Syllabus aims

The aims of the Cambridge IGCSE Accounting syllabus are to enable students to develop:

  • knowledge and understanding of the principles and purposes of accounting for individuals, businesses, non-trading organisations and society as a whole
  • an understanding of accounting principles, policies, techniques, procedures and terminology
  • improved skills of numeracy, literacy, communication, enquiry, presentation and interpretation
  • improved accuracy, orderliness and the ability to think logically
  • an excellent foundation for advanced study.

Syllabus content at a glance

The purpose of accounting

Sources and recording of data

  • The double entry system of book-keeping
  • Business documents
  • Books of prime (original) entry
  • The ledger

Verification of accounting records

  • The trial balance
  • Correction of errors
  • Bank reconciliation
  • Control accounts

Accounting procedures

  • Capital and revenue expenditure and receipts
  • Accounting for depreciation and disposal of non-current assets
  • Other payables and other receivables
  • Bad debts and provision for doubtful debts
  • Valuation of inventory

Principles of financial statements

  • Income statements
  • Statements of financial position

Preparation of financial statements

  • Sole traders
  • Partnerships
  • Limited liability companies
  • Clubs and societies
  • Manufacturing accounts
  • Incomplete records

Analysis and interpretation

  • Summary of commonly used ratios
  • Interpretation of accounting ratios
  • Inter-firm comparison
  • Interested parties
  • Limitations of accounting statements

Accounting principles and policies

  • Accounting principles
  • Accounting policies

 

Assessment at a glance

For the Cambridge IGCSE in Accounting, candidates take two compulsory components: Paper 1 and Paper 2.

Candidates take:

Paper 1 

1 hour 45 minutes

This is a structured question paper with 8–12 multiple choice items and short-answer questions. There are usually between 4 and 5 questions based on topics from the whole of the syllabus. All questions are compulsory, and candidates answer on the question paper. There are 120 marks for this paper.

50% of total marks

and

Paper 2 

1 hour 45 minutes

This is a structured question paper. There are usually 4 to 6 questions based on topics from the whole of the syllabus. All questions are compulsory, and candidates answer on the question paper.

There are 120 marks for this paper.

50% of total marks

 

Syllabus Accounting (Code 0452)

The syllabus can be downloaded from the CIE website.

For your convenience, here are online versions of the syllabuses shown from the CIE website via the Google Docs viewer (pick the one that relates to the year that you will sit your IGCSE exam):

Past Exam Papers

Past Papers (IGCSE Accounting Code 0452)

We cannot provide past papers for you through this site since CIE owns the copyright to these documents.
However, some past exam papers (theory and practical) along with mark schemes can be downloaded from the CIE open site.
At the moment the following papers and mark schemes are available from the CIE website (clicking a link will open the document up from the CIE website in an online Google Docs viewer):

 

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