Table of Contents Bí Réidh 3 Croí na Gaeilge 7 ¿Qué Pasa? 1 11 Accounting for Senior Cycle 4th Edition 15 Discovery New Poetry for 2023 19 Bien Dit! 3rd Edition 23 Sound Check! 25
Bí Réidh
Scileanna Scrúdaithe na Sraithe Shóisearaí, Ardleibhéal
The Educational Company of Ireland
2021
Bí Réidh is a new and comprehensive examination guide and practice book for the New Junior Cycle Higher Level Irish exam (T2). Written by a team of three Irish language experts, Bí Réidh aims to show Higher Level students how to get top marks in their Junior Cycle Higher Level Irish exam.
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All aspects of the new course are fully covered including literature, aural and composing sections There is a chapter devoted to each section of the final examination paper Each section dealing with literature (Gearrscealta, Drámaíocht, Filíocht, Amhránaíocht agus Amhráin, Úrscéalta) starts with the key phrases and terminology needed to write about the piece of literature A Cúinne na Gramadaí in every chapter highlights the main grammar points There are comprehensive notes, with examples, of how to convey opinions about the literature as well as several practice exercises
The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation and request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
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Comprehensive sample answers and answer guidelines provided to the SEC sample paper questions A wide variety of question types are included, testing the students’ creative abilities and preparing them for any type of question that may arise in the exam Several topical and age-appropriate reading comprehensions, with highquality sample answers and explanations to guide the students are included Contains aural practice exercises, with sample answers, along with an extensive list of useful and common vocabulary Students are given the opportunity to familiarise themselves with different dialects in order to help them prepare for the final examination Students are also shown how to answer the grammar question, where they are asked to correct a short paragraph helping the students to practice the main grammar points that will be examined An extensive chapter dealing with creative/personal writing contains: ●
the main grammar and vocabulary points needed to write well
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a comprehensive list of seanfhocail
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samples of newspaper articles, debates, essays, stories
Clear, student-friendly layout with space and guidance for students to write their own content Useful Notaí are flagged for students to set them up for exam success A glossary is also included to help aid independent work
The Educational Company of Ireland
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New Student Audio App – this free App allows you to listen to audio tracks for your Bí Réidh textbook. Just download the App to your mobile or desktop device or you can also listen online Free Teacher’s CDs upon request
Digital Resources Teachers can access the e-book at www.edcolearning.ie, plus all audio tracks online at www.edco.ie/audio
What Teachers Think of Bí Réidh ‘I am very impressed by the material. The idea of an exam skills workbook is a great idea. Students & teachers are finding the new curriculum quite challenging so any additional resource is most welcome.’ – Junior Cycle Irish Teacher, Waterford ‘All the sections follow the SEC sample paper layout - which is most important. The sample answers are well laid out & totally in line with the sample paper.’ – Junior Cycle Irish Teacher, Waterford ‘I love the idea of the sample answers being given to the students as it shows them the necessary standard that is required for the higher level answers.’ – Junior Cycle Irish Teacher, Dublin ‘Students who are looking to achieve higher grades would greatly benefit from this type of book, as it purely focused on the exam.’ – Junior Cycle Irish Teacher, Waterford
ABOUT THE AUTHORS Elizabeth Wade has decades of experience teaching Irish at all levels in secondary schools. She is co-author of several Irish textbooks, including Fiúntas, Fuinneamh, Cinnte, Iontas and Graiméar Is Féidir Leat. Aoife Wade has several years’ experience as a teacher and as an exam corrector. Lydia Uí Ruairc has worked as a secondary school teacher at all levels. She co-authored a weekly educational supplement Réidh le Plé! for both Junior Cycle and Leaving Cert students and has also written educational material for many Irish language organisations.
The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation and request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
2021
Croí na Gaeilge
NEW Junior Cycle Irish Package
An innovative and exciting programme that brings the Junior Cycle Irish specification and language learning to life in the classroom
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The Educational Company of Ireland
2021
Croí na Gaeilge
CÚRSA NA CHÉAD BHLIANA DON tSRAITH SHÓISEARACH Written by two passionate and experienced classroom teachers, the new Croí na Gaeilge 1 package brings the new Junior Cycle Irish specification and language learning to life in the classroom. It is the first textbook in the market to embrace a spiral approach, which allows students to integrate their understanding of Irish.
The Croí na Gaeilge 1 package includes: ●
A Student Textbook
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A Student Activity Book
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A Portfolio Resource Book (Acmhainn Punainne)
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A Free Student e-book
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Free Audio App
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A Teacher’s Resource Book & CDs
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Free Digital Resources
Student Textbook ●
Fully integrates the three strands of the specification
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Visually appealing, user-friendly spreads with photos, illustrations, and links to key content
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Innovative spiral approach to language learning and grammar: ●
core aspects of the language are revisited periodically
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pages are laid out to integrate all five language skills
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core aspects are not taught in isolation; they are layered on top of previous knowledge using thematic language
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core aspects of the language are reinforced through structured repetition
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Contains 8 thematically relevant, age-appropriate units that bridge the gap between Primary and Junior Cycle Irish in the mixed-ability 1st Year classroom
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A wide range of scaffolded, high-quality activities across the language skills cater for all students’ abilities and help to develop their receptive and communicative skills
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Thematically relevant and authentic literature texts, including poems, short stories and films,
The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation or request a sample copy, or Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
with scaffolded activities that help students to respond to the literature and to develop their communicative competence in line with the Junior Cycle Irish specification ●
Two units featuring content from best-selling author Ógie Ó Céilleachair, including a summary of his prescribed short story, ‘An Nollaig Fadó’
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A unit on sports and well-being from Paul Flanagan, well-known GAA star, TG4 sports commentator, well-being and mental skills expert and teacher of Irish and PE
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Dedicated sections on:
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Writing
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Literature
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Grammar
Student-friendly and precise grammar explanations that have been tested in the classroom: ●
explanations are used as springboards for activities
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important grammar points are linked to a set of reference sheets that explain the architecture of the language in a very novel way
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Thematically relevant reading comprehensions, including multi-modal texts (pictures, menus, timetables) and cultural content
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Scaffolded writing tasks accompanied by success criteria, which often link to digital homework as required in the new specification
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Guided oral presentation work and spoken interaction activities with success criteria. These are used to set up new Réamh-MRB tasks, allowing students to prepare for the Classroom-Based Assessments
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Pair and group work opportunities have been integrated throughout the text
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Peer and self-assessment, and reflection activities and tasks are included
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Key vocabulary highlighted throughout, including tasks that encourage dictionary work, and online research
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A useful glossary, with tips on dictionary use and key vocabulary listed
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Extensive listening material covering the main dialects
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New Student Audio App – this free App allows you to listen to audio tracks from the Croí na Gaeilge 1 programme. Just download the Edco Audio App to your mobile or desktop device or listen online
The Educational Company of Ireland
Student Activity Book Croí na Gaeilge 1 Student Activity Book contains additional, highquality skills development activities for independent work and homework, including a comprehensive Cluastuiscint section to cater for students’ listening needs.
Novel Portfolio Resource Book (Acmhainn Punainne) Croí na Gaeilge 1 Novel Portfolio Resource Book contains new grammar reference sheets and useful blank templates for students to complete Réamh-MRB tasks. This book will help students to build up a bespoke portfolio.
