Updates to Accountancy Page

Work Done       (Always Relaod With:        Ctrl + F5,      or      Shift + )
19/11/2022 New Interactive Exercises for Clubs and Service Firms               HERE  
  Covers, Loans & Loan Interest. Investments and Investment Interest
06/11/2022 New Interactive Exercises for Clubs and Service Firms               HERE  
  Covers, Loans & Loan Interest. Investments and Investment Interest
05/10/2022 Uploaded workings for the 2022 HL Depreciation Question               HERE  
  Updated the TY "Closing Off EARL" page                HERE
  With the appropriate one made clear,
  With the appropriate EARL Clasification made clear in the account heading
           Debtors         e.(A).r.l.
           Capital         e.a.r.(L).         etc
  Page will need a refresh Ctrl + F5
New Practice page for Question 1               HERE  
15 Interactive exercises covering Question 1 Adjustments
Exercises covering the placement of entries, (EARL) and headings.

School has implemented SSL Certificate, so we become https rather than http.
There will be some issues as we get everything resolved.

24/06/2022 Ratios Online Practice Exercises updated for the HL.q5 2022 Watson Question.               HERE  
22/06/2022 Higher Level and Ordinary Level 2022 Papers uploaded as individual questions
Links added to the HL topics pages
05/03/2022Updates to the Interpretation of Accounts  -  Practice Page.
New exercises added to calculate the figures needed for inclusion in the various formulas.               HERE  
12/02/2022Have updated the interactive exercies on the Cash Budgets Page.               HERE  
Clearer & Smaller steps to identify errors more easily.
13/01/2022Changes to the Incomplete Records Home Page, including the addition of a simplified layout of the Type A questions with bullet points indicating the tasks to be completed.  It should make it easier for students to identify which elements are easy and which are hard .               HERE
30/12/2021Updates to the Suspense Page.  Extra, Older Questions added plus extra Presentations            HERE   
Over 115,000 visits to this site in 2021.  Thank you to everyone who has used this site and made this project worthwhile.
14/12/2021Updated the HL Interpretation of Accounts, Ratios Practice page to include the 2021 paper            HERE 
23/10/2021Uploaded T account working for the 2021  HL Q1a  Sole Trader, A. Kenny question            HERE
10/09/20212021,   HL, OL   &  HL  Irish Marking Schemes uploaded as individual files
27/08/2021Added the Gaeilge Link to the Sidebar.  Links to the HL Irish Language Questions and Marking Schemes.  (See 14/08/21 below)
14/08/2021Created a new HL Index page linking to the Irish Langauage Questions located at      egs.ie/accountancy/gaeilge          HERE  

For the Marking Schemes
HL Irish Language marking schemes available from 2009.  (None for 2020)  
As usual:     Simply add    ms  to the file name to access.  Adding ms before 2009 will access the English language marking scheme instead.
h21.2 Tabular Statement as an Online Interactive & Self Correcting Question          HERE  

h07.4 Tabular Statement as an Online Interactive & Self Correcting Question          HERE     
Will need   Ctrl + F5   to reload.
07/07/2021Reworked Land & Buildings Depreciation h19.3s Solution & Notes          HERE    
Will need   Ctrl + F5   to reload.
04/07/2021Separated  "Land & Buildings"  questions  from the "Vehicles" etc on the Depreciation & Revaluation Home Page.          HERE
Will need   Ctrl + F5   to reload.
24/06/2021Higher Level and Ordinary Level 2021 Papers uploaded

"Blue Button" links updated on the home page for 2021 Paper
 - for both Questions, and
 - for Marking Schemes (for when the time comes in August)

Links added to the HL topics pages

HL 2021 Q5 Working uploaded          HERE
HL 2021 Q5 Figures page updated     HERE
09/05/2021A New Page Containing Links to 40 Microsoft Forms for HL Question 5          HERE
2001 - 2020  with the Figures Provided
2001 - 2020 where the Figures need to be calculated before working out the Formulas
There will be no direct link to this page from the Ratios page, as it's for Teachers, not for Students.
06/05/2021Uploaded a solution for 2019 HL Q1
Uploaded a solution for 2005  HL Q5
09/02/2021Uploaded HL & OL 2020 Marking Schemes
Updated links on the home page.
Updated Links on relevant Topic home pages
Corrected entry in 2020 Q6 Solution and Presentation
28/01/2021Major update to Ratios formulas pages.  All 20 years of questions now working.     HERE   
04/12/2020 Uploaded Solution for 2020 HL 6 Suspense     HERE

