Leaving Cert accounting:The Leaving Cert accounting exams sprung few surprises.

Both students and teachers were satisfied with the papers, described as "fair" and "along expected lines".

Over 7,000 students sat the exam, with almost 80 per cent taking the higher level.

Arthur Russell, a teacher at the Institute of Education on Leeson Street and Stratford College in Rathgar, Dublin, said the higher paper came with "no surprises" but was quite "demanding".

The paper - taken on Monday - featured questions on business control accounts and incomplete records.

Question five was on the interpretation of accounts.

"Question five was harder than it looked. Net profit figures were not provided, and instead of last year's ratios next year's were given. This may have caught out some students," Mr Russell said.

The ordinary level exam sprung a few surprise questions, with students perhaps not best prepared for questions on farm accounts and cash budgeting. However, these questions were not compulsory.