Teacher’s Resource Book Croí na Gaeilge 1 Teacher’s Resource Book provides all the support you need to plan your lessons easily. It is a comprehensive and user-friendly teaching resource featuring: ●
Guidance on the Junior Cycle Irish specification
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Comprehensive planning support, including a dedicated guide and editable Units of Learning for all units
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Guidance on Assessment, including Unit and Term Tests
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Complete solutions for Textbook and Activity Book exercises and tests
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Audio scripts for all listening material
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Useful templates Digital Resources
Teachers can access the Croí na Gaeilge 1 interactive e-book at www.edcolearning.ie, plus a bank of free digital resources, including: › Editable lesson plans and templates to aid teacher planning › Full set of solutions for tests and exercises › Audio tracks available online › Full transcripts for all audio recordings
ABOUT THE AUTHORS Pearse Ahern is a teacher with over 15 years’ experience working in secondary schools and Gaeltacht summer colleges. He was awarded a masters with distinction from St Patrick’s College (DCU), Drumcondra for his thesis on how to improve second language proficiency. He has supervised PME students in UCD, and has developed bilingual educational resources for ESB.
Megan O’Connor is a secondary school Irish teacher who graduated from Trinity College Dublin with an honours degree in Irish and History. She completed the Professional Masters in Education in University College Dublin in 2019. With a significant presence on social media, she has worked on marketing campaigns with Gaelchultúr and Conradh na Gaeilge. Megan’s latest feature in the media was teaching grammar on TG4.
The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation or request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
2021
1
2nd Edition
An updated edition of the bestselling ¿Qué Pasa? 1 textbook for Junior Cycle Spanish
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The Educational Company of Ireland
2021
1
The second edition of our ¿Qué Pasa? 1 for Junior Cycle Spanish has been updated to make learning more accessible for students and to make planning for teachers easier. The ¿Qué Pasa? 1 package includes: ●
Student Textbook
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Learning Diary (Diario de aprendizaje)
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Free Mini-Whiteboard
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Free Student e-Book
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Free Audio App
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Student Interactive ‘Quizlet’ Site
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Teacher’s Resource Book and CDs
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Free Digital Resources
Student Textbook ●
A revised edition of the highly successful ¿Qué Pasa? 1, a First Year course for Junior Cycle Spanish
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Clear and vibrant layout filled with colourful illustrations, posters and photos
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Suitable for mixed-ability classes
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The sequence of learning has been updated to make learning more natural
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Topics and the structure have been streamlined
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The audio material is slower and the numbering of sections has been simplified
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The structure of the book allows for easy planning and allows time for assessment and revision
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The Learning Outcomes are displayed at the beginning of each section, which makes planning convenient for teachers and helps the student focus on what to expect in each unit of learning
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Actively engages students in communicative activities and tasks, which integrate all five skills: listening, reading, writing, spoken interaction, spoken production
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Filled with exciting student-friendly content
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Each unit provides opportunities to engage with authentic-style Spanish texts
The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation and request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
1 ●
The !Ojo! boxes contain helpful tips for learning Spanish
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Group and pair work activities allow for peer-to-peer learning
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Grammar is presented in an integrated manner Culture sections throughout each unit teach students about Spanish habits and customs, developing sociocultural knowledge and promoting intercultural awareness AFL techniques are used throughout the book.
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New Audio App – this free App allows students to listen to 100 audio tracks for their ¿Qué Pasa? 1 textbook. The app can be downloaded to a mobile or desktop device. Tracks are also available to listen to online.
Learning Diary (Diario de aprendizaje)
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FREE Learning Diary, which students can use as their language portfolio – a place to collect pieces of work. ●
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Mi portafolio
Escríbele un correo electrónico a Carlos, tu amigo por correspondencia. Write an email to your penpal Carlo s.
17.
Criterios de éxito
Describe your family in as much detail as you can.
• •
Describe your pet or pets in detail. Ask Carlos at least three questions about his family and pets.
•
De: A: carlos@yuno.es Fecha:
The diary provides space to note key words, make grammar notes, reflect on learning and set learning goals
Asunto: ¡Hola!
@
Success criteria (Criterios de éxito) are provided for tasks and reflection activities encourage students to assess their own learning journey
Comentario:
página:
In the Mi portafolio section students will collect pieces of written work, which they may choose to submit as part of their portfolio for Classroom-Based Assessment 2
19 Regl as gram
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Reglas gram
aticales
Note any gra to rememb mmar points or new er. ver
bs from Uni
Reglas gramat
icales de la
t 2 that you ’d like
Unidad 2:
Comentario boxes allow teachers to provide feedback on students’ work, what they did well or what they need to revise ●
Vocabulario
Vocabulario nuevo: Unidad
B
5
k and fill in the on page 105 of your textboo Look at the vocabulary list your vocabulary learning. sections below to organise Words I should learn
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ce
Words I find difficult to pronoun
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Useful phrases
página:
39
The Vocabulario section is used to note key words and phrases from each unit The Reglas gramaticales section provides students with a space to make their own grammar notes to reinforce learning The Autoevaluación section provides rapid revision tests, self-assessment checklists and reflection exercises for each chapter
A
Open and close your email appropriately with phrases from page 70 of your textboo k. Write in paragraphs. Make sure to check over your verbs and adjective endings. Make sure to use correct spellings.
valuación Autoe Autoevaluación
D
bulary to Spanish.
Translate the voca
2.
(h) Yellow
(a) Hello
(i) Green
(b) Goodbye ng (c) Good morni
(j) Blue (k) Purple
oon (d) Good aftern (e) Goodnight
(l) Black (m) White
(f) Red
(n) Grey
(g) Orange
_____/14 Temas
3.
• toThe inde the blank s in the article un/u fill in finite . llamona following word•s Maktú, ing escri nouns be, plural Choose one of the bre, buenos, me, te, • Personal pronouns llamas? conversation: nom •
días. ¿Cómo (b)The verb estar ? Diego ¿y (d) se escribe tu (f) llamo Laura. ¿Cómo
Laura: (a) Diego: Me (c) Laura: Yo (e)
D-I-E-G-O.
Diego: Se (g)
43
Mi resultado
Autoevaluación
?
_____/7
página:
_____/25
1
mundo. ohablantes del los países hispan world. Puedo identificar countries of the Spanish-speaking . I can identify the I can greet a person a una persona. Puedo saludar say the Spanish español. I can el abecedario Sé cómo decir alphabet. spell my name. mi nombre. I can Puedo deletrear ask a persona. I can el nombre de una Puedo preguntar name. the person his or her ¡ y ¿ I recognise signos invertidos Reconozco los ls ¡ and ¿ inverted symbo say the colours español. I can los colores en Sé cómo decir in Spanish. los países las banderas de hPuedo identificar y the flags of Spanis identif can I . hispanohablantes ies. speaking countr
The Educational Company of Ireland
página:
51
aticales
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Teacher’s Resource Book Qué Pasa? 1 Teacher’s Resource Book helps teachers plan their lessons easily. It contains: ●
Planning advice and Scheme of Work
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Sample Units of Learning
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End-of-unit tests for Assessment for Learning
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Extension activities with worksheets
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Printed solutions to textbook activities, learning diary tests, extension exercises and end of unit tests
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Full Audio transcripts
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Free Teacher’s CDs upon request
Digital Resources Teachers can access the ¿Qué Pasa? 1 interactive e-book at www.edcolearning.ie, plus a bank of free digital resources, including: › Student ‘Quizlet’ website filled with fun and interactive grammar and language activities and quizzes to reinforce learning › A series of unique interview videos for each unit to support oral communication › Editable lesson plans to aid lesson planning › Editable PowerPoint presentations covering vocabulary, grammar and cultural information › Full set of solutions for all textbook activities › Worksheets for videos based on the oral animations and interview videos › Online audio tracks available at www.edcolearning.ie/audio › Transcripts of all audio recordings › Printable posters for the classroom
COMING NEXT YEAR The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation and request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
2021
4th edition
ACCOUNTING FOR SENIOR CYCLE
The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation or request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
4th edition
ACCOUNTING FOR SENIOR CYCLE Accounting for Senior Cycle (4th edition), our best-selling Leaving Certificate Accounting textbook, has been revised to comprehensively cover all examinable material for Ordinary and Higher levels and is a highly engaging and exam-focused new text. The new package for Accounting for Senior Cycle includes: • • • •
Student Textbook Student Activity Book Free Student e-book Teacher’s Solutions and Support Resources STUDENT TEXTBOOK Nov.