Uploaded a Work Through Presentation of 2020 HL 6 Suspense     HERE
Contains Pause Points to allow discussion,
and Suspense  T  a/c,  Adjusted  Profit,  &  Balance Sheet
Templates to allow workings be done on a white board.

Updated the Question 1 breakdown page to take account of 2020     HERE  
01/12/2020 2020 Higher Level and Ordinary Level Papers uploaded
Links to Questions on Home Page updated (may need F5)
A solution for 2020 HL q1 added on q1 page     HERE
A solution for 2020 HL q5b added on ratios page.    HERE  
18/10/2020 Updated Ratios Comments Sheet     HERE  
particularly in relation to the  "What it means"  Section
06/09/2020 Question 1 Page. Series of new wgw  - What goes where quizes.
 - Assets & Liabilities
 - Expenses & Revenues
 - Connections  
01/09/2020 Tabular Statements Page.  Interactive Exercises for Past Questions added
21/04/2020 Question 1 Page.  Updated the    q1breakdown.pdf    breakdown of past Q1 adjustments up to and including 2019
18/04/2020 Two Online Practice Questions added to the Tabular Statements Page.
11/03/2020 New "Suspense" Classroom Guided Practice Presentations added for  h18, h16, h14, h12, h10 & h08
23/10/2019 QR Codes for the TY Phone Quiz, now themselves link to the quizes
19/10/2019 Uploaded the New TY "Bridging the Gap" page to coincide with the BSTAI  National Conference     HERE  
19/08/2019 Higher & Ordinary Level Marking Schemes uploaded
Farm Accounts page uploaded + workings for Farm Accounts HL past questions
17/01/2019 Updated the Ratios  Profitability/Gearing/Liquidity Practice Exercises at         HERE  
Improving the Question and Handling of whether to use    "x 100/1"    or not
The other related formulas are in progress and will follow.
03/11/18 Updated
Ratios Comments Page     HERE  
Ratios Blank Comments Page     HERE  
20/10/18 New Interactive Practice Questions added to Production Budgets page
Error in the Ratios Interactive Calculating figures for 2018 corrected
01/09/18 HL & OL Marking Schemes 2018 uploaded
02/07/18 Updated the Tabular Statements Practice Exercises for Improved Reporting
18/06/18 Higher Level and Ordinary Level Papers uploaded
"Blue Button" links updated on home page for 2018 Paper
 - for both Questions, and
 - for Marking Schemes (for when the time comes in August)
01/06/18 New Suspense Handout Added to the Suspense Page
 - Explanation of Terminology associated with the Question
 - Categorisation and Analysis of Types of Error & Ommission asked
09/02/18 New SEC Blank Template for TABS & Cash Budgets uploaded to TABS & Cash Budgets Page
04/01/18 New interactive practice exercises on the Cash Budgets Page
13/12/17 Fixed a stupid error in the suspense solution at   egs.ie/accountancy/14/h/7s.pdf
21/11/17 New Solutions for Part B of Question 5 located on the Ratios Page.  14, 13, 12, 11 and 10
New Handout documents for Control Accounts - Debtors & Creditors
Reworking of TY exercise 3:  b/d &  c/d
10/10/17 New Solutions for Part B of Question 5 located on the Ratios Page.  17, 16 & 15.  More to follow.
Uses a Rubric type approach to help learn & remember the comments
2/09/172 BSTAI  Dublin Branch Mailshot
BSTAI Application Form
02/09/17 HL & OL Marking Schemes 2017 uploaded
30/08/17 TY Page. Exercises 4, 7 & 8 reworked and improved
19/08/17 (Bar undiscovered errors), finished the Practice Exercises on the TABS page
29/06/17 Ratios:  Interactive Practice exercies for
  (1)   Profitability, Gearing & Liquidity
  (2)  Share & Dividend Performance
  (3)  Section A Formulas
  (4)  All Formulas
26/06/17 The results from
Ratios Formulas and Ratios Figures practice pages are now sent (only) to the email address entered at the start of that quiz.
22/06/17 Totally new Front End Interface.
Note  Chrome loads pages from 'cache', your computers memory.
Hence when websites are updated Chrome will continue to load the "old" page stored in cache not the up to date one.
The old Frames technology was making it impossible to reload the pages located within the Frames.
