Track your confidence level (1–5) for each topic, when you last reviewed it, and when to review next. Aligned to the CIE IGCSE Accounting 0452 syllabus for 2026 exams.
| Topic | Sub-Topic | Confidence (1–5) | Last Reviewed | Next Review |
|---|---|---|---|---|
| 1. The fundamentals of accounting | The purpose of accounting | |||
| 1. The fundamentals of accounting | The accounting equation | |||
| 1. The fundamentals of accounting | Book-keeping vs accounting distinction | |||
| 2. Sources and recording of data | The double entry system of bookkeeping | |||
| 2. Sources and recording of data | Business documents | |||
| 2. Sources and recording of data | Books of prime entry | |||
| 2. Sources and recording of data | Trade and cash discounts, petty cash, bank transactions | |||
| 3. Verification of accounting records | The trial balance | |||
| 3. Verification of accounting records | Correction of errors | |||
| 3. Verification of accounting records | Bank reconciliation | |||
| 3. Verification of accounting records | Control accounts | |||
| 4. Accounting procedures | Capital and revenue expenditure and receipts | |||
| 4. Accounting procedures | Accounting for depreciation and disposal of non-current assets | |||
| 4. Accounting procedures | Other payables and other receivables | |||
| 4. Accounting procedures | Irrecoverable debts and allowance for irrecoverable debts | |||
| 4. Accounting procedures | Valuation of inventory | |||
| 5. Preparation of financial statements | Sole traders | |||
| 5. Preparation of financial statements | Partnerships | |||
| 5. Preparation of financial statements | Limited companies | |||
| 5. Preparation of financial statements | Manufacturing accounts | |||
| 5. Preparation of financial statements | Clubs and societies | |||
| 5. Preparation of financial statements | Incomplete records | |||
| 6. Analysis and interpretation | Calculation of accounting ratios | |||
| 6. Analysis and interpretation | Interpretation of accounting ratios | |||
| 6. Analysis and interpretation | Inter-business comparison | |||
| 6. Analysis and interpretation | Stakeholders and their use of accounting information | |||
| 6. Analysis and interpretation | Limitations of accounting statements | |||
| 7. Accounting principles and policies | Accounting concepts and policies | |||
| 7. Accounting principles and policies | Ethical considerations, technology and sustainability |
Use this checklist with our Past Paper Finder to practise weak topics. Confidence: 1 = very low, 5 = confident.
Quick answers about this free revision checklist, how to use it for exam prep, and how it relates to the official syllabus.
This revision checklist mirrors the official Cambridge IGCSE Accounting 0452 syllabus for the 2026 examination series. Every topic and sub-topic on the page is taken from the published syllabus document, so working through the list in order gives you full coverage of what your exam can assess. It covers the Extended tier; Core tier students can use the same checklist and skip Extended-only sub-topics. For the authoritative version, always cross-check with the latest syllabus PDF on your exam board's website before your final revision push.
The number of top-level topic groups varies by subject, but you can see the exact count on this page — each major heading in the checklist corresponds to one syllabus topic group, and each row below it is a syllabus-level sub-topic. Use the confidence column (1–5) to flag which sub-topics need more work, and re-score yourself weekly to track real progress instead of guessing.
8–12 weeks of focused revision, covering 1–2 topic groups per week with weekly past-paper practice, is realistic for most GCSE / IGCSE students. Use this checklist to plan your weeks: filter by topics you have rated 1–3 and spend your first revision block there. Subjects with heavy practical or extended-writing components (e.g. sciences, English) need more past-paper time in the final block than the topic-by-topic phase.
Revise in roughly the order the syllabus lists the topics — exam boards build later topics on earlier ones, so taking them in syllabus order avoids gaps. Once you have rated every topic, switch to weakest-first: filter the checklist by confidence ≤ 2 and prioritise those topics in your next study block. This is more effective than re-revising topics you already score 4–5 on.
You can find past papers and mark schemes via Tutopiya's Past Paper Finder and on your exam board's official site. Once you have rated each sub-topic on this checklist, attempt past-paper questions on your weakest topics first — practising under timed conditions is the single best predictor of exam performance, more so than re-reading notes.
Use the Download CSV or Print PDF button at the bottom of the checklist. CSV opens in Excel, Numbers or Google Sheets so you can sort by confidence and re-arrange revision order. The PDF is print-ready for offline use. A free Tutopiya account is required for download — this also unlocks the matching topic resources, notes and worked examples on the Learning Portal.
Yes, the checklist itself is free — you can view, score and re-score every topic on this page without an account. The CSV / PDF downloads and access to matching Tutopiya Learning Portal resources require a free account. There is no payment required at any point; teachers and parents can also use this checklist freely with their students.
Yes. The topics and sub-topics on this page are drawn from the current 2026 Cambridge IGCSE Accounting 0452 specification published by Cambridge. Exam boards occasionally tweak weighting or assessment structure mid-cycle, so do a quick sanity-check against the official syllabus PDF when you start your revision and again 4 weeks before the exam.