A payment of €1,200 was received from Dick Tate, a debtor, whose debt had previously been written off. This represents 40% of the original debt and Tate has undertaken to pay the remainder of the debt in January 2024. On the same day goods were sold to Tate for €738, which includes 23% VAT and a mark-up on cost of 25% The buildings depreciation charge for the year is to be 3% of book value calculated from the date of valuation and date of purchase. The depreciation charges on motor vehicles and office equipment for the year are €10,600 and €2,300 respectively Required:
A fully updated textbook with new student-friendly and visually attractive colour-coded design and layout
Date
EXAM TIP
July
Tabular statements appear in both section A (60 marks) and section B (100 marks). This sample question is a section B style question. Section A questions would be of a similar level of difficulty but with fewer transactions.
Solution
September
Special club receipts andtoassets in table 14.2. club accounts. These are shown apply only There are a number of items that and assets Table 14.2 Special club receipts
Receipts and payments account (including analysed)
Item Subscriptions
life It is normally written off to income over a stated number of years Entrance fees
Monies payable by members to join a club They are also referred to as joining or signing on fees
Levies
A levy is a payment made to a club by its members to fund a specific project. For example, the building of a new extension A levy must be used only for the purpose for which it is intended
necessary No capital items are included depreciation of Non-cash items are included, e.g.
Donations, gifts, winnings and annual grants
at the end of the A statement of financial position financial period balance sheet of Set out in a similar fashion to the
other business organisations in the financed Accumulated fund replaces capital by section
Sponsorship
Donations, gifts and grants can be small or large Donations and gifts are considered to be small if they are less than 5% of total income Businesses regularly make contributions to sporting and other organisations
Prize bonds
EXAM TIP
account and an income and between a receipts and payments Ensure you know the difference in the final accounts. where the balance of each is entered expenditure account, including
[INSERT FIGURE LCAcc_ch14_ image12]
A prize bond is an asset that can be cashed in at any time for its original amount
g organisations
Club accounts – not-for-profit-makin
LC Accounting TB_Chapter 14.indd
Bank overdraft ↑ ↓ €10,300
the income Income in the year of receipt in clubs. and expenditure account for most assume this (For leaving certificate purposes,
unless told otherwise in the question) items and add Some clubs treat them as capital in the balance them to the accumulated fund
≤ 40
≤ 250
≥ 20
information that must
be disclosed depends
must be disclosed
Disclose to
≥ 250 on the size of the
by different sized
business.
companies
Size of business
Small
Medium
Short
Short
None
Large (including all PLCs) Full
Short
Abridged Abridged
Trading account
Profit and loss account
ü
Abridged
ü
Short
û
Full
Full Abridged
ü ü ü
Balance sheet
Explanatory notes
ü
ü
ü (less detailed)
ü
ü
ü
Regulation by the accounting profes sion
Full Full
More information can be found on www.cro.ie.
The accounting profession
has brought consistency to the preparation Statements of Standard of financial information through: Accounting Practice should be treated (SSAPs) – explanation in financial statements on how certain transaction – for example, the (ii) Financial Reporting s valuation of stock Standards (FRSs) – new standards gradually new ways in which accounts are prepared replacing SSAPs and introducing – for example, the cash flow statement (i)
income in the Sponsorship is treated as annual income and expenditure account
108
or financial Entered as either a current asset asset in the balance sheet bond as an Do not treat the purchase of a prize
Regulatory framework
LC Accounting TB_Chapter
expense
There are a number
December
Depreciation ↑ Land and buildings €31,000 Vans €10,600 Office equipment €2,300
Profit and loss ↓ €43,900
None
Rent receivable ↓ €12,000 Expenses due ↑ €800 Profit and loss ↑↓ €11,200
Bank overdraft decreases by the amount actually received Profit and loss increases by the total amount of the bad debt recovered Sale price €738/1.23 = €600/1.25 = €480 cost price Debtors increases by the total amount invoiced Stock decreases by the cost price of the goods sold VAT increases by the VAT amount collected on the sale Profit and loss increases by the profit made on the sale Depreciation increases on fixed assets as follows: Land and buildings (€850,000 × 3%) + (€200,000 × 3% × 11/12) = €31,000 Motor vehicles €10,600 Office equipment €2,300 Profit and loss decreases by the total depreciation charge for the year Rent receivable decreases by the amount credited to profit and loss (€13,500/9) = (€1,500 × 8) = €12,000 Expenses due increases by the amount debited to profit and loss for 2023 (€3,200 × 3/12) = €800 Profit and loss increases by the amount of rent receivable (gain) and decreases by the refuse charges (expense) applicable for the year 2023
Name Financial Reporting Council
of accounting
(bodies)
of accounting bodies,
Table 8.7 Accounting
≤ 50
≤ 20
≥ 40
requirements
of information that
Registrar of companies
Full grants Small donations, gifts and annual the income and should be treated as income in expenditure account winnings Large donations, gifts, grants and and added to should be treated as capital items sheet accumulated fund in the balance
Profit and loss ↑ €120 VAT ↑ €138
December adjustments
≤ 10
≤6
Micro company
sheet as the Any levies due are treated as assets money is owed to the club
Debtors ↑ €738 Stock ↓ €480
The accounting profession
Average number of employees The weekly average number employed by the company
The reporting and auditing requiremen ts of a micro company other classes of companies (first established in in that they: 2017) are different from May be exempt from the full extent of the requirements relating statements to annual reporting of financial May be entitled to claim an audit exemption Are not required to prepare a directors’ report, provided that footnote to the balance the required information sheet (you will learn is included as a more about this in The financial statements chapter 13) are presumed to give a true and fair view Table 8.6 Explanation of disclosure terms
the members. Until it is used, it is owed back to in the Therefore it is treated as a liability and balance statement of accumulated fund
November Part 2
of a company
≤ 0.35
Profit and Shareholders loss account Registrar of companies Shareholders
Balance sheet
Profit and loss ↓ €96 VAT ↓ €184
Bank overdraft ↓ €1,200 Profit and loss ↑ €3,000
Tabular statements
≤ 12
Large company
Report
Stock ↑ €640 Debtors ↓ €920
Debtors ↑ €1,800
New provision €115,000 × 4% = €4,600 Old provision €4,500 ☞ €100 ↑ (expense) Provision for bad debts increases as the new provision is greater than the old provision Profit and loss decreases as the increase in provision for bad debts is a business expense You learned about provision for bad debts in chapter 2. Office equipment decreases by the cost desks used to pay the creditor €5,600 price of the Depreciation on these desks (a negative figure) decreases as depreciation on assets disposed of no long exists €800 Creditors decreases by the amount owed as desks were used to settle the debt €5,500 Profit and loss increases by the difference as this was a discount received (gain) €700 Stock increases by the cost price of goods returned (€984/1.23 = €800/1.25 = €640) Debtors decreases by the amount of credit given (€984 less €64 restocking charge) VAT decreases as VAT no longer applies to the sale Profit and loss decreases by the lost profit originally made on the sale inclusive of the restocking charge (€160 – €64 = €96) Debtors increases by the amount yet to be received from the debtor (60%)
430-431
≤ 0.7
Financial reporting
the statement Life membership is a liability in sheet. It is of accumulated fund and balance owes the use treated as a liability as the club for life of its facilities to these members income The amount (if any) written off to and is treated as income in the income expenditure account in the balance The amount for life membership written off to sheet is reduced by the amount income
both in Europe and
in Ireland, that regulate
bodies
the profession.
