
• Provide as much detail as possible on all
your theory answers
pdst 2014
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• In recent years the amount of theory being
asked on the Leaving Certificate paper has
steadily increased. This is a trend that is likely
to continue. Below is an outline of the likely
theory that can be asked, as well as all of the
theory questions (and answers) that have
come up over the 10 year history of the course
from State Examinations Commission.
• One suggestion is to cover the theory at the
end of each section/chapter
pdst 2014
Theory in Accounting
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Resources
• Past Exam paper questions and solutions
from SEC
• Divided into topics
pdst 2014
Fís Foghlaim
www. pdst. ie
Forbairt