Right click & reload should ensure the current version from now on, but a reload is still needed to see if the page has been updated.
19/06/17 Uploaded individual Questions for 2017 paper, both Higher & Ordinary Level
Links to 2017 Questions inserted into relevant topic pages.  Links, (not yet active) to marking schemes included also
Higher Past Papers Breakdown   updated to include 2017 Questions
Ordinary Past Papers Breakdown   updated to include 2016 Questions
08/06/17 Fixed an error on the TABS notes solution page & updated and improved it's layout.
01/06/17 Major Addition to Tabular Statements.  Notes & Practice for Individual Adjustments
13/05/17 Fixed non working practice page at
24/02/17 Suspense:  Solution for h16.6 added at    egs.ie/accountancy/16/h/6s.pdf
Blank(ish) introduction/workings sheet at        egs.ie/accountancy/16/h/6sblank.pdf
24/01/17 "Calculating Formulas"  on the Ratios page has had 2 major modifications.
Firstly, if the user inputs an email address the results are emailed to that address.
This function requires that an email address must be entered, so a default   nobody@egs.ie is provided for those who do not wish to use this.
Secondly,  at the request of my 5th year class who were sick of typing 000 after everything, figures are no longer entered in full.
Rather 400,000 is now entered as 400       15,500  as  15.5 etc
However the exception is the Part A formulas of Opening Stock, Cash Purchases & Sales where figures still need to be entered in full or else they will be incorrect.  I.E., if Sales should be 500,000 then 500 would be incorrect.
In the Cash Budgeting page I've uploaded a practice system for working out the Sales & Purchases figures found in part A.
I can't fit an entire question in (yet), but the Sales & Purchases figures are important figures to get right and need to be practiced.
11/01/17 Fixed link to  "Calculating Formulas"          At   egs.ie/accountancy/ratios/
Was pointing to wrong page in error
04/11/16 Updated the layout & formating of Ratios  "Finding the 12 key figures" to make it more readable 
17/10/16 HL Interpretation of Accounts:  Calculating the 12 Key Figures - Interactive Exercises Page - uploaded.  Link from the Ratios page
05/10/16 HL Interpretation of Accounts:  Formulas - Interactive Exercises Page - uploaded.  Link from the Ratios page
28/09/16 A workings solution for Clubs 2013 Question 4 uploaded
25/09/16 In TY Page, new Cash and Credit Double Entry Quiz added.
Work continuing on the Formula Quizes for Ratios.  Should be finished by next week
31/08/16 Uploaded HL & OL Marking Schemes
12/08/16 Updated the  egs.ie/accountancy/ty  page
Presentations and quizzes updated
Some short worksheets added.
Information page updated
07/07/16 Links to 2016 Questions inserted into relevant topic pages.  Links, (not yet active) to marking schemes & some solutions included also.
21/06/16 HL questions uploaded, if not yet linked to from relevant pages
Higher Past Papers Breakdown   updated to include 2016 Questions
26/04/16 Link on welcome page to Excellent Revision Article in the Guardian
(May need to right click, and select "reload/refresh frame"
08/03/16 Marginal Costing Page.
Links to solutions & links to marking schemes were pointing to the questions in error.
09/02/16 Important notice:  I'm moving the presentation & quiz links on ty2 to the ty page instead.
Reason:  Several errors discovered & corrected on the ty presentations are still not corrected on the ty2 page.
Only difference is that ty quiz results are automatically sent to me.
Non EGS students are still Very Welcome to complete the quizes.
Simply enter "anonymous" as the name with "noone@egs.ie" for the email.
Such messages are deleted automatically.
Replaced h04.5 Ratios question, was an old typed up question & contained a date error
Corrected an error in Ratios figures page
22/01/16 Corrected link to Clubs  h04.6  marking scheme "Green Glen"