Abbreviation Role and functions FRC
Main body regulating the preparation of accounts Oversees the preparation and implementation standards of accounting Aims to promote confidence in financial reporting and other interest for investors groups
There are six other bodies, which report directly to the FRC. These are: Accounting ASB Issues new accounting Standards Board standards (FRS) Amends or withdraws older standards (SSAPs) RP Can request companies to reissue financial statements (if they not show a true and do fair view) Can take legal action if a company fails to reissue financial statements Urgent Issues Task UITF Assists ASB where Force accounting standards are unsatisfactorily applied or interpreted Auditing Practices APB Develops auditing Board procedures and practices Ensures highest standards of auditing to meet needs of various users the different of accounts Builds confidence in the entire auditing Professional profession and process POB Monitors audits that Oversights Board take place by overseeing the regulation of the auditing profession Ensures that this regulation is carried out by the accounting bodies professional Accounting AADB Deals with situations and Actuarial where there is malpractice accountant or accountanc by an Disciplinary Board y firm The Irish situation Irish Auditing IAASA The IAASA and Accounting was set up under the Companies Act 2003 Ensures that accounts Supervisory are always prepared with adherence to the highest standards Authority Monitors that the accounts of the various classes of companies and other items comply with the Companies Acts Advises the minister on accounting and auditing matters Review Panel
DEFINITION
Corporate governance – A combination of rules, processes and manage it effectively laws by which directors while providing accountabil of a company customers, suppliers, ity government and managemen to its stakeholders including shareholder s, t.
Regulation by the European Union The European Union regulates
DEFINITION the preparation and financial statements reporting of by issuing directives. EU Directive – A law The aim is to harmonise accounting practices that applies across member states. to all EU member states and The accounting directives which must be implemente issued to date are: d within a specified Fourth – contains time limit. details about the disclosure requirements in the Seventh – consolidatin final accounts g company accounts (group companies)
08.indd 108-109
Regulatory framework g organisations
Club accounts – not-for-profit-makin
254
Stock increases by the cost exclusive of VAT figure Creditors increases by the total amount to be paid to them by the business You learned about VAT VAT decreases by the VAT in chapter 2. amount as the business can reclaim VAT on purchases made Bank overdraft both increases and decreases – increases by the amount paid (expenses) and decreases by the amount received (gain) (net €10,000 ↑) Rent receivable increases by the amount received Expenses due decreases by the amount paid It is best practice to simply enter the amounts paid and received in the month the bank statement arrived and treat any adjustment for accruals and prepayments at the end in its own row, i.e. create a second December column.
October
November Part 1
Tabular statements
determining the size
The amount of financial Table 8.5 Summary
sheet [INSERT FIGURE LCAcc_ch14_ image9]
assets
Balance sheet
Life membership entitles a member to use the facilitates of the club for the remainder of his/her
Creditors ↑ €18,450 VAT ↓ €3,450
Creditors ↓ €5,500 Profit and loss ↑ €700
of accounting
255
109
27/01/21 8:03 PM 27/01/21 9:19 PM
254-255
The Educational Company of Ireland
Please contact your Local Edco Representative to book a presentation or request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
Chapter 8
Income and Expenditure account
Life membership
Assets purchased increase by their cost price, e.g. debtors Creditors increases by the amount of creditors purchased in the acquisition Ordinary share capital and share premium increase as the purchase of the business was paid for by issuing shares at a premium price The difference between the net worth of the business and the price paid is goodwill (€276,000 – €253,000)
Office equipment ↓ €5,600 Depreciation office equipment ↑ €800
431
27/01/21 8:06 PM
Medium company
Chapter 14
Chapter 14
Special purpose profit and loss account
a special purpose This is an account prepared for club, usually a bar, activity being carried on by the cafe, shop or restaurant to make a Also includes other activities undertaken profit, e.g. a club lotto to these activities All income and expenses related or loss on are entered and then the final profit income and the activity is transferred to the expenditure account business a of account loss and Similar to the profit enterprise of the club It reveals the true financial performance surplus income or over the financial period, showing expenditure. and prepayments as Items are adjusted for accruals
of time
None
LC Accounting TB_Chapter 21.indd
Small company
Treatment in the accounts is income in The amount receivable for the year The amount paid each the income and expenditure account year by members of a Amounts prepaid and due are assets club to be a member of and liabilities in either the statement In return members get accumulated fund or balance sheet the use of the club’s facilities for the period
Chapter 8
Statement of accumulated fund
of other Similar to the cash/bank account organisations Summary of daily receipts and payments is entered Every item received and paid for regardless of the nature of the transaction, i.e. capital and revenue items position of the club Does not give the true financial not taken into as accruals and prepayments are consideration to the capital of The accumulated fund corresponds a business enterprise of assets and It is a statement showing the list financial period liabilities at the beginning of the
May
Creditors ↑ €32,000 Ordinary share capital ↑ €230,000 Share premium ↑ €46,000
Factors Turnover Balance sheet total € million € million Income from normal The sum of the fixed business activities, and i.e. sale of current assets goods/services the business normally trades in
Micro company
Explanation
Description
Account
Stock ↑ €15,000
Land and buildings increases by the amount of revaluation Depreciation decreases as depreciation is to revaluation reserve. Since depreciationtransferred is negative we must in fact increase the figure to decrease its value. A revaluation reserve is created and increases by the total revaluation amount
Provision for bad debts ↑ €100
Explanation Ordinary share capital increases by the number of shares sold (authorised less any shares already issued) Share premium increases by the difference between the nominal value of the shares issued and the amount received Bank overdraft decreases by the total amount received
Chapter 21
Chapter 21
Examples in each chapter in accordance with the best accounting practice
All non-profit-making organisations enterprises. organisation Table 14.1 The accounts of a non-profit-making
Land and buildings ↑ €200,000
April
Explanation
(if any)
Rent receivable ↑ €13,500 Expenses due ↓ €3,200
430
by other
Impact on liabilities Revaluation reserve ↑ €200,000
Motor vehicles ↑ €60,000 Debtors ↑ €25,000 Goodwill*↑ €23,000
New and enhanced emphasis on theory
similar to those prepared must prepare a set of accounts
Impact on assets Land and buildings ↑ €160,0000 Depreciation ↑ €40,000
(if any)
Uses student-friendly language perfect for mixed-ability groups
The accounts
Date January
February
Table 8.4 Factors
None
Record on a tabular statement the effect of each of the above transactions on the relevant asset and liability and ascertain the total assets and liabilities on 31/12/2023.
All aspects of the syllabus included in simplified language
Definition
Impact on liabilities (if any) Ordinary share capital ↑ €70,000 Share premium ↑ €30,000 Bank overdraft ↓ €100,000 Profit and loss ↓ €100
(if any)
Explanation of transactions
Breakdown of chapters into smaller, more manageable units
Impact on assets
June
Dec.
