Syllabus guide

Cambridge IGCSE Accounting 0452 and 0985: syllabus guide

Accounting topic notes arranged with a blue study planner

Two Cambridge syllabuses are in play: 2026 for this year’s exams, and a revised one for 2027 to 2029. See the topics and what changes.

Version 2, published December 2025.
Version 1, for examination in 2027, 2028 and 2029.
Seven topics plus an accounting ratios appendix.
The subject content for 2027 to 2029 is word-for-word the same as the 0452 syllabus for the same years.

Sources: Cambridge IGCSE Accounting 0452: syllabus for examination in 2026 (Version 2, December 2025), page 27; Cambridge IGCSE Accounting 0452: syllabus for 2027-2029 (Version 1), pages 1, 8; Cambridge IGCSE (9-1) Accounting 0985: syllabus 2027-2029 (Version 1), page 11. See all sources.

Which version applies

Which version applies depends only on the year of the exam. The syllabus for 2026 is for examinations in 2026; the syllabus for 2027, 2028 and 2029 is for every sitting from 2027.

Cambridge asks centres to check they use the syllabus for the year the candidate takes the exam. Cambridge IGCSE (9-1) Accounting 0985 uses the same content as 0452 for 2027 to 2029, with grades 9 to 1 in place of A* to G.

The 7 topics

2 sub-topics

1. The fundamentals of accounting

Why businesses keep accounts at all, and the one equation every later topic rests on.

2. Sources and recording of data

Double entry, the ledgers, business documents and the books of prime entry.

3. Verification of accounting records

Trial balance, error correction, bank reconciliation and control accounts: how records are checked.

4. Accounting procedures

Capital and revenue spending, depreciation, accruals, irrecoverable debts and inventory valuation.

5. Preparation of financial statements

Income statements and statements of financial position for sole traders, partnerships, companies, clubs and manufacturers, plus incomplete records.

6. Analysis and interpretation

Calculating and commenting on ratios, comparing businesses and understanding who uses accounts.

7. Accounting concepts and modern practice

The accounting concepts, and from 2027 ethics, technology and sustainability.

Reference map: 2027 to 2029 against 2026

Use this table when a textbook or past paper uses the older numbering. A check mark in the last column means the official wording of that sub-topic differs between the two syllabuses; the sub-topic page explains how.

Sub-topic references in each Cambridge syllabus
Sub-topic	2027 to 2029	2026	Wording differs
The purpose of accounting	1.1	1.1	No
The accounting equation	1.2	1.2	No
The double entry system of book-keeping	2.1	2.1	Yes
Business documents	2.2	2.2	Yes
Books of prime entry	2.3	2.3	Yes
The trial balance	3.1	3.1	No
Correction of errors	3.2	3.2	No
Bank reconciliation	3.3	3.3	Yes
Control accounts	3.4	3.4	Yes
Capital and revenue expenditure and receipts	4.1	4.1	No
Depreciation and disposal of non-current assets	4.2	4.2	Yes
Other payables and other receivables	4.3	4.3	Yes
Irrecoverable debts and allowance for irrecoverable debts	4.4	4.4	Yes
Valuation of inventory	4.5	4.5	Yes
Sole traders	5.1	5.1	Yes
Partnerships	5.2	5.2	Yes
Limited companies	5.3	5.3	Yes
Manufacturing accounts	5.4	5.5	Yes
Clubs and societies	5.5	5.4	Yes
Incomplete records	5.6	5.6	Yes
Calculation and understanding of accounting ratios	6.1	6.1	Yes
Interpretation of accounting ratios	6.2	6.2	Yes
Inter-business comparison	6.3	6.3	Yes
Interested parties	6.4	6.4	Yes
Limitations of accounting statements	6.5	6.5	Yes
Accounting concepts	7.1	7.1	Yes
Ethical considerations	7.2	Not in 2026	Yes
Technology and sustainability	7.3	Not in 2026	Yes

References from: Cambridge IGCSE Accounting 0452: syllabus for 2027-2029 (Version 1), pages 8, 11, 20; Cambridge IGCSE Accounting 0452: syllabus for examination in 2026 (Version 2, December 2025), pages 8, 11, 18. See all sources.

Papers, grades and the board overview

Cambridge 0452 and 0985 board overview: papers, weightings, entry routes
Paper 1 guide and Paper 2 guide
Grade guide and the 0985 (9 to 1) grade guide
One-to-one Cambridge 0452 and 0985 tuition

With this many topics, it helps to know which ones your child has really mastered. A teacher can check this in a trial class and plan the order of topics around your child's exam date. Book a trial class.

Cambridge 0452 and 0985 syllabus questions

Is the 2027 syllabus a completely new course?

No. The topic order is the same and most sub-topics read the same. The main changes are a longer Paper 1, new ethics and technology content in topic 7 and updated ratios. Manufacturing accounts and clubs and societies swap places, and some terms are renamed, such as allowance for irrecoverable debts.

Which syllabus should a November 2026 candidate follow?

The syllabus for 2026, because the exam is in 2026. A candidate sitting in June 2027 or later follows the syllabus for 2027 to 2029.

Do 0452 and 0985 have the same topics?

For 2027 to 2029 the subject content is identical. They differ in how the result is reported: A* to G for 0452 and 9 to 1 for 0985.

Do students have to learn every topic?

Yes. Both papers are based on all the syllabus content, so no topic can be left out.

Get the Cambridge 0452 and 0985 syllabus taught step by step

The trial class works through Cambridge IGCSE Accounting questions with a teacher, so you see how the paper is approached. One-to-one and online, from RM75/hr.

Book a Trial Class

One-hour paid trial · Same-day reply