18/01/16 Updated the Published Accounts Page
Correcting Errors & Glitches on the TY double entry page
25/11/15 Uploaded new "15.3ms marking scheme for 2015 TABS Question
Uploaded new h03.9 Flexible Budget, was an entry missing from the original.
22/11/15 Content from  the BSTAI Conference in Galway on  "Introduction to Double Entry Bookkeeping for Beginners in Transition Year",  located at  
17/11/15 Will be leading a workshop this Saturday 21st at the BSTAI Conference in Galway on;
     "Introduction to Double Entry Bookkeeping in Transition Year for Beginners"
Updated the tabs index page:  Included missing h13.3 & fixed link to h15.3ms
Corrected an error in the h14 ratios HL figures page
20/10/15 Corrected Errors in h12.2 Suspense Solution
PDST "Accountancy Alive" Course pages at
     http://egs.ie/accountancy/hodson     The "New Technologies" in Education & using ICT for Formative Assessment
     http://egs.ie/accountancy/athlone     An Approach to Cash Flow Statements.
01/10/15 New  "Cash Flow Statements"   Page incorporating work from PDST conference in Athlone
01/09/15 OL Marking Scheme files uploaded
Updated OL MS Links Page
28/08/15 Uploaded HL Marking Schemes & Updated HL Marking Scheme Page
Updated MS links on individual subject Topic pages.
2015 HL & OL Questions Uploaded
Higher & Ordinary "Past Papers Breakdown" Pages updated
Links to 2015 questions added to Individual Topic Index Pages.
Ratios: "HL Breakdown Page" updated
Ratios: "HL figures" page updated
New Corrys Homework Videos Link on Links Page
In Ratios, a new Template for the finding of figures & for Part A
Ordinary Level Marking Schemes page added to start Welcome Page
The "What Goes Where" handout on the Question 1 page has been updated so as to more closely follow
a Published Accounts layout.
Ratios: New handout outlining an Approach to learning the Comments in Part B
Also a second handout, a blank version of the above for testing knowledge of the Ratios comments
New HL Marking Schemes Page added. Now you can link to any marking scheme from one central page
Redid the Gross Profit Percentage video on the Ratios page as the sound was dreadful.
Updated the Gross Profit Percentage page in Ratios to make the notes a bit more explanatory.
Uploaded a new "What Goes Where Quiz" page on the Question 1 index page. It may be necessary to reload/refresh the page for the link to show.
Corrected an Error for 2004, the CA-minus closing stock figure, on the Ratios figures page.
Corrected an Error on the 2014 q7 suspense solution in part I
2014 Individual Marking schemes uploaded, Higher & Ordinary Level
An explanatory video on Gross Profit Percentage added into Ratios
Added a solution for 2014 q7 Suspense account, plus 2014 q4 Control Accounts.
I would welcome anyone checking them for errors as they are very easy to make when setting out the pages.
Uploaded a Solution with T account workings for 2014 Question 1
Uploaded the 2014 HL paper and updated the relevant index pages and HL Breakdown page.
Uploaded the OL paper but have not yet updated the OL Breakdown page.
Fixed incorrect link to Club q2 2000 marking scheme. J. Reidy
Fixed incorrect link to 2010 Q1 marking scheme which was pointing to 2008 instead.
Corrected the Link to the 2013 Published Account Marking Scheme which was directing to 2009 instead
Added NUI Galway link to links page
Added 1995, Q4 and solution. Incomplete Records, Type A. 90 mark question.
Removed the script for people to be able to contact me directly. Wasn't being used and was slowing the page from loading.
Added Solutions for Control Accounts: 2010 q4 and 2008 q2
Added a Solution for the 2010 Suspense Q7.
Added Solutions for Control Accounts: 2011 q2 and 2007 q2
A script to allow people to contact me directly via email, (without their email address showing publicly), was added to the start page.
In Budgets, a Flexible Budgets Page Added
In Costing, Product Costing, Job-Absorption Costing and Stock Valuation pages added.