An updated edition of our best-selling Leaving Certificate Accounting textbook Keywords identified at the beginning of each chapter Graded exercises for: ʇ Teaching each topic at both Ordinary and Higher level ʇ Revision of each topic ʇ Testing students on each topic
(d) Drawings account
Details
Total
Details
€
Milk
€ 3,598
950
medicines
(vi) All other expenses (apart from depreciation ) should be apportioned household. 90% to the farm and 10% to (vii) During the year €9,800 worth of grain and vegetables were (viii) Provide for depreciation transferred to the shop. as follows: Buildings at 2% of cost per annum Tractors and machinery at 20% of cost per annum; a full year’s year of acquisition depreciation is to and none in the year be charged in the of disposal (ix) On 31/12/2024 there was a milk payment due from the creamery €1,800, diesel oil €400, €5,790, creditors for stock of heating oil fertilisers €800, farm stock Required: shop €1,900. (a) Prepare a statement of capital on 01/01/2024 . (b) Calculate the profit/loss on the farm shop for the year ended 31/12/2024 (c) Prepare enterprise . analysis accounts for ‘Cattle and Milk’ 31/12/2024. and ‘Grain Crops’ for the year ended (d) Prepare a general profit and loss account for the year ended (e) Prepare a balance 31/12/2024. sheet as at 31/12/2024 . (f) Advise Cormac and Jean if they should continue with both farming enterprises. Solution
Total
650 Capital
Lamb Veterinary fees and
800
Interest (A11)
288
Repairs (A11)
480
Light and heat (A11)
430 3,598 3,598
Example 4 – Higher level 100-mark questio n
Cormac and Jean Duignan carry on a mixed farming business. on 01/01/2024 were: Included in their assets farm land and buildings and liabilities €780,000 (including machinery €160,000, land €140,000), tractors cattle €70,000, stock of grain and vegetables and farm due from creamery €5,600, electricity €12,500, diesel oil due €600, stock of €1,400, payment fertiliser €1,000, farm All fixed assets have shop stock €2,900, three years’ accumulate d depreciation on The following is a 01/01/2024. summary taken from their bank payments 31/12/2024. and lodgements books for the year ended Total
Cattle and calf sales
Sale of trailer (cost
Shop receipts
The following additional
A2 Investments
14,500
6 months interest
2,300
→ One year (12%) → 100% = €7,200 ×
23,900
Income receivable
91,200
Received
Amount received
€
€
948,890
(c)
(a)
Calculate the Deere Family’s capital on 01/01/2024.
The following is a summary of the farm’s receipts and payments for the year ended 31/12/2024. Receipts
Total
Payments
Balance 01/01/2024
€ 21,400 Purchase of cattle
Based on this, both enterprises should be continued. It is also worth noting:
Sale of lambs
45,800 Purchase of sheep
(i)
The basic premium of €8,300 for cattle is guaranteed income
Milk
93,500 Fertiliser
(ii)
The nature of the Irish weather is unpredictable so yields from grain and vegetables is very difficult to estimate into the future.
Basic Payment Scheme
14,700 Light and heat
Total € 42,300 24,500 27,600 15,300
3,200 Repairs
Sale of wool
17,100
Chapter 16
35,600 67,400
Balance 31/12/2024 229,800
Questions – Ordinary level Payments
Total €
2,600 Purchase of cattle 45,600 Dairy wages 51,200 Purchase of sheep
Balance 01/01/2023 Milk sales Sheep sales Basic Payment Scheme
17,800
Wool sales
Closing stocks on 31/12/2024 were: value of cattle/cows €71,400, value of sheep €53,600. The Basic Payment Scheme is to be divided (allocated) between the two enterprises in the ratio: cattle/milk 80%, sheep 20%.
(iv) Farm produce used by the family during the year: lamb €650 and milk €800.
29,500
(v)
16,000 35,600
3,400 Feeding stuffs – cattle 7,800 Feeding stuffs – sheep
Conacre
(i) (ii)
(iii) Fertiliser, light and heat, repairs and wages to be divided (allocated) equally between the enterprises.
32,100
81,300 Light and heat 14,500 General expenses
Cattle sales
Electricity due on 31/12/2024 €600.
Required:
19,000
(b) (i)
11,600 6,700
Repairs to milking machine
229,800
The following additional information is available.
The Forde family, who run a mixed farming business, provided the following information from their bank payments and lodgements book for the year ended 31/12/2023. Total
Chapter 16
51,200 Wages
Sale of cattle
€
(ii)
Prepare an enterprise analysis account for ‘Cattle/Milk’ for the year ended 31/12/2024. Prepare an enterprise analysis account for ‘Sheep’ for the year ended 31/12/2024.
38,100
Balance 31/12/2023 206,400
206,400
3.
The following were the assets and liabilities of the Massey family, who run a mixed farming business, on 01/01/2025: land €800,000, farm buildings €360,000, machinery €85,000, value of sheep €28,500, value of cattle/cows €79,800, electricity due €600, wages due €1,200, cash in bank €12,200.
Required: Prepare an analysed receipts and payments account for the year ended 31/12/2023 under the following headings:
Required:
Receipts: Bank, Cattle, Milk, Sheep, Other
(a)
Payments: Bank, Cattle, Milk, Sheep, Other
Calculate the Massey family’s capital on 01/01/2025.
The following is a summary of the farm’s receipts and payments for the year ended 31/12/2025.
The following information is also provided.
Receipts
(i)
Milk used by the family during the year was €400.
(ii)
Opening stocks were: cattle €13,500, sheep €18,900.
Total
Payments
Total
€
€
(iii) Closing stocks were: cattle €16,900, sheep €21,300.
Balance 01/01/2025
12,200 Purchase of sheep
29,400
(iv) Basic Payment Scheme due €1,500.
Milk sales
52,300 Fertiliser
11,200
(v)
Sale of wool
General expenses are to be allocated equally between enterprises.
1,800 Purchase of cattle
17,300
Cost classificatio n
Farm accounts
LC Accounting TB_Chapter 16.indd 320-321
Farm accounts
Chapter
321
23
27/01/21 7:50 PM
Learning Outcomes
Gradual and clear progression to more complex topics
PowerPoint
When you have completed this chapter, you will be able to:
Keywords
Classify costs under the various headings Explain controlla ble, uncontrollable and period costs
controllable
fixed
variable uncontrollable
direct
Graphically represen t costs Separate mixed costs into fixed and variable elements using the high-low method (HL)
indirect
materials
labour
mixed
overheads
high-low method
Why do we class ify costs?
Management accountin g involves gathering information about costs. For this informati to be more useful on in the decisionmaking process, costs need to be classified. The type of classifica tion is determined by the purpose for which it is required. Direct This purpose is called the cost costs objective.
Manufacturing costs
Contains up-to-date information such as reporting requirements for companies and a new chapter on IT and Accounting
The total cost of manufacturing a product consists of:
Examination tips throughout each topic to aid answering exam questions
Direct
Administration
Selling and distribution
Cost
Explanation Example Raw materials used in statements Procedure fordirectly tabular Timber used in the the manufacturing process manufacturing of furniture EXAM TIP Direct manufac Special accounting stationery is provided for answering tabular statement questions. This is provided turing wages Where employee thatalong can with the standard answer booklet. be traced s are paid on to each unit a piece rate of production basis, e.g. €20 per A number of steps must be followed when preparing a tabular statement: table assembled Expenses that can bevertically traced on thePatent Step 1: Enter all assets top (upper) section of the tabular statement bearing in mind: royalties or hire Expenses directly to each unit of of pricemachines and any corresponding depreciation on these as a special production Include fixed assets at their cost , e.g. €1 per negative asset unit produced paid tofor patent Use a similar approach with debtors less any provision bad debts holder Labour
PowerPoint
Keywords tabular
Step 2: Enter all liabilities vertically on the bottom (lower) section of the tabular statement bearing in mind:
asset
Complete a tabular statement showing the effects of transactions on the balance sheet
A bank overdraft may be treated as a negative current asset
liability LC goodwill Accounting TB_Chapter
Show an understanding of the double-entry principle
depreciation
Cost
23.indd 447
revaluation
Why do we use tabular statements? Tabular statement A document that shows the effect of transactions on the balance sheet.
