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Cambridge IGCSE Accounting

Cambridge IGCSE Accounting (0452): the syllabus topic list, exam dates, free sample questions and how to practise each topic.
Syllabus 04522027-2029 version

Syllabus topics

35 topics and subtopics in the 2027-2029 syllabus, examined from 1 Jan 2027.

About this syllabus

Cambridge IGCSE Accounting covers seven topics: the fundamentals of accounting and the accounting equation; double entry, business documents and books of prime entry; verification through trial balances, correction of errors, bank reconciliation and control accounts; accounting procedures (capital and revenue items, depreciation and disposals, accruals and prepayments, irrecoverable debts, inventory valuation); the financial statements of sole traders, partnerships, limited companies, manufacturers, clubs and businesses with incomplete records; ratio analysis and interpretation; and accounting concepts, ethics, technology and sustainability.

How you are assessed

All candidates take Paper 1 Multiple Choice (1 hour 30 minutes, 40 questions, 40 marks, 30%) and Paper 2 Structured Written Paper (1 hour 45 minutes, five compulsory 20-mark questions based on stimulus material, 100 marks, 70%). Calculators may be used in both.

Read the official syllabus (opens in a new tab)

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