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 exam centre - junior cert   « back 

provided by AIB

Junior Cert Business Studies - Past Paper Analysis (Higher)

 

Paper 1 Q1 Q2 Q3 Q4 Q5 Q6
1996 Household Budget Revised budget for three months Employer and wages account- calculation of net pay Club Account Petty cash book Economics and Govt finances. Preparation of national budget from given figures Insurance Terms. Documents. Compensation calculation Savings and Investment.
Interest calculation
1997 Household Budget Estimates for a given period Banking Analysis of statement. Preparation of bank reconciliation statement Club Account Preparation of receipts & payments.
Income & expenditure accounts
Borrowing and reports. Comparison of different lenders Economics Factors of production. Balance of trade Information technology.
Leasing
1998 Household Budget Revised Budget for three months Letter writing and receipt completion Club Accounts Preparation of income & expenditure account House purchase and cost of finance. Economics Foreign currency. Economic growth. Insurance. Deciding on types of insurance cover
1999 Household Budget completion of totals and net cash section with theory Banking Bank account competition. Lodgment form completion. Economics Interest rates and economic terms. Consumer Problems and letter of complaint. Club Accounts
Preparation of bar trading and income & expenditure accounts
Wages
Methods of payment
2000 Household Budget comparing actual with budget Banking Completion of lodgment slip.
Banking theory
Economics Currency and inflation. Club Accounts Preparation of accumulated fund statement.
Receipts & payments and income & expenditure
Consumer Consumer problems. Report writing Employment and wages, including a job advertisement
2001 Household Budget comparing actual with budget.
Theory.
Cheque and stub completion
Insurance theory – types and principles Banking Analysis of statement.
Preparation of bank reconciliation statement
Economics and govt finances. Budget preparation and theory Club Accounts Bar trading and income & expenditure accounts and theory Information Communications Technology
2002 Household Budget comparing Actual with Budget, theory and cheque and stub completion Banking and investment.
Payment & services.
Calculation of interest.
Consumer and IT.
Sale of Goods Act.
Computers, CPU.
Consumer problems.
Wages & Trade Union.
Rewards and deductions.
Shop stewards, wage agreements.
Industrial relations.

Club Accounts 
Analysed cash book.
Preparation of summary receipts & payments account.
Govt. finances
National budget.
Privatisation.
Economic growth.

Paper 2 Q1 Q2 Q3 Q4 Q5 Q6
 1996 Books of first entry, ledger and trial balance with the general journal given Business document Invoice and Receipt recorded in Purchase Book and Analysed Cash Book supplied Final accounts
A. Trading, Profit and Loss and Appropriation Account and Balance Sheet
B. Importance of reserves
Industrial relations and charts Delivery systems, record keeping and depreciation Banking and record-keeping.
Adjusted bank account and bank reconciliation
 1997 Books of first entry, ledger and trial balance Write up the general journal which was given Business document Delivery docket & credit note, recorded in sales returns book and ledgers supplied Final accounts
A. Trading, Profit and Loss and Appropriation Account and Balance Sheet
B. Types of advertising
Assessment of a business over a two year period.
Limitations of the Final Accounts and Balance Sheet in assessing a business
Channels of distribution and calculation of delivery costs Analysed cash book for a farm.
Advantages of joining a co-op.
 1998 Books of first entry, ledger and trial balance Write up the purchases and sales books and analysed cash Book Business document Memorandum of Association and recording of the issue of shares in Ledger and Balance Sheet supplied Final Accounts
A. Trading, Profit and Loss and Appropriation Account and Balance Sheet
B. Rate of dividend paid
Report on Information Technology and finance Cash flow completion on sheet supplied Marketing and advertising.
Recording of advertising fee paid in bank and advertising accounts supplied
 1999 Books of first entry, ledger and trial balance
Write up the general journal given
Business document
Order completion on sheet supplied Preparation of Trading Account from accounts given in ledger accounts
Analysed cash book for service firm Final Accounts
A. Trading, Profit and Loss and Appropriation Account and Balance Sheet
B. Calculation of previous gross profit
Business Document Self-employment - business plan Transport and calculation of delivery costs
 2000 Books of first entry, ledger and trial balance Write up the general journal which was given Business document Invoice and Receipt, recorded in Sales Book and Analysed Cash Book supplied Final Account A. Trading, Profit and Loss and Appropriation Account and Balance Sheet
B. Calculation of average stock
Insurance premium calculation and recording in Insurance Account supplied Business Document and business finance loan application. Recording of same in accounts supplied
Monitoring of expenses and Petty Cash Book
2001 Books of first entry, ledger and trial balance Write up the general journal which was given
Business document
Dealing with consumer complaints: Credit Note, recorded in Sales Returns Book and Ledgers supplied
Marketing and report drawn up from given data Final accounts
A. Trading, Profit and Loss and Appropriation Account and Balance Sheet
B. Types of insurances
Employers and wages. Record in wages book and ledger accounts supplied.
Preparation of a job advertisement
Delivery systems and record-keeping including depreciation for two years
 2002 Books of first entry, ledger and trial balance Write up the general journal which was given

Final Accounts
A. Trading, Profit and Loss Account and Balance Sheet
B. Reduction of bad debts
Forms of business ownership.
Completion of Memorandum of Association and ledgers.
Bank services
Opening an account.
Granting a loan.
Calculation of interest.
Statement theory.
Completion of statement and receipt.
Record the sales daybook.
Limitations of final accounts.
Report on business performance using ratios.

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