Change
Then
Example 1
Example 2
Increases ↑
Asset ↓ or Liability ↑
Purchase of goods for cash Stock ↑ Cash ↓
Purchase of goods on credit Stock ↑ Creditors ↑
Asset
Asset ↓ Debtor settled account in cash or Decreases ↓ Debtors ↓ Liability ↑ Cash ↑
Paid expenses due for cash Cash ↓ Expenses due ↓
Increases ↑
Liability ↓ or Asset ↑
Paid creditors by direct debit Bank overdraft ↑ Creditors ↓
Paid rent in advance by direct debit Bank overdraft ↑ Rent prepaid ↑
Liability Decreases ↓
Liability ↑ or Asset ↓
Owners lodged money into the business bank account Bank overdraft ↓ Capital ↑
Sold a van at net value – amount lodged Bank overdraft ↓ Motor vehicles ↓
After each transaction is recorded on the tabular statement the total change in assets (top section) must equal the total change in liabilities (bottom section). The overall change in totals could be neutral, i.e. zero – where a transaction affects only assets or liabilities. For example, cash purchases of trading stock – cash (asset) ↓ while stock (asset) ↑ by the same amount.
Remember, a transaction may affect more than one asset or liability.
Step 4: Identify each asset and/or liability that is affected by each transaction and enter these on the 11/01/21 4:32 PM tabular statement. Use brackets ( ) or a minus sign – to indicate where an item is decreasing.
NOTE
DEFINITION
Asset
NOTE
classifica tion Step 3: When entering assets and liabilities leave two blank (spare) lines on the tabular statement 447 before entering the total for assets and liabilities. This allows for new assets/liabilities that may arise as a result of a transaction, e.g. goodwill, revaluation reserve.
REVIEW AND RECALL Transactions to be recorded on a tabular statement are good practise of some of the adjustments required in other topics throughout the syllabus, e.g. adjustments in all final account questions.
Step 5: Total the assets and liabilities at the end of the financial period by adding the figures across the tabular statement to ascertain the totals at the end of the period.
After each transaction is entered the total change in assets (top section) must be equal to the total change in liabilities (bottom section).
EXAM TIP Marks are awarded for some of the entries in the total at the end column. The exact marks vary and could be awarded for any of these figures. The most common ones include the figures for bank/bank overdraft, debtors, stock, creditors and profit and loss balance, but are not limited to these.
Chapter 21
Chapter 21
The purpose of a tabular statement is to show how a double-entry transaction will impact the amounts for assets and liabilities in the balance sheet. It is a continuous presentation of transactions as they occur showing the effect of each transaction on the balance sheet. It is based on the double-entry principle. If a transaction increases an asset then there is a corresponding decrease in another asset or corresponding increase in a liability. This is explained in table 21.1. Table 21.1 Effects of transactions of assets and liabilities
Example 1 – Ordinary level question The following balance sheet shows the financial position of a sole trader, Tom Morrow, as at 01/03/2023. Balance sheet as at 01/03/2023
€
€
€
Fixed assets 600,000
Buildings
140,000
Delivery vans
740,000
Current assets Stock
108,000
Debtors
12,000
Bank
36,800
156,800
Less Creditors: amounts falling due within one year Creditors Expenses due
27,000 1,800
(28,800) 128,000
Net current assets
868,000
Total net assets Financed by Capital Profit and loss account Capital employed
425
Non-manufacturing
Indirect materials – e.g. paint Indirect labour – e.g. supervisor’s wages Indirect expenses – e.g. rent and rates
Materials
Tabular statements
Learning Outcomes
STUDENT ACTIVITY BOOK
Direct materials – e.g. raw materials Direct labour – e.g. manufacturing/direct wages Direct expenses – e.g. royalties
Indirect costs
Direct costs – costs that can be directly traced to each unit Indirect costs (overhea of production or ds) – costs that service provided. service provided. cannot be directly These costs must traced to each unit be included in the of product produced overall total cost. or
When you have completed this chapter, you will be able to:
Liability
Costs
Manufacturing
Direct costs
Chapter
21
Chapter 23
Past Leaving Certificate theory questions included
Theory questions - fill in spaces in the activity book
The following were the assets and liabilities of the Deere family, who run a mixed farming business, on 01/01/2024: land €500,000, farm buildings €200,000, tractors and machinery €83,800, value of sheep €45,000, value of cattle/cows €131,000, cash at bank €21,400, electricity due €400, wages due €900.
Required:
Advice The cattle and milk enterprise contributes 40% of farm income. The contribution from grain and vegetables including the profit from the farm shop is 33% of farm income. If the unharvested crop is actually worth the estimated value, the contribution from this enterprise to farm income will rise to 38% of farm income.
320
€12,800
Prepare an enterprise analysis account for ‘Sheep’ for the year ended 31/12/2023.
2. 948,890 948,890
Both enterprises are currently profitable.
(a)
and buildings
(d) Prepare a general profit and loss account for the year ended 31/12/2023.
(18,320)
Less Drawings (A14)
Summary of the main ratios at the end of the book
A9 Depreciation – land €640,000 × 2%
(b) Prepare an enterprise analysis account for ‘Cattle and Milk’ for the year ended 31/12/2023.
967,210
Capital employed
Step-by-step approach to difficult adjustments and related exercises
€14,200
(€300) €23,600
Required:
€
88,710
Add Net profit
Bank of colour-coded Ordinary and Higher Level exam-style questions
(€600) (€800)
€23,900 health)
Cattle and Milk
878,500
Capital 01/01/2024
Receipts
€15,600
Less electricity due 01/01/2024 Less stock heating oil
316
27/01/21 7:52 PM
Capital and reserves
1.
(€2,000)
Amount paid
€5,790
Farm accounts
Financed by
Fully worked examples and explanations of topics at both levels
€5,700
€1,000 €1,800
A7 Light and heat
(€5,600) €207,690
medicines
16.indd 315-316
Total net assets
(f)
Less drawings (private
€9,500
€9,000 01/01/2024
€9,800
€207,500
Less amount due 01/01/2024 Add amount due 31/12/2024
€76,000
Add creditors 31/12/2024 Less closing stock 31/12/2024
€19,600
A8 Veterinary fees and
64,000
€91,200 €91,200
/120 × 100
Due €15,200/ 24 × 15 months Payable €15,200/24 ×9
Add opening stock
(€400)
Amount paid
741,600
Amount paid
€1,400
A6 Milk sales
€
× 2 = 20%)
A5 Fertiliser
€18,600
27,700
should be taken into (i) Closing stocks account. on 31/12/2024 were cattle cost €32,000, €8,500, market value market value €29,600 €9,000. Unharvest and grain cost crops were estimated (ii) During the year to be worth €14,500. the family consumed milk to the value of (iii) Stock of fertiliser €700 and vegetables on 31/12/2024 was €600. €2,000. (iv) General farm expenses, diesel oil and fertiliser should to ‘Grain and vegetables’. be apportioned 70% to ‘Cattle and Milk’, 30% Veterinary fees and medicines include a payment for private health insurance of Farm accounts €300.
