Cambridge 0452 and 0985
Paper 1: Multiple Choice
Cambridge 0452 and 0985 Paper 1 lasts 1 hour 30 minutes and carries 40 marks, which is 30% of the qualification. Both codes keep this structure from 2027.
Structure at a glance
| Syllabus for 2027 to 2029 | Syllabus for 2026 | |
|---|---|---|
| Title | Multiple Choice | Multiple Choice |
| Duration | 1 hour 30 minutes | 1 hour 15 minutes |
| Marks | 40 marks | 35 marks |
| Weighting | 30% of the qualification | 30% of the qualification |
| Questions | 40 multiple-choice questions, all compulsory | 35 multiple-choice questions, all compulsory |
| Calculator | Calculators may be used; some questions require calculations | Calculators may be used |
| Assessment objectives | Assesses AO1 and AO2 | Assesses AO1 and AO2 |
Sources: Cambridge IGCSE Accounting 0452: syllabus for 2027-2029 (Version 1), pages 9, 22; Cambridge IGCSE Accounting 0452: syllabus for examination in 2026 (Version 2, December 2025), pages 9, 20. See all sources.
What this paper tests
Paper 1 samples the whole syllabus in a single sitting. Because the questions are multiple choice, they reward students who know definitions precisely and who can carry out a short calculation without a ledger to hold their hand. The paper assesses knowledge and analysis only: 80% of its marks are for knowledge and understanding and 20% for analysis, with nothing on evaluation.
Content it draws on, with our guide to each part:
- 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
How our teachers prepare students for it
Treat Paper 1 as a speed-and-accuracy skill, separate from Paper 2. Our teachers train it with mixed sets of ten questions drawn from different topics, because the real paper never lets a student settle into one topic. After each set, we ask the student to explain why each wrong option is wrong, since that is how the distractors lose their power.
The 2027 to 2029 paper is longer than the 2026 one: 40 questions in 1 hour 30 minutes instead of 35 in 1 hour 15 minutes. The time available per question is slightly more generous, but the extra five questions mean extra topic coverage, so revision cannot be narrower. Calculators may be used, and questions may require calculations, so we practise quick workings for depreciation, ratios and control account totals.
A suggested time plan (our suggestion)
The board does not set a timetable inside the paper. As a starting point we hold back 10 minutes for checking, which leaves 80 of the 90 minutes for answering, or about 2.00 minutes for each mark. Adjust it to the student: a quick reader can finish early and use the spare minutes to re-check the calculation questions. A slower reader should mark any hard question, move on, and come back to it, because every question is worth the same one mark.
| Part of the paper | Marks | Suggested time |
|---|---|---|
| All 40 multiple-choice questions (1 mark each) | 40 | 80 minutes |
Computed from the duration and marks above. It is our own rule of thumb, not a board recommendation.
If your child makes these slips under timed conditions, a teacher can mark a timed attempt at this paper and show where the minutes and marks go. Book a trial class.
Related
Cambridge 0452 and 0985 Paper 1: questions
Is there negative marking?
Where do students record their answers?
What changed for 2027?
Practise Paper 1 with a teacher
The trial class works through Cambridge IGCSE Accounting 0452 and 0985 questions with a teacher, so you see how the paper is approached. One-to-one and online, from RM75/hr.
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