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Leaving Cert accounting: A very fair paper - but time was a real issue for some students
Leaving Cert accounting: A very fair paper - but time was a real issue for some students

Irish Times

time2 days ago

  • Business
  • Irish Times

Leaving Cert accounting: A very fair paper - but time was a real issue for some students

The Leaving Cert accounting exam was a 'very manageable and fair paper' which will have pleased most students, according to John Taylor, accounting teacher at The Institute of Education. 'The only thing that would cause upset in the exam is if a student lost momentum by circling back in pursuit of minor errors and losing track of time,' he said. 'Yet at its core the exam reflected the skills students will have honed over the last two years and best suited students who had practised their accounting and past examination questions.' Mr Taylor said a real challenge facing candidates was not figuring out what the question wanted, but to deliver the result in the time. READ MORE 'At three hours the exam seems long, but every second must be assigned effectively,' he said. Leaving Cert accounting, higher level Section one In section one, students as usual had a choice between question one on the preparation of final accounts or the option of completing two 60-mark questions. 'As guaranteed again this year, students who chose to do question one were given two options and this year these related to the sole trader and company final accounts,' Mr Taylor said. Both question ones were straightforward and reflected similar questions asked in the past. 'The trial balance in both contained nothing unusual but students will have needed to read these carefully to spot key details like the rent received was only for eight months of the year or that part of the mortgage was only for seven months of the year in question one A and that in question one B the debenture interest paid included an element of the second debenture loan,' he said. 'There were the standard nine adjustments in both questions and these would all have been familiar to students, but again careful reading was needed to deal with: patents written off, goods in transit which included VAT, bad debts recovered and recoverable and an incorrect VAT entry in the suspense adjustment.' All of this would be familiar, Mr Taylor said, but the real test was to recognise and react under pressure. The three optional 60-mark questions consisted of revaluation, service firm accounts and control accounts. 'These questions did not contain any major surprises, were not overly long and students attempting this option would have been pleased,' he said. 'The theory element of all three questions in this section was straightforward and would have been asked before.' Section two In section two, students were required to complete two questions. The three questions in section two consisted of interpretation of accounts, which had been guaranteed, tabular statements and incomplete records. 'Again, most students will have been very pleased to see both of these topics appearing,' he said. 'The questions themselves were very nice and did not contain anything that students would have not seen and practised in previous years questions.' The ratios in question five were 'very straightforward', he said, and questions five (b) concerned the ordinary shareholders. 'Part (c) was a lovely question on gearing which most students would have found very manageable,' Mr Taylor said. Question six, on incomplete records, was anticipated and was a 'very fair question'. 'The purchase of land was included and consequently students would just need to be careful when calculating the depreciation on the premises', Mr Taylor said. 'Again, the theory element was straightforward relating to the explanation of net worth and the limitations of preparing accounts from incomplete records.' Question seven on tabular statements was a 'very typical question' and contained 'nothing that students would not have come across before in previous tabular statement questions'. Some months contained two transactions, Mr Taylor said, but these were clearly separated which should have aided students. 'May included a payment relating to 2023/2024 as well as the more traditional payment relating to 2024/2025, so again hopefully students noticed this and dealt with it appropriately,' he said. Leaving Cert accounting, ordinary level Section three In section three on management/cost accounting, students were required to attempt one question from costing and budgeting. Question eight, on marginal costing, was a 'very nice question and very doable within the time which reflected similar questions asked in the past'. 'Many students will have been delighted to see this question appear in such a traditional form,' he added. Question nine was a standard production budgeting question which would have pleased students. 'The theory element wasn't strenuous, asking students to explain principal budget factor and uncontrollable costs,' he said.

Bid for piano bar licence at Norwich church hits right note
Bid for piano bar licence at Norwich church hits right note

BBC News

time13-06-2025

  • Entertainment
  • BBC News

Bid for piano bar licence at Norwich church hits right note

A man behind controversial plans to turn a church into a piano bar said he wanted it to be "classy" and "somewhere you might put a proper shirt on to go to".People living near the vacant St Michael at Plea Church in Norwich had objected to an application for an alcohol licence for the site, with concerns raised over the potential for anti-social city councillors granted one to John Taylor, who said he was looking to make the venue "a conversational, slightly cultured place, all-seated with a grand piano".He will still need planning permission to develop the church into a bar. Several neighbours had opposed a licence being granted with one warning potential noise would "would profoundly disrupt our home life", whilst another said she was already "scared" to walk in the area because of street drinkers. A meeting about the application was deferred earlier this month so councillors could consider more information about the potential noise impact of a Taylor said he understood why there might be concerns but he wanted it to be a "positive influence on the local area".He hoped it would provide a venue for local performers."Norwich has a huge number of really good acoustic musicians," he added.A decision on planning permission for the bar is due next month. Follow Norfolk news on BBC Sounds, Facebook, Instagram and X.

Fans in McDavid's hometown of Newmarket, Ont., show support for favourite son
Fans in McDavid's hometown of Newmarket, Ont., show support for favourite son

Toronto Star

time10-06-2025

  • Sport
  • Toronto Star

Fans in McDavid's hometown of Newmarket, Ont., show support for favourite son

NEWMARKET - With the Oilers in the Stanley Cup final again this year, the decision to bring back 'Connor McDavid Square' in the hometown of Edmonton's star forward was a no-brainer for Newmarket Mayor John Taylor. The temporary renaming of the town's Riverwalk Commons area and viewing parties of the NHL championship series were quite popular last year. Local fans and McDavid supporters have been out in force again this spring.