315
€3,600
Amount paid Add opening stock 01/01/2024 Less closing stock 31/12/2024
528,900
information and instructions
→ 100% = €91,200 Interest
€3,600
21,000
(v)
LC Accounting TB_Chapter
€60,000
A4 Diesel oil
12,500
→ 120%
€7,200
18,600 109,500
Loan and interest (10%
€7,200
12 × 100
Net book value 01/01/2024
A3 Loan and loan interest
€3,600
Due
68,000
Haulage fees Pesticides for crops
528,900
31,900
15,600
Diesel oil General farm expenses Balance 31/12/2024
Cost Depreciation up to 01/01/2024 € € 780,000 (780,000 – 140,000) × 2% × 3 years = 38,400 160,000 160,000 × 20% × 3 years = 96,000
Farm land and buildings Tractors and machinery
15,600
22,000 Light and heat 3,600 Veterinary fees and medicines 10,900 Bank loan and 2 years’ annum on 30/09/2024interest at 10% per 23,500 Tractor
12% investments
Conacre
Asset
9,000
8,300 Cattle 96,100 Drawings 13,500 Repairs
€24,000)
A1 Depreciation 01/01/2024
€ 25,600 42,000
Harvesting costs
– cattle
Adjustments
Total
5,600 Seeds
126,500 Fertiliser 207,500 Dairy wages 11,400
TAMS
6 months’ income
Bank payments
€
Balance 01/01/2024
Grain sales
Milk sales
Sale of straw
Basic Payment Scheme
Tabular statements
LC Accounting TB_Chapter 21.indd 426-427
Practice questions on adjustments for final accounts, suspense accounts and other topics Blank templates designed to match questions on tabular statements and budgets Extra complete Higher Level questions for early finishers
The Educational Company of Ireland
800,000 68,000
868,000 868,000
Tabular statements
426
27/01/21 8:10 PM
Chapter 16
Chapter 16
Lodgements
Questions revised to reflect: ʇ Recent Leaving Certificate questions ʇ Updated legislation under the Companies (Accounting) Act 2017 ʇ Advances in Accounting and Information Technology ʇ A greater emphasis on accounting theory ʇ Recent examination theory
4th edition
ACCOUNTING FOR SENIOR CYCLE
TEACHER’S SOLUTIONS AND SUPPORT RESOURCES Digital Resources Teachers can access the Accounting for Senior Cycle 4th Edition interactive e-book at www.edcolearning.ie, plus a range of free digital resources, including: › PowerPoint presentations providing a summary of every topic highlighting key terms and topics › Fully worked solutions to both textbook and student activity book questions › Full Sample Exam Papers (Ordinary and Higher level) › Test Yourself Questions for each chapter at Higher and Ordinary level to allow assessment of student’s progress topic by topic
NEW
The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation or request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
Discovery NEW POETRY FOR 2023 For Leaving Certificate Higher & Ordinary Level With Notes and Guidelines
E RE
D
F
The Educational Company of Ireland
RY C
E PO T
Discovery
Kevin McDermott Ellen O’Reilly Simon Coury
NEW POETRY FOR 2023
Get top marks in Leaving Certificate Poetry with the newest addition to our best-selling Discovery series. Discovery – New Poetry for 2023, written by our highly successful author team, includes a poetry anthology, a student portfolio and FREE audio CD. POETRY ANTHOLOGY
Includes all poems for Ordinary and Higher Level examinations, perfect for mixed-ability groups
Student-friendly layout with colourful photographs and visually attractive design
Relevant biographical details are provided for each poet, plus a timeline for the lives of all Higher Level poets with emphasis on social and cultural background
Each poem is accompanied by:
- Detailed guidelines and excellent commentaries - ‘Before you read’ sections that suggest questions and activities to do in class - Comprehensive questions that explore themes, imagery, language and form - Useful glossaries that contain important poetic terms A snapshot of each Ordinary Level poem
A list of examination-style questions for each prescribed poet at Ordinary Level
A sample examination-style essay to aid revision for all Higher Level poets with examiner-style comments and self-assessment checklist
Exam preparation questions and student-friendly revision chart for each Higher Level poet
Examines Higher Level poets in previous years and features sidebars with interesting information
Advice on preparing for the examination and guidelines for answering exam questions
The Educational Company of Ireland
Please contact your Local Edco Representative to book a presentation and request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
For Leaving Certificate Higher & Ordinary Level With Notes and Guidelines
Guidelines for students on approaching the Unseen Poetry section of the course, with sample poems and questions
Students will also find the glossary of poetic terms a valuable resource in reading and responding to poetry
Personal response is encouraged throughout, as recommended by the syllabus committee of the Department of Education and Skills
Colour-coded sections for easy reference
Icons are used to indicate group work exercises and poems recorded on CD RE
E
E PO T
RY C
F
D
FREE CD with audio recordings featuring poems from prescribed poets
FREE STUDENT PORTFOLIO Discovery – New Poetry for 2023 comes with a FREE Student Portfolio that is a useful aid in preparing for the Leaving Certificate English examination. It contains: Key words charts Revision of themes and imagery Additional exam-style questions with prompts
Digital Resources Teachers can access the Discovery – New Poetry for 2023 interactive e-book at www.edcolearning.ie, as well as the CD tracks in digital format
The Educational Company of Ireland
Edco Shakespearean
Plays 2022
Exam
Leaving Certificate 2023
Exam
Portfolio FREE with Play
Junior Cycle
The Educational Company of Ireland
Please contact your Local Edco Representative to book a presentation and request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
B I EN D IT!
3rd edition
A new and updated edition of the highly successful French Oral & Aural Book for Leaving Certificate French
Interview videos
The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation or request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
B I EN D IT! The highly successful Bien Dit! has been updated and enhanced to prepare both Ordinary and Higher Level students for the Leaving Certificate French oral and aural exam. Written by Seán McDermott, former Chairperson of the French Teacher’s Association and an experienced examiner and monitor of the French oral exams, this comprehensive textbook is divided into easy-to-use sections making it the most effective guide in preparing for the oral and aural exam. Current and up-to-date topics Bright and visually appealing design and updated with new artwork Entire audio script printed in the book
Up-to-date content about COVID-19 & Social Media
Section 1 includes a comprehensive examination section with tips and advice. The marking scheme explains how marks are awarded for each of the four skill areas in the oral exam: Pronunciation Vocabulary Structure Communication
Interview videos
Section 2 contains 18 topic-based updated units, covering the most commonly asked topics in the oral exam. This section: Provides essential vocabulary and expressions for each topic Is packed with questions and answers allowing students to generate their own conversations Features 18 exam-based sample conversations Includes a self-assessment section in every chapter Includes listening exercises to help prepare students for the aural exam Explains the main grammatical points and contextualizes them in relation to exam topics
Section 3 addresses 12 updated current issues, providing students with a rich resource of audio material and relevant vocabulary and expressions Section 4 is the Document section and it includes tips, useful vocabulary and documents for students to practise with. Digital Resources Teachers can access the Bien Dit! interactive e-book at www.edcolearning.ie including: ›
18 mock oral videos and transcripts
›
Audio transcripts
›
NEW Student Audio App – this App allows you to listen to your audio tracks for your Bien Dit! textbook. Just download Edco Audio App to your mobile or desktop device or you can also listen online.
The Educational Company of Ireland
Please contact your Local Edco Representative to book a presentation or request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
A new and comprehensive programme for Leaving Certificate Music COURSE A
“It is clear, informative and comprehensive. The material is accessible and would appeal to a wide range of students.” – LC Music Teacher, Meath
“The author is clearly both exam and subject-focussed and this really appeals to me as a teacher.” – LC Music Teacher, Dublin
The Educational Company of Ireland
Please contact your Local Edco Representative to book a presentation and request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
Sound Check! is a new programme for Leaving Certificate Music Ordinary and Higher Level students and covers all sections of the Music Course A, including the Practical Exam. Written by a highly experienced Music teacher and examiner, Sound Check! builds on students’ experience of music at Junior Cycle and prepares them for all aspects of the Leaving Certificate course and exam, giving them the knowledge and skills to succeed. The new Sound Check! package includes a: • Student Book • Free Student e-Book • Free Student Audio App • Free Teacher’s CDs
STUDENT BOOK Covers all sections of the Leaving Certificate Music Course A including: ʞ aural skills ʞ music theory and composition ʞ Irish music ʞ performance and technology ʞ the four prescribed works Visually attractive with a colourful design and clear visual aids Each unit features: Detailed Notes, Analysis and a Revision Section
2
Units provide students with opportunities to develop their musical creativity, sensitivity and potential, through active involvement in performing, composing and listening to music
Introduction
For many of us, listening to music is a pleasure. We listen to music at different times throughout our day – when we are on the move or when we are taking a few minutes to relax and enjoy our favourite songs. Streaming services such as Spotify, Apple and Amazon have made it easier than ever to access and listen to vast amounts of music on demand. Listening in this way is passive; we are hearing the music but it doesn’t take up our full concentrat ion; we can do other tasks as we listen. Whilst studying music we must move from passively hearing music to actively listening to it so that we can focus in on the finer details. When we actively listen to music, we pay attention to the working parts or layers within the music. By exploring music in this way, we can come to understand how a piece of music has been put together, and we can appreciate the elements that are working together to produce a really great piece of music!
