An overview of the Business suite of subjects
Studying Business and Accounting at Junior Cycle and Leaving Certificate can help students build skills such as problem-solving, communication, and money management. It teaches students how businesses and the economy work. These skills help in making good decisions, planning for the future, and preparing for work.
Business is offered at common level in Junior Cycle
Business and Accounting are offered at Higher and Ordinary Levels in Leaving Certificate.
Junior Cycle Business Course Structure
The Junior Cycle course is made up of three strands:
Personal Finance
Students learn how to manage money by making informed and responsible financial decisions. Topics include:
- Consumer rights and responsibilities
- Wage calculation and interpretation
- Household budgeting
Enterprise
This strand helps students spot opportunities and turn ideas into real-world business activities. They also learn about finance, marketing, and how businesses operate. Topics include:
- Work and employment
- Enterprise
- Financial accounts
Our Economy
Students explore how local, national, and global economies work and how economic changes affect businesses and society. Topics include:
- Economic indicators
- Government Policy
- Ireland and the EU
Assessment
Assessment in Junior Cycle Business Studies includes both Classroom-Based Assessments (CBAs) and a final state examination:
- CBA 1: Focuses on students’ ability to research and present a business-related topic. This is done in second year.
- CBA 2: Encourages students to engage in a business project or case study. This is done in third year.
- Final Examination: A two-hour common level written exam
Full details can be accessed here:
https://www.curriculumonline.ie/junior-cycle/junior-cycle-subjects/business-studies
Senior Cycle Business Course Structure
The newly developed Leaving Certificate Business course has 4 strands with a unifying strand that will run through all the others.
The addition of this unifying strand will enable students to develop research and analytical skills and to evaluate information, all of which are essential skills in the Business world today.
The 4 strands are
- Exploring the Business Environment
- Understanding enterprise
- Leading in Business
- Being Informed and Making Informed Decisions
Assessment
- Additional Assessment Component – 40%
This Business Alive Investigative Study requires students to investigate a relevant issue and to present their findings. This will allow them to apply their knowledge, skills, values and dispositions as well as developing key competencies such as being creative, thinking and problem solving, managing learning and communicating.
This will be released to students in term two of 5th year and students will work on it over a period of up to 20 hours and it will be submitted in 6th year.
- Written Examination – 60%
The written is offered at higher and ordinary level
Full details can be accessed here:
https://www.curriculumonline.ie/senior-cycle/senior-cycle-subjects/business
Senior Cycle Accounting Course Structure
The Leaving Cert Accounting course teaches students the principles and practices of accounting.
It imparts on students the importance of financial record keeping as well as the importance of accounting in decision making for businesses and investors.
Topics covered include:
- Financial statements
- Budgeting
- Cost accounting
- Financial analysis
Assessment
Written exam – 100%
** The new Leaving Certificate Accounting Specification will be introduced into schools in Sept 2026 – more details to follow**
Full details can be accessed here:
https://www.curriculumonline.ie/senior-cycle/senior-cycle-subjects/accounting