Opening 16 November · Open to every IGCSE student
IGCSE Accounting (0452) Mock Exam
Full-syllabus papers, written for the February/March 2027 sitting.
The Accounting paper opens on 16 November 2026. Reserve your seat now and we will email you the moment it goes live — then come back and sit it.
Papers open in
The IGCSE Mock Exams papers open on 16 November 2026.
40 questions · 1 hour 30 minutes
Built to Cambridge Paper 1 Multiple Choice. Timed, no pause, one sitting. Your first
attempt is the ranked one; every re-sit draws a fresh paper.
A Learning Platform plan is required to sit a Mock.
Free to read: the format, all 28 syllabus topics and the sample questions below.
What topics does the IGCSE Accounting mock exam cover?
All of them. Questions are sampled from the entire Cambridge IGCSE Accounting 0452 syllabus — 7 sections and 28 topics — rather than a selected list. Every topic below can appear.
1. The fundamentals of accounting
- The purpose of accounting
- The accounting equation
2. Sources and recording of data
- The double entry system of book-keeping
- Business documents
- Books of prime entry
3. Verification of accounting records
- The trial balance
- Correction of errors
- Bank reconciliation
- Control accounts
4. Accounting procedures
- Capital and revenue expenditure and receipts
- Accounting for depreciation and disposal of non-current assets
- Other payables and other receivables
- Irrecoverable debts and allowance for irrecoverable debts
- Valuation of inventory
5. Preparation of financial statements
- Sole traders
- Partnerships
- Limited companies
- Manufacturing accounts
- Clubs and societies
- Incomplete records
6. Analysis and interpretation
- Calculation and understanding of accounting ratios
- Interpretation of accounting ratios
- Inter-business comparison
- Interested parties
- Limitations of accounting statements
7. Accounting concepts and modern practice
- Accounting concepts
- Ethical considerations
- Technology and sustainability
Economics 0455 and Accounting 0452 are built to the revised 2027 specification, first assessed in March 2027. No past papers exist in that format yet, so original questions are the only practice material there is.
Topic names follow the published Cambridge IGCSE Accounting 0452 syllabus.
What you get when you submit
Your score
Out of 40, the moment you submit, with no waiting for marking.
An indicative grade band
Based on how everyone else who sat this paper scored. Not a Cambridge grade boundary.
A topic-by-topic breakdown
Which of the 28 Accounting topics cost you marks, so you know what to revise next.
Worked solutions
Shown on submit for every question, so you can see where the reasoning went wrong.
Grade bands are indicative and come from the score distribution of everyone who has sat the paper, recalculated monthly. They are not Cambridge grade boundaries. Your percentile is the share of first ranked attempts in that subject scoring lower than you. It appears once 50 students have sat the paper.
What do the questions look like?
3 sample Accounting questions, in the format you will meet them on the paper. Pick an answer to see the worked solution — the same way the real paper shows them the moment you submit.
- 1 1. The fundamentals of accounting
A business has assets of $50 000 and liabilities of $18 000. What is the owner's capital?
Answer B. The accounting equation is Assets = Capital + Liabilities, so Capital = Assets − Liabilities = $50 000 − $18 000 = $32 000. The $68 000 option adds the liabilities instead of subtracting them, which is the error to watch for when the equation is rearranged under time pressure. - 2 2. Sources and recording of data
A business pays its monthly rent by cheque. Which double entry records this?
Answer B. Rent is an expense, and expenses are debited; the money leaves the bank account, so bank is credited. The third option is right about the debit but wrong about the credit — paying by cheque affects the bank account, not the cash account, and the two are separate ledger accounts. - 3 4. Accounting procedures
A machine costs $20 000, has an estimated residual value of $2 000 and a useful life of 5 years. Using the straight-line method, what is the annual depreciation charge?
Answer A. Straight-line depreciation = (cost − residual value) ÷ useful life = ($20 000 − $2 000) ÷ 5 = $3 600 per year. The $4 000 option ignores the residual value and divides the full cost by five, which is the single most common mistake on this calculation.
Every question is original and written against a specific objective in the Cambridge IGCSE Accounting 0452 syllabus. They are not past-paper questions.
What a plan includes, and what is open to everyone
The gate is listed here, before you start. Nothing below is discovered on the result screen.
| Learning Platform plan | Without a plan | |
|---|---|---|
| Sit the Mock (40 questions, timed) | Yes, as often as you like. Your first attempt is the ranked one. | — |
| Your score and an indicative grade band | The moment you submit. | — |
| Worked solutions on every question | Shown on submit. | — |
| Topic-by-topic breakdown and the full question-by-question report | Included. | — |
| Your percentile against everyone else sitting it | On your ranked attempt, once 50 students have sat that subject. | — |
| The paper format, the full syllabus scope and the sample questions | Yes. | Yes — everything on these pages, no account needed. |
| Round 2 theory papers | A paid add-on. | — |
A Learning Platform plan is required to sit a Mock. There is no free paper in this section — what is free is everything on these pages: the format, the full syllabus scope and the sample questions. Tutopiya's revision tools, lesson notes and past-paper resources stay free and need no account.
Frequently asked questions
What does the IGCSE Accounting mock exam cover? +
The whole Cambridge IGCSE Accounting 0452 syllabus — all 7 sections and 28 topics, listed in full on this page. Questions are drawn from across the syllabus rather than a selected list, which is why these papers are written for the February/March 2027 sitting.
How long is the Accounting paper? +
40 questions in 1 hour 30 minutes, matching Cambridge Paper 1 Multiple Choice. It is timed, cannot be paused, and is sat in one go.
Which specification is the Accounting paper built to? +
The revised 2027 specification, first assessed in March 2027. Accounting Paper 1 changed at that cycle, so no past papers exist in the current format and original questions are the only practice material available.
How much does the IGCSE Accounting mock exam cost? +
Sitting it needs a Tutopiya Learning Platform plan — there is no free Accounting paper in this section, and we would rather say so here than after you have answered 40 questions. The plan covers unlimited re-sits, worked solutions, your indicative grade band, the topic-by-topic breakdown, the full question-by-question report and your percentile. Everything on this page — the format, all 28 syllabus topics and the sample questions — is free to read with no account.
Are these real Cambridge Accounting past papers? +
No. They are original exam-style questions written by Tutopiya's subject specialists against the published Cambridge IGCSE Accounting 0452 syllabus. They are not past papers, and Tutopiya is not affiliated with or endorsed by Cambridge Assessment International Education.
I am sitting Accounting in May/June 2027. Can I use this? +
You can, but these papers sample the whole syllabus, so you will meet topics you have not been taught yet and your score will understate where you stand. A May/June edition is coming. In the meantime the sample questions on this page show the question style for nothing.
Revise Accounting 0452 before you sit it
Mock exams in other subjects
Find out where you stand in Accounting
40 questions, 1 hour 30 minutes on the clock, and it tells you more than another evening of re-reading.
A Learning Platform plan is required to sit a Mock.
IGCSE Mock Exams papers are original questions written to the published Cambridge IGCSE syllabus. They are not past papers and are not affiliated with, endorsed by or approved by Cambridge Assessment International Education. Mock results are for practice only and do not predict or guarantee performance in official examinations.