Content encourages students to listen purposefully to a wide variety of musical styles and genres alongside their prescribed works
Developing good aural skills is essential for Leaving Cert Music. This unit aims to help you to develop your aural awareness and aural literacy so that you can navigate the Listening Paper. Moving from passive to active listening requires that we start to look for clues about as we listen. what is happening
2
musically
Slowly’
This is an example of a song that could easily encourage us to just it, without noticing too sit back and relax as much of what is going we listen to on in the music itself.
Soundcheck_Marketing.indd
2 27/01/21 8:28 PM
New exam format from 2021
œ
œ
œ J
j œ œ
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Activities have been designed to meet varied learning needs, incorporating collaborative learning techniques and assessment practices Focuses on success through engagement with success criteria, past exam questions, sample answers and marking schemes
Learning to Listen
Aural Skills
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Composition questions formatted to reflect the new exam paper layout
The Educational Company of Ireland
Please contact your Local Edco Representative to book a presentation or request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
A new and comprehensive programme for Leaving Certificate Music COURSE A 4 Woodwind
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Fantasy Overture
Summative assessment activities are provided within each unit
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pitched in E, B and F#
Cymbals
Bass trombone Tuba
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Timpani (x3)
Trumpets in E (x2) Tenor trombones (x2)
Oboes (x2) Clarinets in A (x2) Cor anglais
Double basses Harp
Percussion
Horns in F (x4)
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Each chapter features comprehensive revision and assessment material
Brass
Piccolo Flutes (x2)
Tchaikovsky’s Romeo and Juliet
Strings 1st violins 2nd violins
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5 Soundcheck_Marketing.indd
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Music Maps to assist with students’ revision of Prescribed Works Highlighted key terms and definition boxes are featured throughout the text
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Supports teachers’ diverse use of methodologies, varied assessment practices and digital learning technologies
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which spans Romantic era, belongs to the Classical era. 1880, this work era followed the Composed in The Romantic formal 1820 to 1910. elegance of the the years from the balance and is recognised for Haydn. The Classical era as Mozart and such sers from the by compo to move away structures used composers began y, r emphasis centur greate enth started to place During the ninete , legends, and balance and interest in myths form of Their rules sion. period. established m of expres ity during this emotion and freedo for their creativ on imagination, e the inspiration beauty becam nature, love and
Melody
Melody is a successi on of pitches that are arranged to provide the tune or melodic shape. The melody may move by step or by leap or it may make use of repeated notes. Movement by step is known as stepwis e or conjunct moveme nt, while music moving in leaps is described as disjunct. Stepwise (conjunct) movement
Adagio Largo
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FIRST SUBJECT (STRIFE THEME) Feuding families FRIAR LAWRENCE The mediator Tension is building
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CODA Track 4.10
FIRST SUBJECT (STRIFE THEME) SECOND SUBJECT (LOVE THEME) FRIAR LAWRENCE THEME Climax
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FIRST SUBJECT = STRIFE THEME Monatagues & Capulets SECOND SUBJECT = LOVE Part A (Romeo) Part B (Juliet)
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RECAPITULATION Track 4.9
DEVELOPMENT Track 4.8
EXPOSITION Track 4.7
INTRODUCTION Track 4.6
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how but they do not tell us there are in each bar, another how many beats or pulses could be very fast and Time signatures tell us piece of music in 4/4 beats are moving. One fast or how slowly the next to each term. could be really slow. of the tempo marking terms and write a description Research the following
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17 Soundcheck_Marketing.indd
17 27/01/21 5:40 PM
“I like that the requirements for both ordinary level and higher level are covered as in some publications the ordinary level candidate is ignored.”
Tchaikovsky’s Romeo and Juliet Fantasy Overture
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Brahms Hungarian Dance
1–26
Diminution Diminution occurs when a musical idea is repeated but the rhythmic value of the notes first heard has been reduced; shorteni ng the rhythmic pattern. Augmentation This is where a musical idea is repeated but the rhythmic value of the notes first heard has been increased; lengthening the rhythmic pattern.
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this in Tempo changes recognise changes like important that we can by can change, and it is tempo changes made The tempo of the music and try to spot the seven obvious. Listen to this excerpt and others are more the pieces we listen to. Some changes are subtle excerpt from his work. Brahms in this short
tic compo sion they Melody: Roman emotional expres provided for the , dramatic melodies as they Chromaticism in their music. anging wished to convey leaps and wide-r to the drama of melodies added : Chromaticism c ies. Romantic melod harmonic or melodi e. c semiton often homophoni movement by Melodies were s of polyphony. with some section s included Melodic theme ing Leitmotiv: a shorttune’ which is a recurr tiv, leitmo re l musical ‘signatu represent a centra a person, theme used to associated with ter within the t. theme or charac theme or concep
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2nd movement
1st movement
Learning to Listen
Chopin Waltz No. 10 Op. 69 No. 2
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Mozart, Piano Sonata K457
our feet to or clap along Pulse even beat that we tap in music. It is the regular left, right, left, right sound Pulse is the steady beat to a steady beat; the ticking to music. Soldiers march of a ticking clock. The with when we are listening pulse, so too is the sound feet is an example of of soldiers’ marching even. the music in the excerpt. of sounds are steady and pulse the quietly to below and tap your feet Listen to the two excerpts
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for with more specific instructions metronome markings Later composers used of beats per minute. indicate the exact number performers. These markings
rture et Fantasy Ove Romeo and Juli aikovsky Peter Ilyich Tch ng Paper:
When?
2 SOUNDCHECK
Romeo Tchaikovsky’s asy and Juliet Fant Overture
– LC Music Teacher, Limerick
The Educational Company of Ireland 11
A new and comprehensive programme for Leaving Certificate Music COURSE A
New Student Audio App – this free App allows you to listen to audio tracks for your Sound Check! programme. Just download the Edco Audio App to your mobile or desktop device or you can also listen online. Free Teacher’s CDs
“More than anything else, I am relieved that the issue of the gap between Junior Cycle and Leaving Certificate is being addressed.” – LC Music Teacher, Dublin
Digital Resources Teachers can access the Sound Check! interactive e-book at www.edcolearning.ie, plus the audio tracks in digital format. The audio tracks are available on our Edco Audio App on Play Store and App Store.
ABOUT THE AUTHOR Laura Lynch has over 15 years’ experience teaching Music in the Irish education system. She has been teaching Music in St. Patrick’s Classical School in Meath since 2008. She also wrote a highly successful series, Sounds Good 1 & Sounds Good 2 for the Junior Cycle. Her qualifications include: • Graduate of Mater Dei Institute of Education, now part of DCUs Institute of Education • Master’s Degree in Education: Innovative Teaching and Learning from Maynooth University.
The Educational Company of Ireland Please contact your Local Edco Representative to book a presentation or request a sample copy, Ph: 01-4500611, Email: info@edco.ie, Website: www.edco.ie