Fans in McDavid's hometown of Newmarket, Ont., show support for favourite son
Fans in McDavid's hometown of Newmarket, Ont., show support for favourite son

CTV News

time10-06-2025

  • Sport
  • CTV News

Fans in McDavid's hometown of Newmarket, Ont., show support for favourite son

Oilers forward Connor McDavid skates during a stoppage in play during Game 2 of the NHL Stanley Cup final against the Florida Panthers in Edmonton on Friday, June 6, 2025. THE CANADIAN PRESS/Darryl Dyck NEWMARKET — With the Oilers in the Stanley Cup final again this year, the decision to bring back 'Connor McDavid Square' in the hometown of Edmonton's star forward was a no-brainer for Newmarket Mayor John Taylor. The temporary renaming of the town's Riverwalk Commons area and viewing parties of the NHL championship series were quite popular last year. Local fans and McDavid supporters have been out in force again this spring. 'People love it, they love the idea,' Taylor said Monday before the start of Game 3. 'They love coming down and sitting together in beautiful weather and watching Connor McDavid on a giant outdoor screen. 'It really is bringing the community together and the Oilers are bringing the country together.' The Toronto suburb of about 90,000 is in the Maple Leafs' heartland. Many locals have put their blue and white jerseys away though — at least for this fortnight — in favour of Oilers' orange and blue or the always popular red and white Canada uniforms, many featuring No. 97 on the back. While McDavid is a fan favourite, many spectators are also eager to see the Oilers beat the Florida Panthers so that the country will end its 32-year Stanley Cup drought. 'It's great to come out and support the community and support the country at the same time, cheer on Canada,' said Newmarket resident Maryann Patterson, who was sporting a 4 Nations Face-Off Canada jersey. 'Why not? 'The Leafs are gone. All the other Canadian teams are finished. So let's support Edmonton.' McDavid can often be spotted around town during the off-season. He often trains in the area with other top players and can sometimes be seen at local restaurants and attractions. As a youngster, he played competitively with the York Simcoe Express of the Ontario Minor Hockey Association before joining the Toronto Marlboros of the Greater Toronto Hockey League. McDavid was selected by the Oilers with the first overall pick of the 2015 Entry Draft and has spent his entire NHL career with Edmonton. The 28-year-old centre has been named league MVP on three occasions. Throughout his career, McDavid has continued to devote time to local community charity events and programs. 'I think everybody knows who he is, everybody wants to support him, and everybody wants Connor McDavid and his team to win this year,' Patterson said. 'It's their turn. He's put a lot of time and effort into the Oilers and it's time.' McDavid recorded 100 points (26 goals, 74 assists) in 67 games this past season. He also scored the winning goal in Canada's overtime victory over the United States in the final of the 4 Nations Face-Off. A victory over the Panthers though, particularly after falling in Game 7 of last year's final, would serve as the ultimate hockey moment for Newmarket's favourite son. The Panthers and Oilers split the first two games in Edmonton before the best-of-seven series shifted to the Sunshine State for two games. The Oilers haven't won the Cup since 1990. 'We're dealing with tariffs and 51st state nonsense,' Taylor said. 'To have this to rally around right now is what we need, to positively cheer together as one country. 'A win would really, I think, go a long way right now.' This report by The Canadian Press was first published June 9, 2025. Gregory Strong, The Canadian Press

'80s Rocker's Choice of Shirt at Concert Has People Going Wild
'80s Rocker's Choice of Shirt at Concert Has People Going Wild

Yahoo

time05-06-2025

  • Entertainment
  • Yahoo

'80s Rocker's Choice of Shirt at Concert Has People Going Wild

'80s Rocker's Choice of Shirt at Concert Has People Going Wild originally appeared on Parade. Duran Duran guitarist John Taylor, 64, is inspiring some major comments section conversation with his recent on-stage fashion choice. The fashion-forward '80s band has always been trailblazers when it comes to style, but Taylor's latest choice has some wondering if it's time for the band to get a new a recent video shared to social media, Taylor can be seen onstage in black leather jeans and a light-colored, long-sleeve wrap top with a deep V-neck that stops just above his midriff. Fans found the funny in Taylor's choice of attire, with one hilariously writing, 'What in the rock and roll wrap top grandma is going on here?' Taylor's legions of fans continued to channel their comedy writer vibes with more hilarious commentary. One questioned, 'Did they stop by TJ Maxx on the way there..?', while another quipped, 'Lovely blouse.'Regardless of Taylor's wrap-top affinity, fans were still quick to note what a terrific bass player he is. One wrote, 'Exceptional musician. Gifted bassist,' and another shared, 'Insanely good bass player.' We couldn't agree more. Duran Duran is currently in the midst of a European tour, which is scheduled to end on July 9, 2025 in Spain. 🎬SIGN UP for Parade's Daily newsletter to get the latest pop culture news & celebrity interviews delivered right to your inbox🎬 '80s Rocker's Choice of Shirt at Concert Has People Going Wild first appeared on Parade on Jun 3, 2025 This story was originally reported by Parade on Jun 3, 2025, where it first appeared.

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