Three link errors regarding the 1999 paper questions 2, 3 and 9 which were linking to the marking schemes rather than the question, have been corrected.
Control Accounts page added.
Cash Flow page added
New Links page Added. Links to other Accounting sites on the web.
Marking Schemes for 1998 Higher Level uploaded.
Video added to Question 1 adjustments, New Warehouse - With VAT. Number 17
Links to HL & OL Breakdown from the start page corrected after overnight problem
Replaced Video 15. Sound volume was too low to be heard. Although some might say that was a good thing.
Video added to Question 1 adjustments, Bank Reconciliation Statement - Bad Debts Recovered. Number 16
Video added to Question 1 adjustments, Change to Provision for Bad Debts. Number 18
Modified the Higher Level Breakdown Links Page.
Video added to Question 1 adjustments, Bank Reconciliation Statement - Bad Debts Written Off. Number 15
Fixed download files links for video 14. Were still pointing to the number 13 videos in error.
Uploaded a blank template for a Tabular Statements (TABS), 100 marker question.
Fixed some link errors to marking schemes on Suspense page, 2006 & 2004
Plus included links to 1996 and 1997 marking schemes for Suspense questions.
Video added to Question 1 adjustments, Bank Reconciliation Statement- cheque for wrong amount paid to suppliersr. Number 14
Individual Ordinary Level Questions & Marking Schemes for 2001 and 1997 uploaded. = 2001 - 2013 + 1997 done.
Individual Ordinary Level Questions, but no Marking Schemes for 1998, 1999 and 2000. = 1997 - 2013 done
Putting up Individual Ordinary Level Questions and Individual Marking Schemes in the format of: year/level/qustion
Question =
Marking scheme =
Years 2013 to 2002 completed so far
Fixed incorrect link to Clubs 2013, question 4 marking scheme on Clubs index page
Video added to Question 1 adjustments. Fire damaged Stock. Number 13
Corrected incorrect link below, Date = 22/09/13 to the Athlone Material
Created Ratios page for those attending the Accountancy Seminar in Athlone on 14/09/2013.
Is located Here
Marking schemes for 2013 uploaded.
Ratios; "HL Breakdown" handout and "HL Figures" handout updated for 2013 paper
Question 1; "Adjustments" handout & "q1breakdown" handout updated for 2013 paper
Updated for 2013 Higher & Ordinary Level Papers.
Visitor Comments box added.
Question 1 Adjustments; video added for Extension adjustment - Number 11
Corrected download video links at the bottom of each video page
Question 1 video files are now on individual pages to allow for quicker loading over the Internet.
Video for Land & Buildings depreciation and revaluation added to question 1 videos page. Number 12
Errors in Incomplete Records Types A solutions , h07.7s.pdf & h00.6s.pdf corrected. (May need to reload page, F5)
Corrected link to h99 q1 paper showing the marking scheme instead. (May need to reload page, F5)
Question 1 Adjustments; video added for Suspense adjustment - Debenture Interest, wrong figure entered. Number 10
Fixed wrong Marking Scheme for h07.7 Incomplete Records
Question 1 Adjustments; video added for Suspense adjustment - Discount entered in only one account. Number 9
Replaced Higher Level Breakdown pdf page with html page instead to make links more universally accessable.
Website re-upload after software problems.
Put the relevant firms names onto the interpretation of accounts links.
Re-uploaded 1997, 1999 and 2001 questions and marking schems
Uploaded 1998 questions, (don't have 98 marking scheme scanned yet, but will do so soon)
Should now have questions for all years back to 1997 + marking schemes except for 1998.
Jan 2013
Deleted everything off the site after the school site got hacked. Started uploading everything again.


Published Accounts link included. Has links to questions & marking schemes plus one theory page. More to follow


Marking schemes for all 1997 questions put up. Only 1998 to do now.