Browse through IGCSE Accounting 0452 and IGCSE Accounting (9-1) 0985, which are identical in terms of sylabus content and exam content.
You can use either exam paper for your revision of IGCSE Accounting CIEs. So go ahead and browse through the past papers and mark schemes by Cambridge International Examination (IGCSE Accounting CIEs). Both variants have been included for Paper 1 (which is an MCQ paper) and Paper 2 (which is structured and requires long answers and calculations).
NOTE: O Level Accounting 7707 past papers are here.
| Past Exam Papers | Mark Schemes |
2025
The Cambridge IGCSE Accounting 0452 and Accounting (9-1) 0985 syllabus provides learners with a strong foundation in the principles of financial accounting. Aimed at students aged 14–16, the course equips learners with the skills to understand, record, present, and interpret financial information in a business context. It’s ideal for students considering careers or further study in accounting, business, commerce, or finance.
The syllabus focuses on the double-entry system of bookkeeping, and guides students through the entire accounting cycle — from source documents to final accounts. Key topics include:
- The fundamentals of accounting – purpose, function, and the accounting equation
- Recording financial transactions – double entry, ledgers, trial balance
- Accounting procedures – depreciation, accruals, prepayments, bad debts
- Control systems – bank reconciliation, control accounts, correction of errors
- Financial statements – income statements and balance sheets for sole traders, partnerships, and non-profit organisations
- Interpretation of accounts – accounting ratios and decision-making
- Incomplete records – reconstructing accounts from limited information
- Accounting for partnerships – capital and current accounts, profit sharing
- Non-profit organisations – receipts and payments, income and expenditure accounts
For IGCSE Accounting 0452 and Accounting (9-1) 0985, students are assessed through two written papers:
- Paper 1 – Multiple Choice (1 hour)
- Paper 2 – Structured Questions (2 hours)
Both papers test understanding, application, analysis, and interpretation of accounting information.
To help students prepare effectively, My Exam Deck offers a full collection of IGCSE Accounting 0452 and IGCSE Accounting (9-1) 0985 past papers, mark schemes, and grade thresholds, available for March, June and November sessions. Practicing with real Cambridge IGCSE Accounting papers builds accuracy, confidence, and exam readiness.
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