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Cambridge IGCSE Accounting (0452)

IGCSE Accounting, every entry in balance.

Practise ledgers, journals and financial statements one line at a time. Your tutor checks each entry and the layout, so you see exactly where the figures stopped balancing.

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A business has revenue of $80 000 and cost of sales of $50 000. Calculate its gross profit margin.[2 marks]

This is worth 2 marks. They go for:

  • Gross profit = $80 000 − $50 000 = $30 000 (1 mark)
  • Gross profit margin = 30 000 ÷ 80 000 × 100 = 37.5% (1 mark)

Examiner tip: Margin divides by revenue. Dividing by cost of sales gives the mark-up (60%), a different ratio.

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Assessment

How Cambridge IGCSE Accounting is assessed

There are no tiers. Everyone takes both papers and can get grades A*–G.

Syllabus 0452, for exams in 2027–2029. Paper 1 now has 40 questions in 1 h 30 min.

All students

  • Paper 1: Multiple Choice

    40 compulsory multiple-choice questions on all the content, some with calculations

    Time
    1 h 30 min
    Marks
    40
    Weight
    30%

  • Paper 2: Structured Written Paper

    Five compulsory 20-mark questions built on stimulus material, such as preparing accounts or a cash book

    Time
    1 h 45 min
    Marks
    100
    Weight
    70%

There is no coursework. Both papers are written exams, and calculators are allowed.

From the official Cambridge International syllabus, checked October 2026. Read the syllabus

Syllabus content

What’s on the Cambridge IGCSE Accounting syllabus

  • The fundamentals of accounting
  • Sources and recording of data
  • Verification of accounting records
  • Accounting procedures
  • Preparation of financial statements
  • Analysis and interpretation
  • Accounting concepts and modern practice

Where marks are lost

Common Cambridge IGCSE Accounting mistakes

  • Reversing the double entry.

    Ask what each account gains or loses. Cash received is a debit in the cash book; the matching credit goes to the account it came from.

  • Using old names for items.

    The syllabus uses inventory, trade receivables, trade payables and non-current assets. Use the same terms in your statements.

  • Leaving headings off financial statements.

    Head each statement with the business name, the statement and the date: “for the year ended…” for the income statement, “at…” for the statement of financial position.

Six business and economics tutors, six ways to learn

Practise past-paper style questions with the exam coach, drill facts before a test with quick revision, or slow down with a step-by-step tutor. Switch any time.

See how each one teaches How the AI tutor works
  • NoahConcept explainer
  • ChloeStep by step
  • ImranExam coach
  • JadeQuick revision
  • LucasChallenger
  • EsiConfidence builder

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FAQ

Cambridge IGCSE Accounting questions, answered.

Yes. Send a photo of your workings and your tutor checks the figures, the layout and the headings, line by line.

Yes. The syllabus gives the formulas in full, from gross profit margin to trade payables turnover, and your tutor uses the same ones.

Topic 7 is now Accounting concepts and modern practice, with new content on ethical considerations and on technology and sustainability. Paper 2 is unchanged.

Yes. The free plan includes 5 tutor messages and 15 minutes of calls a day. Pro and Max give you more when exams get close.

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More Cambridge IGCSE subjects

Accounting in other curricula